Supreme Court: Rape Conviction Possible Without S.376 Charge if POCSO Case Fails on Age Proof  ||  SC: Mere Long Possession Can't Establish Adverse Possession; Hostile Intent is Required  ||  Supreme Court Finds Gaps in FSSAI’s Proposed Warning Labels for Foods High in Fat, Sugar and Salt  ||  Supreme Court Quashes ITS Officer's 'Deadwood' Retirement, Orders Rs. 15 Lakh Payment  ||  Uttarakhand HC: District Magistrate to Establish Public Helpline within 24 Hrs amid Water Pollution  ||  Allahabad HC: Custodial Violence and Molestation Are Crimes, Not Police Duty  ||  Gujarat High Court: Bombay Public Trust Registration is Covered by Section 43 of the Waqf Act  ||  J&K&L HC: Advocates not Above Law, No Immunity from Lawful Police Inquiry  ||  Gauhati HC: Talaq-e-Hasan Valid, Requires Registration under Assam Marriage Act  ||  NCLAT: NCLT President Empowered to Transfer Cases from One Bench to Another    

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 2026 - All Rights Reserved