Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
Digital Trade Facilitation Bill recognising electronic trade documents and enabling cross border trust services with legal validity and provider oblig...
Page of 4816
Press 'Enter' after typing page number.
6381 to 6400 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" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
