Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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Reopening proceedings against deceased assessee - proceedings against legal representatives of the deceased assessee - The High court observed that the legal representative of a deceased assessee is liable for any tax the deceased would have been liable to pay. After the death of an assessee, the legal representatives must register themselves on the Income Tax Portal, submitting the deceased's PAN and their PAN as the legal representative, along with a death certificate and legal heirship certificate. Only then can an appeal against an assessment order be properly numbered and heard.
Reopening proceedings against deceased assessee - proceedings against legal representatives of the deceased assessee - The High court observed that the legal representative of a deceased assessee is liable for any tax the deceased would have been liable to pay. After the death of an assessee, the legal representatives must register themselves on the Income Tax Portal, submitting the deceased's PAN and their PAN as the legal representative, along with a death certificate and legal heirship certificate. Only then can an appeal against an assessment order be properly numbered and heard.
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