Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Proceedings under Section 148A cannot be initiated against a deceased assessee; where the assessee has died, the Department must invoke the statutory mechanism under Section 159 against the legal representatives. As that route was not followed here, the notices were unsustainable and were quashed, while liberty was preserved for the Department to proceed in accordance with law against the legal representatives.
Proceedings under Section 148A cannot be initiated against a deceased assessee; where the assessee has died, the Department must invoke the statutory mechanism under Section 159 against the legal representatives. As that route was not followed here, the notices were unsustainable and were quashed, while liberty was preserved for the Department to proceed in accordance with law against the legal representatives.
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