Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Page of 4816
Press 'Enter' after typing page number.
6481 to 6500 of 96301 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Issue: Whether penalty under section 271B survives after deletion of the assessment addition. Reasoning: Applying the legal maxim "Sublato fundamento cadit opus," the Tribunal held that removal of the foundational assessment addition destroys the legal basis for consequential punitive measures; illegality striking at the root invalidates subsequent penalty proceedings. Outcome: Penalty under section 271B was annulled and the appeal allowed. - ITAT
Issue: Whether penalty under section 271B survives after deletion of the assessment addition. Reasoning: Applying the legal maxim "Sublato fundamento cadit opus," the Tribunal held that removal of the foundational assessment addition destroys the legal basis for consequential punitive measures; illegality striking at the root invalidates subsequent penalty proceedings. Outcome: Penalty under section 271B was annulled and the appeal allowed. - ITAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
