Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
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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