Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
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 4916 
