Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Reassessment proceedings initiated by a notice issued in the name of an assessee already deceased are jurisdictionally defective. A valid reassessment notice must be addressed to a living assessee or, where permitted, to the legal representative. Provisions allowing continuation of existing proceedings against legal representatives do not cure proceedings initiated only after the assessee's death. Where no fresh notice is issued to the legal representatives within the prescribed period, the reassessment lacks jurisdiction. The notice, consequential reassessment proceedings and assessment order are void in law and liable to be quashed.
Reassessment proceedings initiated by a notice issued in the name of an assessee already deceased are jurisdictionally defective. A valid reassessment notice must be addressed to a living assessee or, where permitted, to the legal representative. Provisions allowing continuation of existing proceedings against legal representatives do not cure proceedings initiated only after the assessee's death. Where no fresh notice is issued to the legal representatives within the prescribed period, the reassessment lacks jurisdiction. The notice, consequential reassessment proceedings and assessment order are void in law and liable to be quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
