Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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.
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