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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The issue pertains to the validity of reopening proceedings against a deceased assessee. It was held that the issuance of a notice u/s 148 of the Act is the foundation for reopening an assessment, and the sine qua non for acquiring jurisdiction is that such notice should be issued in the name of the correct person. Issuing a notice to a deceased person is not merely a procedural defect but a condition precedent for the notice's validity. The defect cannot be cured u/s 292BB, as this provision applies when the assessee is aware of the proceedings but takes advantage of defective notices. In cases where the initiation itself is against a deceased person, Section 292BB cannot be invoked. The decision was in favor of the assessee, and the matter was decided by the Appellate Tribunal.
The issue pertains to the validity of reopening proceedings against a deceased assessee. It was held that the issuance of a notice u/s 148 of the Act is the foundation for reopening an assessment, and the sine qua non for acquiring jurisdiction is that such notice should be issued in the name of the correct person. Issuing a notice to a deceased person is not merely a procedural defect but a condition precedent for the notice's validity. The defect cannot be cured u/s 292BB, as this provision applies when the assessee is aware of the proceedings but takes advantage of defective notices. In cases where the initiation itself is against a deceased person, Section 292BB cannot be invoked. The decision was in favor of the assessee, and the matter was decided by the Appellate Tribunal.
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