Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Waiver of penalty imposed on deceased husband - Section 147 ...

Customs

October 24, 2015

Waiver of penalty imposed on deceased husband - Section 147 would not enable the Respondents to recover the penalty; no other section brought to notice of the Court - Penalty cannot be recovered from the petitioner - HC

View Source

 


 

You may also like:

  1. Validity of Reopening of assessment u/s 147 - notice u/s 142(1) upon the deceased assessee - the writ applicant has not surrendered to the jurisdiction of the Assessing...

  2. Clandestine removal - penalty has rightly been imposed on the appellants for their collaborative role in the conspiracy of clandestine removal of goods by M/s HSAL and...

  3. Continuation of proceedings against the legal heirs of a deceased - summons issued to petitioner - no machinery provision in the Customs Act, 1962 has been brought to...

  4. Suomotu refund of excess payment - waiver of Penalty under section 76 - the demand of tax along with interest is upheld and penalty imposed is set aside - AT

  5. 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...

  6. 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...

  7. Reassessment u/s 147 - notice issued u/s 148 against the deceased person - It is a settled legal proposition that the notice issued u/s 148 in the name of the deceased...

  8. Reopening of assessment u/s 147 against deceased assessee - the notice issued u/s 148 in the name of the deceased assessee is a nullity in the eyes of law. Further, no...

  9. Waiver of loan cannot be brought into tax net considering the fact that the waiver condition was not fulfilled during this AY and cannot be recognized as income u/s 41 - AT

  10. Levy and collection. - Section 5(4) of the IGST ACT, 2017 as amended - Revers Charge mechanism

 

Quick Updates:Latest Updates