https://www.taxtmi.com/caselaws?id=785154 Application of the legal maxim Sublato fundamento cadit opus is invoked to assert that where the foundational factual finding (addition to turnover) is deleted, all consequential proceedings predicated on that finding, including imposition of a penalty under tax law, must also fail; the penalty lacks independent sustenance once the underlying assessment is quashed, resulting in deletion of the penalty. The analysis treats the illegality of the foundational assessment as striking at the root of subsequent punitive action, thereby negating downstream enforcement measures and leading to allowance of the taxpayer's challenge. en-us Tue, 25 Nov 2025 00:00:00 +0530 Mon, 19 Jan 2026 07:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785154 Application of the legal maxim Sublato fundamento cadit opus is invoked to assert that where the foundational factual finding (addition to turnover) is deleted, all consequential proceedings predicated on that finding, including imposition of a penalty under tax law, must also fail; the penalty lacks independent sustenance once the underlying assessment is quashed, resulting in deletion of the penalty. The analysis treats the illegality of the foundational assessment as striking at the root of subsequent punitive action, thereby negating downstream enforcement measures and leading to allowance of the taxpayer's challenge. Case-Laws Income Tax Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785154