A
1 only
B
2 only
C
Both 1 and 2
D
Neither 1 nor 2
Correct answer: (a) 1 only
Explanation
Statement 1 is correct because tax proceedings cannot be initiated against a non-existent entity, making notices void ab initio. Statement 2 is incorrect because statutory jurisdictional defects cannot be arbitrarily cured in this manner.
Same topic · past papers
UPSC has asked this before
These previous-year questions sit on the same topic. Open one to practise the earlier ask.
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2023 · Q36 · General Studies · 2 marks
Consider the following statements: 1. If the election of the President of India is declared void by the Supreme Court of India, all acts done by him/her in the performance of duties of his/her office of President before the date of decision become invalid. 2. Election for the post of the President of India can be postponed on the ground that some Legislative Assemblies have been dissolved and elections are yet to take place. 3. When a Bill is presented to the President of India, the Constitution prescribes time limits within which he/she has to declare his/her assent. How many of the above statements are correct? -
2019 · Q81 · General Studies · 2 marks
With reference to the Constitution of India, consider the following statements: 1. No High Court shall have the jurisdiction to declare any central law to be constitutionally invalid. 2. An amendment to the Constitution of India cannot be called into question by the Supreme Court of India. Which of the statements given above is/are correct? -
2016 · Q13 · GS II · 12 marks
Has the Indian governmental system responded adequately to the demands of Liberalization, Privatization and Globalization started in 1991? What can the government do to be responsive to this important change? -
2015 · Q27 · General Studies · 2 marks
Consider the following statements: 1. The Rajya Sabha has no power either to reject or to amend a Money Bill. 2. The Rajya Sabha cannot vote on the Demands for Grants. 3. The Rajya Sabha cannot discuss the Annual Financial Statement. Which of the statements given above is/are correct? -
2026 · Q46 · General Studies · 2 marks
Consider the following statements with regard to involvement of private entities in India's space programme: 1. The Indian National Space Promotion and Authorisation Centre (IN-SPACe) is an autonomous agency formed to facilitate participation of private entities. 2. Agnikul Cosmos launched the world's first flight using 3D-printed rocket engine. 3. Skyroot Aerospace has developed liquid fuel for GSLV. Which of the statements given above is/are correct?