Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling sc...
Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
