The Gujarat High Court held a notice issued under section 148 of the Income Tax Act invalid as it was issued beyond the permissible “surviving time” defined by the Supreme Court.
The Delhi High Court ruled that a GST Show Cause Notice issued after the death of the proprietor is void ab initio, quashing both the notice and the resulting order. Recovery may proceed against the deceased’s estate.
The Court observed that relevant turnover and business details were not disclosed in the petition. It instructed the Petitioner to submit an affidavit providing turnover, business nature, and ITC details before proceeding with adjudication.
Calcutta High Court set aside an income tax assessment order initiated in the name of a deceased individual, highlighting that proceedings must be directed to legal heirs.
The Court held that the deceased’s income had been wrongly computed at ₹84,000 and reassessed it at ₹1,00,000 based on available evidence. The ruling increased the compensation and reaffirmed principles for fair assessment in motor accident claims.
The Tribunal held that the appeal should be heard on merits after the CIT(A) dismissed it solely for a 45-day delay. It restored the matter for fresh adjudication, directing that the delay issue not be reconsidered.
The Tribunal remanded the sustained cash deposit addition after accepting additional evidence. It directed the CIT(A) to reconsider the ₹7.02 lakh addition through de novo adjudication.
The Tribunal held that the AO’s rejection of books under Section 145(3) was unsustainable as no specific defects were identified. The ruling confirms that estimation of income cannot be based on assumptions when records are supported by documentation.
The Tribunal held that the Section 148 notice issued by the jurisdictional officer instead of the faceless authority violated Section 151A. With the notice invalid, the reassessment and jewellery addition were quashed.
The Tribunal annulled the reassessment after finding that both the notice and order were issued to a company that had been struck off. It held the proceedings invalid and allowed the appeal.
