Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Validity of Reassessment proceedings - notice u/s. 148A(b) issued in the name of a dead assessee - The High court acknowledges that the petitioner failed to inform the department about the death of the original assessee and did not produce the death certificate. It notes that the assessment proceedings have concluded, and the final assessment order has been passed. - The court emphasizes that when a statutory remedy is available, a writ petition cannot be entertained except in exceptional circumstances. It holds that since the proceedings under Section 148 have attained finality, it is inappropriate to entertain the writ petition at this stage. - The court dismisses the petition with liberty to the petitioner to take recourse to the statutory remedy of appeal.
Validity of Reassessment proceedings - notice u/s. 148A(b) issued in the name of a dead assessee - The High court acknowledges that the petitioner failed to inform the department about the death of the original assessee and did not produce the death certificate. It notes that the assessment proceedings have concluded, and the final assessment order has been passed. - The court emphasizes that when a statutory remedy is available, a writ petition cannot be entertained except in exceptional circumstances. It holds that since the proceedings under Section 148 have attained finality, it is inappropriate to entertain the writ petition at this stage. - The court dismisses the petition with liberty to the petitioner to take recourse to the statutory remedy of appeal.
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