Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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Penalty u/s 271(1)(c) - An order in the name of dead person - The Appellate Tribunal acknowledged that the penalty order was indeed issued in the name of a deceased assessee. Despite being informed about the death of the assessee, the CIT(A) failed to consider this fact and passed the order in the name of the deceased person. Citing relevant legal precedents, the Tribunal concluded that penalty orders cannot be passed on deceased individuals and that notices should be issued to their legal heirs. Therefore, the Tribunal quashed the penalty order issued by the CIT(A).
Penalty u/s 271(1)(c) - An order in the name of dead person - The Appellate Tribunal acknowledged that the penalty order was indeed issued in the name of a deceased assessee. Despite being informed about the death of the assessee, the CIT(A) failed to consider this fact and passed the order in the name of the deceased person. Citing relevant legal precedents, the Tribunal concluded that penalty orders cannot be passed on deceased individuals and that notices should be issued to their legal heirs. Therefore, the Tribunal quashed the penalty order issued by the CIT(A).
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