Daily Archives: November 22, 2025

Rejection of Additional Evidence by CIT(A) Overturned; Accountant’s Departure Held as “Sufficient Cause” Issue Whether the sudden discontinuation of services by the assessee’s accountant and authorized representative (AR) constitutes “sufficient cause” under Rule 46A of the Income-tax Rules, 1962, thereby mandating the admission of additional evidence by the Commissioner (Appeals) [CIT(A)], which was not produced… Read More »

The Thavar Dudh Utpadak Sahkari Mandli Limited v. Assistant/Deputy Commissioner of Income Tax Issue Whether a reassessment notice issued under Section 148 (and preceding proceedings under Section 148A) is valid if it is issued on an old, surrendered PAN of the assessee (a cooperative society), despite the fact that the assessee had already informed the… Read More »

Supreme Court Restores Revenue’s Appeal on “Jurisdictional Assessing Officer vs. Faceless AO” Controversy. Issue Whether a reassessment notice under Section 148 issued by a Jurisdictional Assessing Officer (JAO) after March 29, 2022, is valid, or if Section 151A mandates that such notices be issued exclusively by a Faceless Assessing Officer (FAO). Facts Assessment Year: 2018-19.… Read More »

High Court Upholds TDS Obligation for Co-ops with Turnover Over ₹50 Cr; Proviso to Section 194A(3) is Valid Issue Whether the proviso to Section 194A(3) of the Income-tax Act (inserted by Finance Act, 2020), which mandates large co-operative societies (turnover exceeding ₹50 crores) to deduct TDS on interest payments, is unconstitutional and violative of Article… Read More »

Payments to Non-Exclusive Doctors are Professional Fees (194J), Not Salary (192); Hospital Not in Default. Issue Whether payments made by a hospital to a specific group of doctors constitute “Salary” under Section 192 or “Professional Fees” under Section 194J of the Income-tax Act, 1961. The core question was whether the relationship between the hospital and… Read More »