Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
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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