Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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Assessment proceedings conducted in the name of a deceased taxpayer where no verifiable intimation of death or PAN surrender was placed on record do not render the assessment void ab initio; the defect is an irregularity curable by bringing the legal heirs on record and rectification under succession provisions (section 159) is appropriate. The administrative officers lack of knowledge of death is excused where legal heirs failed to promptly notify authorities, and precedent treating assessments on deceased persons as irregular rather than illegal supports rectification to bind legal heirs on record.
Assessment proceedings conducted in the name of a deceased taxpayer where no verifiable intimation of death or PAN surrender was placed on record do not render the assessment void ab initio; the defect is an irregularity curable by bringing the legal heirs on record and rectification under succession provisions (section 159) is appropriate. The administrative officers lack of knowledge of death is excused where legal heirs failed to promptly notify authorities, and precedent treating assessments on deceased persons as irregular rather than illegal supports rectification to bind legal heirs on record.
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