Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
Penalty under section 271(1)(c): Tribunal held the penalty notice was vitiated for failure to specify clearly whether proceedings were for concealment of income or furnishing inaccurate particulars; legal basis being that a notice must unambiguously state the limb under s.271(1)(c) relied upon, and inclusion of irrelevant or non-struck matters renders the notice defective. Relying on precedents where identical defects led to deletion of penalty, the penalty was quashed and the appeal allowed. - ITAT
Penalty under section 271(1)(c): Tribunal held the penalty notice was vitiated for failure to specify clearly whether proceedings were for concealment of income or furnishing inaccurate particulars; legal basis being that a notice must unambiguously state the limb under s.271(1)(c) relied upon, and inclusion of irrelevant or non-struck matters renders the notice defective. Relying on precedents where identical defects led to deletion of penalty, the penalty was quashed and the appeal allowed. - ITAT
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