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...
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Validity of a notice issued under section 148 was contested where the partnership had been dissolved and its business taken over by a private limited company, and the dissolution had been formally intimated to the income-tax authorities. The Tribunal held that jurisdiction cannot be exercised by issuing a reassessment notice in the name of a non-existent entity; the defect persisted despite being pointed out during 148A proceedings and before the appellate authority. Applying that principle, the ITAT quashed the notice and the reassessment proceedings as bad in law.
Validity of a notice issued under section 148 was contested where the partnership had been dissolved and its business taken over by a private limited company, and the dissolution had been formally intimated to the income-tax authorities. The Tribunal held that jurisdiction cannot be exercised by issuing a reassessment notice in the name of a non-existent entity; the defect persisted despite being pointed out during 148A proceedings and before the appellate authority. Applying that principle, the ITAT quashed the notice and the reassessment proceedings as bad in law.
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