Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Issuance of notice u/s 148 of the Income Tax Act to a deceased assessee is defective and cannot be continued against the legal representative, except in cases falling under clause (a) of sub-section (2) of Section 159 where proceedings were already initiated against the deceased before death. Mere informing the Assessing Officer about the assessee's death and requesting to drop proceedings does not constitute participation, and hence the defect cannot be cured u/s 292B. The legal representative's objection to the validity of notice from inception precludes applicability of the waiver principle. Issuing reassessment notice to a dead person is not a mere technical defect curable u/s 292B when the legal representative has consistently objected and not participated by filing returns.
Issuance of notice u/s 148 of the Income Tax Act to a deceased assessee is defective and cannot be continued against the legal representative, except in cases falling under clause (a) of sub-section (2) of Section 159 where proceedings were already initiated against the deceased before death. Mere informing the Assessing Officer about the assessee's death and requesting to drop proceedings does not constitute participation, and hence the defect cannot be cured u/s 292B. The legal representative's objection to the validity of notice from inception precludes applicability of the waiver principle. Issuing reassessment notice to a dead person is not a mere technical defect curable u/s 292B when the legal representative has consistently objected and not participated by filing returns.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
