Bom. HC Refuses to Interfere with Mumbai University’s Decision to Cancel Admission of Student  ||  J&K HC: At Stage of Deciding Interim App., Trial Courts should Avoid Giving Observation on Merit of C  ||  Del HC: Furnishing Grounds of Arrest to Arrestee an Hour before Remand Isn’t Due Compliance of S. 50  ||  Ker. HC: Procee. against Subsequent Doctor Unwarranted if Initial Doctor has Reported POCSO Offence  ||  Delhi HC: Arbitrator Must Primarily Decide Construction of Terms of Contract  ||  Madras High Court: Can’t Use ‘Freedom of Press’ to Tarnish Reputation  ||  SC Dismisses Plea Seeking Prospective App. of Judgment allowing Interest for NH Land Acquisitions  ||  SC Restrains Union/States from Reducing Forest Land Unless Compensatory Land is Provided  ||  Supreme Court Pulls up Assam Govt. for Not Deporting Persons Declared as Foreigners  ||  SC: Can’t Dismiss Appeals of Accused & Victims under NIA Act on Ground of Delay beyond 90 Days    

Del HC: If Reassessment Notice Issued During Lifetime of Deceased Assessee, Dept. Can Invoke S. 159 - (10 Jan 2025)

DIRECT TAXATION

Delhi High Court has held that the Income Tax Department can invoke Section 159 of the Income Tax Act, 1961 for proceeding against the legal representative of an assessee only when reassessment notice was issued during lifetime of deceased assessee.

Tags : DELHI HIGH COURT   INCOME TAX DEPARTMENT   LEGAL REPRESENTATIVE  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved