Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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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