Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
