Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments...
Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reas...
Separate arraignment of a sole proprietary concern is unnecessary for a cheque-dishonour complaint against its proprietor. Statutory vicarious criminal liability applies where the drawer is a juristic entity distinct from the individuals sought to be held responsible for its affairs. A sole proprietorship has no legal existence separate from its proprietor; use of a trade name or maintenance of a bank account in that name does not create a separate legal person. Accordingly, proceedings may continue against the proprietor in that capacity without impleading the proprietary concern separately, while questions concerning the underlying liability and defences remain for trial.
Separate arraignment of a sole proprietary concern is unnecessary for a cheque-dishonour complaint against its proprietor. Statutory vicarious criminal liability applies where the drawer is a juristic entity distinct from the individuals sought to be held responsible for its affairs. A sole proprietorship has no legal existence separate from its proprietor; use of a trade name or maintenance of a bank account in that name does not create a separate legal person. Accordingly, proceedings may continue against the proprietor in that capacity without impleading the proprietary concern separately, while questions concerning the underlying liability and defences remain for trial.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
