Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Assessment proceedings against one of the legal heirs - deceased/assessee had admittedly more than one legal representatives - Despite the legal heir's explicit objection and submission of details regarding all legal heirs, the Assessing Officer proceeded with only one of them for assessment. This action was deemed invalid and against the provisions of the law. Citing relevant legal precedents, the ITAT highlighted that assessments must be made on all legal representatives to ensure proper representation of the deceased's estate. Therefore, the Tribunal quashed the entire assessment due to the failure to include all legal heirs.
Assessment proceedings against one of the legal heirs - deceased/assessee had admittedly more than one legal representatives - Despite the legal heir's explicit objection and submission of details regarding all legal heirs, the Assessing Officer proceeded with only one of them for assessment. This action was deemed invalid and against the provisions of the law. Citing relevant legal precedents, the ITAT highlighted that assessments must be made on all legal representatives to ensure proper representation of the deceased's estate. Therefore, the Tribunal quashed the entire assessment due to the failure to include all legal heirs.
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