Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Assessment proceedings issued in the name of a deceased assessee were unsustainable where the death certificate and legal heir certificate showed that death had occurred before the assessment order. The High Court set aside the impugned order because it could not validly be made against a dead person, but left the respondent free to start fresh proceedings against all legal representatives after issuing notice in accordance with the legal heir certificate.
Assessment proceedings issued in the name of a deceased assessee were unsustainable where the death certificate and legal heir certificate showed that death had occurred before the assessment order. The High Court set aside the impugned order because it could not validly be made against a dead person, but left the respondent free to start fresh proceedings against all legal representatives after issuing notice in accordance with the legal heir certificate.
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