Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Assessment proceedings initiated and completed in the name of a person who had died before the second-round proceedings began lack legal validity. The legal heir's participation in appellate proceedings does not cure the foundational defect of assessing a non-existent deceased assessee. Consequently, the search assessment for the relevant assessment year was treated as void ab initio and quashed, while the remaining grounds were left open as academic.
Assessment proceedings initiated and completed in the name of a person who had died before the second-round proceedings began lack legal validity. The legal heir's participation in appellate proceedings does not cure the foundational defect of assessing a non-existent deceased assessee. Consequently, the search assessment for the relevant assessment year was treated as void ab initio and quashed, while the remaining grounds were left open as academic.
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