Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
CESTAT held tax proceedings against a deceased sole proprietor cannot continue against legal heirs. Following SC precedent in Shabina Abraham, tax demands expire with proprietor's death. Legal heir lacked standing as no Rule 22 application was filed before proprietor's death to claim appeal rights. Appellant failed to provide evidence of succeeding father's business ownership. Death certificate confirmed proprietor's demise, rendering proceedings non-maintainable. Section 22 provisions for legal heir claims were not properly invoked within prescribed timeline. Appeal dismissed as proceedings cannot survive proprietor's death or transfer to heirs without proper succession documentation.
CESTAT held tax proceedings against a deceased sole proprietor cannot continue against legal heirs. Following SC precedent in Shabina Abraham, tax demands expire with proprietor's death. Legal heir lacked standing as no Rule 22 application was filed before proprietor's death to claim appeal rights. Appellant failed to provide evidence of succeeding father's business ownership. Death certificate confirmed proprietor's demise, rendering proceedings non-maintainable. Section 22 provisions for legal heir claims were not properly invoked within prescribed timeline. Appeal dismissed as proceedings cannot survive proprietor's death or transfer to heirs without proper succession documentation.
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TaxTMI 
TaxTMI 
