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 reopening assessment proceedings against a deceased assessee without issuing a valid notice under Section 148 to the legal heir is invalid. Although a notice under Section 159 was served on the legal heir, no corresponding Section 148 notice was issued to confer jurisdiction for reassessment. The absence of a Section 148 notice addressed to the legal heir rendered the reassessment proceedings and resultant additions void and vitiated. Consequently, the tribunal quashed the reassessment and allowed the appeal, reaffirming that service of a valid Section 148 notice to a living person, i.e., the legal heir, is a mandatory jurisdictional requirement before reopening assessment of a deceased assessee.
The ITAT held that reopening assessment proceedings against a deceased assessee without issuing a valid notice under Section 148 to the legal heir is invalid. Although a notice under Section 159 was served on the legal heir, no corresponding Section 148 notice was issued to confer jurisdiction for reassessment. The absence of a Section 148 notice addressed to the legal heir rendered the reassessment proceedings and resultant additions void and vitiated. Consequently, the tribunal quashed the reassessment and allowed the appeal, reaffirming that service of a valid Section 148 notice to a living person, i.e., the legal heir, is a mandatory jurisdictional requirement before reopening assessment of a deceased assessee.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
