Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
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Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
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Notice issued to a deceased person is void ab initio, and all consequential reassessment proceedings fail for want of jurisdiction. The Court applied the principle that proceedings initiated after the assessee's death cannot be validated by the machinery for legal representatives; that mechanism operates only where proceedings were already commenced during the assessee's lifetime. Because the reassessment-related proceedings were admittedly initiated after death, the defect went to the root of the matter and the entire action was set aside.
Notice issued to a deceased person is void ab initio, and all consequential reassessment proceedings fail for want of jurisdiction. The Court applied the principle that proceedings initiated after the assessee's death cannot be validated by the machinery for legal representatives; that mechanism operates only where proceedings were already commenced during the assessee's lifetime. Because the reassessment-related proceedings were admittedly initiated after death, the defect went to the root of the matter and the entire action was set aside.
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