Writ petition is dismissed as an available statutory appeal allows full re-appreciation of evidence. Issue Whether a writ petition under Article 226 challenging a Central GST Order-in-Original passed under Section 74 is maintainable when an alternative, efficacious statutory appeal exists under Section 107, even if the taxpayer alleges a violation of Section 6(2)(b) due to… Read More »
Writ court restores GST registration cancelled for curable procedural lapses despite time-barred statutory appeal. Issue Whether a High Court can exercise its writ jurisdiction under Article 226 to restore a GST registration cancelled due to curable procedural non-compliance, in a case where the taxpayer’s statutory appeal was dismissed for being filed beyond the maximum condonable… Read More »
Fixing a personal hearing date before the reply deadline expires violates natural justice. Issue Whether a GST registration cancellation and subsequent rejection of a revocation application are legally sustainable when the tax authorities fix personal hearing dates before the expiry of the reply periods and issue a cryptic, single-line rejection order without considering the taxpayer’s… Read More »
Writ remedy is barred when an efficacious statutory appeal is available under GST laws. Issue Whether a writ petition under Article 226 of the Constitution of India challenging a Show Cause Notice (SCN) and an Order-in-Original is maintainable when the petitioner has a statutory, efficacious alternative remedy of appeal available under Section 107 of the… Read More »
INCOME TAX CASE LAW DIGEST 04.06.2026 INCOME TAX CASE LAW DIGEST 04.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 48 / 55 (Cost of Improvement/Acquisition) Jugesh Saluja vs. Deputy Commissioner of Income-tax Claim of indexed cost of construction cannot be fully denied solely due to the absence of old… Read More »
Transfer pricing adjustments must be deleted based on consistency if identical issues were cleared previously. Issue Whether a Transfer Pricing Officer (TPO) can make an arm’s length price adjustment on management fees paid to an Associated Enterprise (AE) if the tribunal has already deleted identical adjustments for the assessee in previous assessment years. Whether an… Read More »
Mechanical approval under Section 153D without perusing assessment records entirely vitiates the search assessment. Issue Whether an assessment order passed under Section 153A is legally valid if the mandatory prior approval required under Section 153D was granted by the Joint Commissioner in a mechanical manner without perusing the assessment records, and whether the subsequent insertion… Read More »
Reassessment is vitiated and quashed if the AO blindly invokes Explanation 2(b) despite a completed scrutiny assessment. Issue Whether the reopening of an assessment under Section 147 is legally valid if the Assessing Officer (AO) invokes Explanation 2(b) to Section 147 for verification of bank credits, despite the fact that a regular scrutiny assessment under… Read More »
Protective tax assessments collapse once independent black money proceedings establish the assessee lacks beneficial ownership. Issue Whether a protective assessment addition made under Section 69 of the Income-tax Act, 1961 regarding foreign assets can be sustained if parallel proceedings under the Black Money Act, 2015 definitively conclude that the assessee is not the beneficial owner… Read More »
Penalty proceedings must be remanded if the underlying quantum appeal is pending before appellate authorities. Issue Whether a penalty levied under Section 270A for under-reporting or misreporting of income can be adjudicated independently by the Tribunal while the main quantum appeal for the same assessment year is still pending disposal before the first appellate authority.… Read More »