No abatement of proceedings: tax dispute panel proceedings continue by legal representatives despite death, insolvency, or winding up. The rules provide that proceedings before the Income-tax Dispute Resolution Panel shall not abate on the death, insolvency, or winding up of an assessee and must be continued by the executor, administrator or other legal representative for individuals or by the assignee, receiver or liquidator for companies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
No abatement of proceedings: tax dispute panel proceedings continue by legal representatives despite death, insolvency, or winding up.
The rules provide that proceedings before the Income-tax Dispute Resolution Panel shall not abate on the death, insolvency, or winding up of an assessee and must be continued by the executor, administrator or other legal representative for individuals or by the assignee, receiver or liquidator for companies.
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