Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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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