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...
Issuance of assessment notices and an assessment order in the name of a non-existent entity for a postamalgamation year was held to be a substantive illegality rather than a curable procedural defect under Section 292B; the assessing officer should have identified the correct taxpayer for the assessment year. The court declined the revenue's plea to cure the defect under Section 292B, relying on precedent, and set aside the assessment founded on notices issued to the ceased entity. Decision pronounced in favour of the assessee.
Issuance of assessment notices and an assessment order in the name of a non-existent entity for a postamalgamation year was held to be a substantive illegality rather than a curable procedural defect under Section 292B; the assessing officer should have identified the correct taxpayer for the assessment year. The court declined the revenue's plea to cure the defect under Section 292B, relying on precedent, and set aside the assessment founded on notices issued to the ceased entity. Decision pronounced in favour of the assessee.
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