Ministry of Finance CBDT extends ‘specified date’ for filing of various reports of audit for the Assessment Year 2025-26 from 30th September, 2025 to 31st October, 2025 Posted On: 25 SEP 2025 5:08PM by PIB Delhi The ‘specified date’ of furnishing of the report of audit under any provision of the Income-tax Act, 1961, for… Read More »
IMPORTANT INCOME TAX CASE LAWS 24.09.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 10(1) Principal Commissioner of Income-tax v. Nuziveedu Seeds Ltd. Income from the production and sale of hybrid seeds, where the assessee engaged farmers and exercised control and supervision over the cultivation process, was rightly treated as agricultural income and… Read More »
IMPORTANT GST CASE LAWS 24.09.2025 Section Case Law Title Brief Summary Citation Relevant Act Circular No. 252/09/2025 – GST E-office generated ‘Issue Number’ will be deemed as DIN for communications by CBIC officers: Circular The CBIC clarified that the eOffice system-generated ‘Issue Number’ for public communications will serve as the Document Identification Number (DIN), eliminating… Read More »
A writ petition cannot be used to resolve a contractual dispute over the payment of a statutory penalty; the remedy lies in a statutory appeal and a separate civil action. Issue Can a taxpayer use a writ petition to seek an immediate refund of a confiscation penalty that was paid directly by their client (a… Read More »
An order passed after denying an adjournment requested on valid medical grounds is a violation of the principles of natural justice and is not legally sustainable. Issue Is an adjudication order confirming a tax demand legally valid if it is passed without granting an adjournment sought by the taxpayer on genuine medical grounds, thereby denying… Read More »
Denying the cross-examination of a witness whose statement is used against a taxpayer is a clear violation of the principles of natural justice. Issue Is an adjudication order confirming a tax demand legally valid if it relies on the statements of a third party, but the adjudicating authority denies the taxpayer’s specific request to cross-examine… Read More »
A tax demand is invalid if it’s based on evidence not provided to the taxpayer. Issue Is a tax demand legally sustainable if it is confirmed based on materials and evidence that were never shared with the taxpayer, thereby denying them a fair opportunity to rebut that evidence? Facts The GST department issued a show-cause… Read More »
A court will direct an authority to first decide on a pending representation regarding a contractual GST dispute before intervening on the merits of the case. Issue When there is a contractual dispute over who is liable to bear the burden of GST, and the aggrieved party has already made a formal representation to the… Read More »
A show cause notice is invalid if its timeline for reply and hearing is contradictory. Issue Is a show cause notice for the cancellation of a GST registration legally valid if it sets a date for a personal hearing that falls before the expiry of the time limit given to the taxpayer to file a… Read More »
No concealment penalty can be levied on an addition made purely on an estimated basis.1 Issue Can a penalty for concealment of income under Section 271(1)(c) of the Income-tax Act, 1961, be validly imposed when the underlying addition to income was not based on concrete proof of bogus transactions but was made by the Assessing… Read More »