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...
Reassessment was initiated by issuing a notice under section 148 in the name of a deceased assessee and, despite being informed of the death, the tax authorities continued the reassessment without substituting or issuing notice to the legal representatives as required by law. Since reassessment proceedings cannot validly proceed against a dead person, both the reopening notice and the consequential reassessment order were set aside. The authorities were permitted to reinitiate reassessment in accordance with law by issuing a fresh section 148 notice after complying with statutory formalities to the legal representatives, who were directed to disclose details of other legal representatives upon requisition. - HC
Reassessment was initiated by issuing a notice under section 148 in the name of a deceased assessee and, despite being informed of the death, the tax authorities continued the reassessment without substituting or issuing notice to the legal representatives as required by law. Since reassessment proceedings cannot validly proceed against a dead person, both the reopening notice and the consequential reassessment order were set aside. The authorities were permitted to reinitiate reassessment in accordance with law by issuing a fresh section 148 notice after complying with statutory formalities to the legal representatives, who were directed to disclose details of other legal representatives upon requisition. - HC
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