Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Reassessment proceedings initiated against a deceased person are void, as issuing notice in the name of a deceased individual is a fundamental jurisdictional error, not merely a procedural lapse. Even if the initial notice u/s 148 was issued during the assessee's lifetime, subsequent notices u/s 148A(b) and 148 were issued after the assessee's demise. The assessee's participation cannot be construed as waiver, as the department was informed of the death. Failure to bring legal heirs on record renders the reassessment proceedings invalid. The High Court set aside the reassessment proceedings, deciding in favor of the assessee.
Reassessment proceedings initiated against a deceased person are void, as issuing notice in the name of a deceased individual is a fundamental jurisdictional error, not merely a procedural lapse. Even if the initial notice u/s 148 was issued during the assessee's lifetime, subsequent notices u/s 148A(b) and 148 were issued after the assessee's demise. The assessee's participation cannot be construed as waiver, as the department was informed of the death. Failure to bring legal heirs on record renders the reassessment proceedings invalid. The High Court set aside the reassessment proceedings, deciding in favor of the assessee.
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