Tag Archives: ACIT/DCIT

Assessment Order Passed in Name of Deceased Assessee Is Null and Void in Law

By | September 5, 2026
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Assessment Order Passed in Name of Deceased Assessee Is Null and Void in Law Issue Whether a reassessment/fresh assessment order passed under Section 153A read with Section 144 in the name of a deceased assessee is legally sustainable. Facts Assessment Year: Assessment Year 2014-15. Original Proceedings: The assessee filed the original return of income for… Read More »

No Penalty Under Section 271(1)(c) Can Be Sustained Without Specific Satisfaction Recorded In Assessment Order

By | July 22, 2026
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No Penalty Under Section 271(1)(c) Can Be Sustained Without Specific Satisfaction Recorded In Assessment Order Issue Whether a penalty levied under Section 271(1)(c) on a Section 36(1)(va) disallowance for delayed deposit of employees’ PF contributions can be sustained if the Assessing Officer failed to record specific satisfaction for initiating penalty proceedings on that specific addition… Read More »