https://www.taxtmi.com/caselaws?id=764966 Liability for arrears of tax could not be fastened on the petitioner or the legal heirs where the foundational Form F was found to bear forged signatures and lacked reliable execution. The court compared the form with contemporaneous records, including a power of attorney and a sale deed, and found material inconsistencies in dates, notarial endorsement, and signature style. As the document was treated as a clear imitation rather than a genuine instrument, it could not support recovery of tax demand against the petitioner or the wife's estate. en-us Fri, 03 Jan 2025 00:00:00 +0530 Thu, 23 Jan 2025 08:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764966 Liability for arrears of tax could not be fastened on the petitioner or the legal heirs where the foundational Form F was found to bear forged signatures and lacked reliable execution. The court compared the form with contemporaneous records, including a power of attorney and a sale deed, and found material inconsistencies in dates, notarial endorsement, and signature style. As the document was treated as a clear imitation rather than a genuine instrument, it could not support recovery of tax demand against the petitioner or the wife's estate. Case-Laws VAT / Sales Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764966