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...
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Effect of a bankruptcy commencement order: the bankruptcy trustee is entrusted with administration and distribution of the bankrupts estate, and assets taken into the estate are for distribution among creditors, so an application to defreeze accounts was rightly rejected. Amounts credited to the debtors account after the bankruptcy commencement date do not automatically vest in the trustee and must be released to the bankrupt if the trustee has not asserted a claim by giving the prescribed notice; the bankrupt may apply to the adjudicating authority for directed release of specific sums for legitimate needs, to be considered with opportunity to the trustee.
Effect of a bankruptcy commencement order: the bankruptcy trustee is entrusted with administration and distribution of the bankrupts estate, and assets taken into the estate are for distribution among creditors, so an application to defreeze accounts was rightly rejected. Amounts credited to the debtors account after the bankruptcy commencement date do not automatically vest in the trustee and must be released to the bankrupt if the trustee has not asserted a claim by giving the prescribed notice; the bankrupt may apply to the adjudicating authority for directed release of specific sums for legitimate needs, to be considered with opportunity to the trustee.
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