Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
Proceedings originally instituted against a taxpayer who died during appeal must be treated as proceedings against the legal representative; absence of formal substitution and failure to notify appellate authorities vitiated continuation. The Tribunal applied the statutory principle that proceedings pending at death are deemed taken against the legal representative and therefore held the appellate authority should have proceeded against the legal representative. Consequence: impugned order set aside and grounds remitted to the appellate authority to decide afresh against the legal representative; the appeal was allowed for statistical purposes.
Proceedings originally instituted against a taxpayer who died during appeal must be treated as proceedings against the legal representative; absence of formal substitution and failure to notify appellate authorities vitiated continuation. The Tribunal applied the statutory principle that proceedings pending at death are deemed taken against the legal representative and therefore held the appellate authority should have proceeded against the legal representative. Consequence: impugned order set aside and grounds remitted to the appellate authority to decide afresh against the legal representative; the appeal was allowed for statistical purposes.
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