Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the o...
Reassessment initiation against a deceased assessee is jurisdictionally defective where the show-cause notice is issued after death. Service of a show-cause notice is a condition precedent to an order under Section 148A(3) and a reassessment notice under Section 148; a notice issued to a dead person is non-est and cannot be cured through later proceedings against the legal representative. Section 159 requires reassessment proceedings concerning a deceased person's income to be instituted against the legal representative and does not validate proceedings begun against the deceased, particularly where the Department knew of the death. Participation after a jurisdictional objection does not confer jurisdiction. Consequential proceedings may be quashed, without barring fresh lawful proceedings within limitation.
Reassessment initiation against a deceased assessee is jurisdictionally defective where the show-cause notice is issued after death. Service of a show-cause notice is a condition precedent to an order under Section 148A(3) and a reassessment notice under Section 148; a notice issued to a dead person is non-est and cannot be cured through later proceedings against the legal representative. Section 159 requires reassessment proceedings concerning a deceased person's income to be instituted against the legal representative and does not validate proceedings begun against the deceased, particularly where the Department knew of the death. Participation after a jurisdictional objection does not confer jurisdiction. Consequential proceedings may be quashed, without barring fresh lawful proceedings within limitation.
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