Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
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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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