Suo moto cancellation of legal proceedings


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This discussion explores the concept of suo motu cancellation of legal proceedings, specifically focusing on tax assessment proceedings involving deceased individuals. It references case law where assessments initiated in the name of a deceased person were set aside, indicating the tax authorities' power to cancel proceedings on their own initiative.

07 January 2020 Is there any case law regarding assessment proceedings in case of a deceased person.

23 February 2020 Dear frd, is there assessment proceeding pending before the tax authorities of deceased person.

26 May 2020 https://abcaus.in/income-tax/notice-us-1432-issued-name-dead-person-assessment-set-aside.html


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