Monthly Archives: August 2026

Invocation of Section 74 Quashed as Availing Ineligible ITC Without Fraud Proof Does Not Constitute Suppression

By | August 28, 2026
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Invocation of Section 74 Quashed as Availing Ineligible ITC Without Fraud Proof Does Not Constitute Suppression Issue Whether invoking the extended limitation period under Section 74 based on bald allegations of suppression—without proving contumacious intent or disclosing specific grounds in the SCN—is legally sustainable. Facts Business Activity & Audit: The assessee, a manufacturer of centrifugal… Read More »

Portal Limitations Cannot Defeat Rectification of Bona Fide Misreporting of GSTIN When Revenue Impact Is Neutral

By | August 28, 2026
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Portal Limitations Cannot Defeat Rectification of Bona Fide Misreporting of GSTIN When Revenue Impact Is Neutral Issue Whether portal constraints can prevent the rectification of bona fide reporting errors in GSTR-1 and GSTR-3B regarding a wrong GSTIN when the underlying tax has been fully paid and the revenue impact is neutral. Facts Period Under Consideration:… Read More »

Refund of Accumulated ITC Upheld as Toll Receipts Are Unnecessary to Prove Export Transportation

By | August 28, 2026
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Refund of Accumulated ITC Upheld as Toll Receipts Are Unnecessary to Prove Export Transportation Issue Whether accumulated ITC refund on exports can be denied based on toll plaza discrepancies despite valid E-way bills, shipping bills, and Bill-To-Ship-To export documentation. Facts Business Activity: The respondent was engaged in the supply and export of iron/non-alloy steel bars… Read More »

Show Cause Notice Issued Beyond COVID-Extended Limitation and Lacking Particulars Is Legally Unsustainable

By | August 28, 2026
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Show Cause Notice Issued Beyond COVID-Extended Limitation and Lacking Particulars Is Legally Unsustainable Show Cause Notice Issued Beyond COVID-Extended Limitation and Lacking Particulars Is Legally Unsustainable Issue Whether a Show Cause Notice (SCN) issued under Sections 73 and 74 for FY 2018-19 is legally valid when issued past the COVID-extended limitation period and based on… Read More »

INCOME TAX CASE LAWS 26.08.2026

By | August 28, 2026
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INCOME TAX CASE LAWS 26.08.2026   Relevant Act Section Case Law Title Citation Brief Summary Prohibition of Benami Property Transactions Act, 1988 Section 2(9) Lateef Qureshi v. Ajeem Qureshi Click Here Property acquired by a father in the names of his minor sons falls under the exception in Section 2(9)(iii) and is not a prohibited… Read More »

Reassessment Proceedings Conducted by NFAC Prior to Statutory Notification Date of 29.03.2022 Are Void Ab Initio

By | August 28, 2026
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Reassessment Proceedings Conducted by NFAC Prior to Statutory Notification Date of 29.03.2022 Are Void Ab Initio Reassessment Proceedings Conducted by NFAC Prior to Statutory Notification Date of 29.03.2022 Are Void Ab Initio Issue Whether faceless reassessment proceedings assumed and completed by the National Faceless Assessment Centre (NFAC) prior to the notification of the ‘e-Assessment of… Read More »

Post-Search Assessment Under Section 143(3) Valid Without Section 148A Notice When Scrutiny Limitation Unexpired

By | August 28, 2026
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Post-Search Assessment Under Section 143(3) Valid Without Section 148A Notice When Scrutiny Limitation Unexpired Issue Whether an assessment post-search can be completed directly under Section 143(3) without issuing notice under Section 148 read with Section 148A when the statutory time limit for issuing a scrutiny notice under Section 143(2) has not expired. Facts Assessment Year:… Read More »

Search Assessment Valid Under Section 143(3) Without Section 148A Notice When Scrutiny Limitation Has Not Expired

By | August 28, 2026
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Search Assessment Valid Under Section 143(3) Without Section 148A Notice When Scrutiny Limitation Has Not Expired Issue Whether an assessment post-search can be completed directly under Section 143(3) without issuing notice under Section 148 read with Section 148A when the statutory time limit for processing or initiating scrutiny under Section 143 has not expired. Facts… Read More »

Reassessment Proceedings Conducted by NFAC Prior to Notification Date of 29.03.2022 Are Void Ab Initio

By | August 28, 2026
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Reassessment Proceedings Conducted by NFAC Prior to Notification Date of 29.03.2022 Are Void Ab Initio Reassessment Proceedings Conducted by NFAC Prior to Notification Date of 29.03.2022 Are Void Ab Initio Issue Whether faceless reassessment proceedings assumed and completed by the National Faceless Assessment Centre (NFAC) prior to the notification of the ‘e-Assessment of Income Escaping… Read More »

Conditioning Remand on Onerous Cost Default Clause Violates Natural Justice and Renders Appeal Illusionary

By | August 28, 2026
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Conditioning Remand on Onerous Cost Default Clause Violates Natural Justice and Renders Appeal Illusionary Issue Whether the Tribunal can make the revival of an appeal—remanded due to natural justice violations—subject to an automatic confirmation default clause for non-payment of onerous costs. Facts Assessment Year: AY 2018-19. Ex Parte Assessment: The Assessing Officer passed an ex… Read More »