Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
HC ruled that proceedings initiated against a deceased person are legally invalid. The show cause notice and subsequent order issued to the deceased proprietor were procedurally incorrect, as legal proceedings cannot be commenced against a deceased individual. The court held that while authorities may proceed against legal representatives, the existing proceedings were fundamentally flawed. The writ petition challenging the notice was consequently allowed, rendering the entire proceeding from the show cause notice stage null and void. The decision emphasizes the principle that legal actions must be directed appropriately and cannot be sustained against a deceased person's estate without proper legal representation.
HC ruled that proceedings initiated against a deceased person are legally invalid. The show cause notice and subsequent order issued to the deceased proprietor were procedurally incorrect, as legal proceedings cannot be commenced against a deceased individual. The court held that while authorities may proceed against legal representatives, the existing proceedings were fundamentally flawed. The writ petition challenging the notice was consequently allowed, rendering the entire proceeding from the show cause notice stage null and void. The decision emphasizes the principle that legal actions must be directed appropriately and cannot be sustained against a deceased person's estate without proper legal representation.
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