Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Proceedings initiated against a deceased assessee after their death cannot be continued against their legal representatives under Section 159. The court reaffirmed that only proceedings commenced during the lifetime of the assessee may be pursued against their legal representatives. Since the proceedings in this case were initiated posthumously, continuation against the legal representatives is impermissible. Consequently, the High Court upheld the Single Judge's order quashing the impugned proceedings. The proceedings against the deceased are therefore set aside.
Proceedings initiated against a deceased assessee after their death cannot be continued against their legal representatives under Section 159. The court reaffirmed that only proceedings commenced during the lifetime of the assessee may be pursued against their legal representatives. Since the proceedings in this case were initiated posthumously, continuation against the legal representatives is impermissible. Consequently, the High Court upheld the Single Judge's order quashing the impugned proceedings. The proceedings against the deceased are therefore set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
