Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Impugned notice u/s 148A(b) of the Income Tax Act quashed. HC held that issuing notice u/s 148 to a deceased assessee instead of legal heir u/s 159(2)(b) is invalid and a condition precedent for reopening assessment. Section 159 applies when proceedings initiated during assessee's lifetime, not when assessee died before notice. Relying on Sumit Balkrishna Gupta and Dharamraj, HC ruled Section 292B also inapplicable in such cases. Writ petition allowed.
Impugned notice u/s 148A(b) of the Income Tax Act quashed. HC held that issuing notice u/s 148 to a deceased assessee instead of legal heir u/s 159(2)(b) is invalid and a condition precedent for reopening assessment. Section 159 applies when proceedings initiated during assessee's lifetime, not when assessee died before notice. Relying on Sumit Balkrishna Gupta and Dharamraj, HC ruled Section 292B also inapplicable in such cases. Writ petition allowed.
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