Section 292B of the Income Tax Act, 1961 — Reassessment — Notice — The provisions of section 292B are not applicable and framing of assessment against a non existing entity or person goes to the root of the matter which is not a procedural irregularity, but a jurisdictional defect. as there cannot be any assessment against a dead person and mere intimation by the legal representative that the notice is dead would not amount to participation in the reassessment proceedings — Urmilaben Anirudhhasinhji Jadeja vs. Income tax Officer [2020] 420 ITR 226 (Gujarat)