Home Highlights May 2019 Year 2019 This

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1. Penalty levied u/s. 272A (1)(c) - non compliance with summons issued under section 131(1A) - ignorance of law is certainly no excuse for a default committed but, at the...

2. Dishonour of Cheque - legal heir of deceased - substitution of the opposite party (deceased complainant) - It is the case of the petitioner that the opposite party is...

3. Assessment is in the name of the deceased person - when the factum of death was brought to the notice of the authorities below, instead of substituting the legal heirs...

4. Valuation - supply to distinct persons - the law provides the taxpayer an option to adopt 90% of the price charged as value to be adopted initially (i.e., supply between...

5. Money Laundering - violation of undertaking of captive mining for the grant of Mining Lease - Explanation to section 3 of P.M.L.A Act which has been added later on...

6. Club and Association Service - The ‘club or association’ was earlier defined under section 65(25a) and 65(25aa) to mean ‘any person’ or ‘body or persons’ providing...

7. Penalty u/s 271(1)(c) - An order in the name of dead person - The Appellate Tribunal acknowledged that the penalty order was indeed issued in the name of a deceased...

8. Reassessment proceedings against dead person - notices for reassessment issued under the Income Tax Act to a deceased individual are unenforceable and void ab initio....

9. Reopening of assessment u/s 147 - notice u/s 142(1) came to be issued in the name of deceased person - the assessee having died on 11.11.2014, claims or proceedings, if...

10. Assessment order made in the name of deceased person - assessment against legal representative of the deceased - AO has to pass denovo assessment order on the legal...

11. Assessment against deceased/non existent assessee - it can be seen that the AO has passed the Assessment Order in the name of deceased person which is non-existent...

12. Penalty u/s 271E levied on the deceased person - The notice of penalty was served in the name of dead person; no notice was served on the legal heirs of the deceased...

13. Supply or not - supply of goods or not - transaction of transfer of business by way of merger of two GST registrations/ distinct persons - merger between distinct...

14. Notice u/s 153C against deceased person - liability of legal heir of late assessee - The only proposition of law that is applicable in the present litigation is that a...

15. By handing over money with the intent of giving bribe, such person will be assisting or will knowingly be a party to an activity connected with the proceeds of crime....