Allowing the petition the Court held that, notice was issued in name of assessee when she was no longer alive, it was inconceivable that she could have participated in reassessment proceedings to be estopped from contending that she did not receive it, therefore, provisions of S. 292BB were not applicable accordingly the reassessment proceedings were quashed . (AY. 2010-11)
Rajender Kumar Sehgal v. ITO (2019) 260 Taxman 412/ 173 DTR 251/ 306 CTR 264 (Delhi)(HC)
S. 292BB : Notice of demand to be valid in certain circumstances – Reassessment – Notice issued on dead person- Reassessment is held to be bad in law. [S. 147, 148]