Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
The ITAT held that the reassessment order issued in the name of a deceased assessee is invalid where the AO, despite being informed of the assessee's death, failed to issue a fresh notice under section 148 to the legal heir. The Tribunal relied on the jurisdictional High Court ruling which clarified that informing the AO of the death and requesting to drop proceedings does not amount to participation under section 292B, thereby rendering the original notice defective and void. Consequently, reopening assessment proceedings against a deceased person without proper notice to the legal representative is legally impermissible. The appeal was allowed, quashing the reassessment order passed in the name of the deceased.
The ITAT held that the reassessment order issued in the name of a deceased assessee is invalid where the AO, despite being informed of the assessee's death, failed to issue a fresh notice under section 148 to the legal heir. The Tribunal relied on the jurisdictional High Court ruling which clarified that informing the AO of the death and requesting to drop proceedings does not amount to participation under section 292B, thereby rendering the original notice defective and void. Consequently, reopening assessment proceedings against a deceased person without proper notice to the legal representative is legally impermissible. The appeal was allowed, quashing the reassessment order passed in the name of the deceased.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
