Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Tax liability of a deceased sole proprietor may be enforced against the legal representatives to the extent of the estate, and death does not extinguish liability for tax, interest or penalty. The operative safeguard is that any adverse determination must be made only after personal hearing and by a reasoned, speaking order. A demand raised in the name of the deceased without hearing the legal representatives is not sustainable. The source also notes that another challenge was not pressed and was left open.
Tax liability of a deceased sole proprietor may be enforced against the legal representatives to the extent of the estate, and death does not extinguish liability for tax, interest or penalty. The operative safeguard is that any adverse determination must be made only after personal hearing and by a reasoned, speaking order. A demand raised in the name of the deceased without hearing the legal representatives is not sustainable. The source also notes that another challenge was not pressed and was left open.
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