Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Proceedings and a determination under the tax recovery provision...
Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defect.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Proceedings and a determination under the tax recovery provision were initiated and concluded against a sole proprietor who had died before the show cause notice; the court found the proceedings defective because no notice was directed to the legal representative after death, rendering initiation and the resulting order invalid. The appellate authority rejected the subsequent appeal on limitation without addressing this jurisdictional defect; because the procedural flaw went undecided by the appellate body, the impugned order could not be sustained and the writ challenging the determination was disposed of in favour of the petitioner.
Proceedings and a determination under the tax recovery provision were initiated and concluded against a sole proprietor who had died before the show cause notice; the court found the proceedings defective because no notice was directed to the legal representative after death, rendering initiation and the resulting order invalid. The appellate authority rejected the subsequent appeal on limitation without addressing this jurisdictional defect; because the procedural flaw went undecided by the appellate body, the impugned order could not be sustained and the writ challenging the determination was disposed of in favour of the petitioner.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
