Daily Archives: October 29, 2025

Bombay HC Quashes Income Tax Assessment Over Use of AI-generated Case Laws (Puneet Batra vs. Union of India & Ors.) Issue: Whether an income tax assessment order is legally sustainable if the Assessing Officer (AO), performing a quasi-judicial function, relies on non-existent, fictitious, or AI-generated judicial precedents without proper cross-verification, thereby committing a procedural lapse… Read More »

Bombay High Court Ruling on Self-Assessment Tax Delay    Vilas Babanrao Kalokhe vs. PCIT (Central) Issue: Whether the mere delay in paying self-assessment tax, required under Section 140A of the Income-tax Act, automatically constitutes a “willful attempt to evade tax” punishable by criminal prosecution under Section 276C(2) of the Income-tax Act, 1961. Facts: The petitioner… Read More »

ITR Filing Deadline Extension: Latest Update from Punjab and Haryana High Court The Punjab and Haryana High Court has directed the CBDT to extend the deadline for filing Income Tax Returns (ITR). The court expressed strong displeasure at the CBDT’s handling of the matter, stating that only procedural formalities remain and emphasizing that a formal… Read More »