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Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Under Section 144C the Dispute Resolution Panel (DRP) should have dismissed the petitioner's objections simpliciter because a final assessment order had already been passed; therefore the DRP's findings on whether the objections were intimated to the assessing officer were unwarranted. The operative effect directed is that those DRP observations shall not be considered by the Commissioner of Income Tax (Appeals), who must decide the taxpayer's appeal against the final assessment order without being influenced by the impugned DRP order.
Under Section 144C the Dispute Resolution Panel (DRP) should have dismissed the petitioner's objections simpliciter because a final assessment order had already been passed; therefore the DRP's findings on whether the objections were intimated to the assessing officer were unwarranted. The operative effect directed is that those DRP observations shall not be considered by the Commissioner of Income Tax (Appeals), who must decide the taxpayer's appeal against the final assessment order without being influenced by the impugned DRP order.
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TaxTMI 
TaxTMI 
