Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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The High Court held that issuing a notice u/s 148 in the name of a deceased assessee is invalid and a prerequisite for acquiring jurisdiction. The legal heirs are not obligated to inform the Income Tax Department about the assessee's death. In case of salary income, the employer is responsible for TDS payments, and the assessee cannot be reassessed for the amount already deducted as TDS. Even if the employer fails to deposit the TDS, the demand cannot be raised against the assessee or legal representatives. Consequently, the impugned notices and orders u/ss 148 and 148A(b) and (d) were set aside, and the assessee's appeal was allowed.
The High Court held that issuing a notice u/s 148 in the name of a deceased assessee is invalid and a prerequisite for acquiring jurisdiction. The legal heirs are not obligated to inform the Income Tax Department about the assessee's death. In case of salary income, the employer is responsible for TDS payments, and the assessee cannot be reassessed for the amount already deducted as TDS. Even if the employer fails to deposit the TDS, the demand cannot be raised against the assessee or legal representatives. Consequently, the impugned notices and orders u/ss 148 and 148A(b) and (d) were set aside, and the assessee's appeal was allowed.
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