Best Judgment Assessment Orders Stand Deemed Withdrawn Upon Subsequent Filing of GSTR-3B with Late Fees Issue Whether assessment orders passed under Section 62 for non-filing of returns are deemed withdrawn when the assessee subsequently files the pending GSTR-3B returns along with the applicable late fees. Facts Default: The petitioner, a registered GST taxpayer, failed to… Read More »
Blocking of Electronic Credit Ledger Without Prior Notice is Unsustainable and Liable to be Quashed Issue Whether the revenue authority can block an assessee’s Electronic Credit Ledger (ECL) under Rule 86A and create a negative balance without providing a pre-decisional notice or an opportunity for a hearing. Facts Action Taken: The Revenue Department blocked the… Read More »
Writ Petition Dismissed as Section 6 Bar Lacks Evidence and Section 83 Requires No Pre-Decisional Hearing Issue Whether the provisional attachment of bank accounts under Section 83 and parallel proceedings by Central authorities (DGGI) were valid when the petitioner claimed a prior State GST initiation and a violation of natural justice due to the lack… Read More »
INCOME TAX CASE LAWS 13.05.2026 Section Case Law Title Brief Summary Citation Relevant Act 35AD GSTAAD Hotels (P.) Ltd. v. ACIT Reassessment beyond four years is void if the assessee had fully and truly disclosed all material facts during the original assessment of capital expenditure. Click Here Income-tax Act, 1961 37(1) Ritu Sanjay Toshniwal v.… Read More »
Assessment Notice Quashed as Approval by Principal Commissioner Instead of Higher Authority Beyond Three Years Is Fatal Issue Whether an assessment notice under Section 148 and an order under Section 148A(d) are valid when the sanction was granted by the Principal Commissioner (under Section 151(i)) instead of the higher specified authority required for cases exceeding… Read More »
High Court Sustains Reassessment as Brief Approval Language Satisfies Mandatory Jurisdictional Sanction Requirements under Section 151 Issue Whether the Principal Commissioner’s approval for reopening an assessment is valid under Section 151 if the satisfaction is recorded in a brief, concise manner rather than a detailed speaking order. Facts Information Receipt: The Assessing Officer (AO) received… Read More »
Assessment Order Passed by Authority Lacking Pecuniary Jurisdiction Is Legally Void and Ab Initio Invalid Issue Whether an assessment order passed under Section 143(3) is valid if the initial notice under Section 143(2) was issued by an Income Tax Officer (ITO) who lacked the pecuniary jurisdiction to handle the case based on the declared income.… Read More »
Presumptions from Third-Party Seized Documents and Procedural Mandates for Post-2021 Search Assessments Favor Taxpayer Relief Issue Whether additions for unexplained expenditure can be sustained based solely on unsigned loose papers found with a third party without independent corroborative evidence. Whether an assessment for a year preceding a search (conducted after April 1, 2021) is valid… Read More »
Additions Based on Third-Party Loose Papers and Incorrect Post-Search Assessment Procedures Are Legally Sustainable Issue Whether an addition for unexplained expenditure can be made against an assessee based on an unsigned loose paper found with a third party, without independent corroboration. Whether an assessment for a year preceding a search (conducted after 01-04-2021) is valid… Read More »
100 Percent Addition for Bogus Purchases Is Sustainable Only at 6 Percent Based on Precedent Issue Whether the revenue is justified in making a 100% addition for bogus purchases from the Bhanwarlal Jain Group when the appellate authorities and High Courts have consistently restricted such disallowances to 6% in similar matters. Facts The assessee-company recorded… Read More »