Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Proceedings under Section 73 were challenged on the ground that the show cause notice and consequential order were issued against a deceased person, leading to cancellation of registration. The court held that initiation of statutory proceedings against a deceased person is inherently void and cannot be continued against the legal heirs or estate unless the authority proceeds in the manner prescribed against the legal representative/heirs; failure to do so vitiates the action from the show cause notice stage. Consequently, the impugned show cause notice and order were quashed, with liberty to the authorities to initiate fresh proceedings against the appropriate person in accordance with law. - HC
Proceedings under Section 73 were challenged on the ground that the show cause notice and consequential order were issued against a deceased person, leading to cancellation of registration. The court held that initiation of statutory proceedings against a deceased person is inherently void and cannot be continued against the legal heirs or estate unless the authority proceeds in the manner prescribed against the legal representative/heirs; failure to do so vitiates the action from the show cause notice stage. Consequently, the impugned show cause notice and order were quashed, with liberty to the authorities to initiate fresh proceedings against the appropriate person in accordance with law. - HC
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