Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
ITAT held reassessment proceedings invalid due to procedural irregularities. The Assessing Officer (AO) issued notice under Section 148 to a non-existent firm without properly serving legal heirs of deceased partners. Section 189(3) mandates that all legal heirs must be jointly and severally served and made parties to proceedings. Failure to issue comprehensive notices and implead all legal heirs rendered the entire reassessment process illegal and void. Procedural lapses in notice issuance and service constitute fundamental defects that compromise the legal validity of tax proceedings. Consequently, the assessee's appeal was allowed, effectively nullifying the reassessment order.
ITAT held reassessment proceedings invalid due to procedural irregularities. The Assessing Officer (AO) issued notice under Section 148 to a non-existent firm without properly serving legal heirs of deceased partners. Section 189(3) mandates that all legal heirs must be jointly and severally served and made parties to proceedings. Failure to issue comprehensive notices and implead all legal heirs rendered the entire reassessment process illegal and void. Procedural lapses in notice issuance and service constitute fundamental defects that compromise the legal validity of tax proceedings. Consequently, the assessee's appeal was allowed, effectively nullifying the reassessment order.
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