Ex Parte Adjudication Order Quashed and Remanded for Non-Grant of Personal Hearing and Proper Notice Uploading Issue Whether an ex parte adjudication order passed under Section 73 is legally sustainable when the Show Cause Notice and order were uploaded solely under the ‘Additional Notices and Orders’ tab without separate intimation, and no personal hearing was… Read More »
Adjudication Order Passed Without Granting Mandatory Personal Hearing Under Section 75(4) Invalid and Remanded for Fresh Decision Issue Whether an adjudication order passed under Section 73 is legally sustainable when the taxpayer was not granted a mandatory personal hearing under Section 75(4) despite the Show Cause Notice contemplating an adverse decision. Facts Tax Period: The… Read More »
Best Judgment Order Set Aside and Remanded as Belated Return Reflected Higher Tax Payment Issue Whether a best judgment assessment order passed under Section 62 for non-filing of GSTR-3B should be set aside and remanded when the assessee subsequently files a belated return declaring and paying tax in excess of the assessed amount. Facts Default… Read More »
Assistant Commissioner Can Re-Examine Refund Claim on New Permissible Grounds When Appellate Authority Sets Aside Initial Rejection Order Issue Whether an Assistant Commissioner is precluded from re-examining a GST refund claim on fresh, legally permissible grounds when an Appellate Order sets aside an initial partial rejection without explicitly directing an unconditional refund release. Facts Refund… Read More »
Registration Cancellation Set Aside Subject to Filing Defaulted Returns and Paying Due Taxes Within Four Weeks Issue Whether the cancellation of a GST registration for non-filing of returns for six months can be set aside and restored conditionally upon the assessee undertaking to file all pending returns and pay the outstanding tax, interest, fine, and… Read More »
Unlawful Arrest and Remand Set Aside Due to Non-Compliance with Mandatory BNSS Safeguards and Authorization Unlawful Arrest and Remand Set Aside Due to Non-Compliance with Mandatory BNSS Safeguards and Authorization Rules Rules Issue Whether an arrest and subsequent remand for alleged cess evasion under the Health Security National Security Cess Act, 2025 are legally sustainable… Read More »
INCOME TAX CASE LAW 19.09.2026 Relevant Act Section / Provision Case Law Title / Source Citation Brief Summary Income-tax Rules, 2026 Rules 160, 176 & 225; Forms 169 & 171 CBDT Notification Click Here Notified the Income-tax (Fourth Amendment) Rules, 2026; revised Forms 169 and 171 for registration as a valuer and authorised practitioner, extending… Read More »
SLP Dismissed as Vague Show Cause Notice Lacking Specific Grounds Cannot Sustain Section 271(1)(c) Penalty SLP Dismissed as Vague Show Cause Notice Lacking Specific Grounds Cannot Sustain Section 271(1)(c) Penalty Issue Whether a penalty under section 271(1)(c) can be sustained when the show cause notice issued by the Assessing Officer is vague due to non-striking… Read More »
No Penalty Under Section 270A for Return Accepted Without Addition Filed Pursuant to Section 148 Notice Issue Whether penalty under section 270A for under-reporting of income can be levied when no original return was filed under section 139(1), but the return filed in response to a notice under section 148 was accepted by the Assessing… Read More »
Reassessment initiated for the initial three months was invalid as income was disclosed for AY 2021-22 under Companies Act. Reassessment initiated for the initial three months was invalid as income was disclosed for AY 2021-22 under Companies Act. Issue Whether reassessment under section 147, along with notices under sections 148 and 226(3), is permissible for… Read More »