Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
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Reassessment proceedings against dead person - notices for reassessment issued under the Income Tax Act to a deceased individual are unenforceable and void ab initio. This judgment reinforces the legal position that such notices must be issued to a living person or the legal heir of the deceased, not the deceased themselves. - HC
Reassessment proceedings against dead person - notices for reassessment issued under the Income Tax Act to a deceased individual are unenforceable and void ab initio. This judgment reinforces the legal position that such notices must be issued to a living person or the legal heir of the deceased, not the deceased themselves. - HC
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