IMPORTANT INCOME TAX CASE LAWS 27.11.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 21 Council of Institute of Chartered Accountants of India v. S.N. Valera The Council’s recommendation to remove a CA’s name from the register for five years was set aside and remitted for fresh consideration because the order was a… Read More »
Composite GST Notice for Multiple Years Invalid; Signature Defect Plea Rejected Issue 1: Validity of Digital Signature on Notices (Section 169) Whether a Show Cause Notice (SCN) and Adjudication Order issued electronically are invalid if they do not bear a physical or visible digital signature, even if they contain a Reference Number (RFN) and are… Read More »
AUDIT पर सरकार लेने जा रही बड़ा फैसला ! NEW UPDATE
ITAT Remands PF/ESI Disallowance; CIT(A) Must Consider Revised Tax Audit Report Proving Timely Payment Issue Whether the Commissioner (Appeals) [CIT(A)] was justified in confirming the disallowance of employees’ contribution to PF/ESI under Section 36(1)(va) based on the original Tax Audit Report (Form 3CD), while ignoring the Revised Tax Audit Report and payment challans submitted by… Read More »
Deficiency Memos (RFD-03) Quashed; Application Deemed Complete Upon Filing Requisite Documents. Issue Whether a Proper Officer can issue a Deficiency Memo (Form GST RFD-03) to reject a refund application on the grounds of “non-submission of supporting documents” when the applicant has already filed the application in Form GST RFD-01 along with the statutorily prescribed documents… Read More »
Penalty u/s 271(1)(c) Deleted; Voluntary Disclosure in Return Filed Post-Search/Notice Accepted by AO. Issue Whether a penalty for concealment of income under Section 271(1)(c) can be levied when the assessee, following a search or notice under Section 148, voluntarily includes the unrecorded cash income in their return of income, and the Assessing Officer (AO) accepts… Read More »
Revision Application u/s 264 Cannot be Rejected on Technical Grounds for 82-Year-Old Alzheimer’s Patient Who Paid Tax Issue Whether the Principal Commissioner of Income Tax (PCIT) is justified in rejecting a revision application under Section 264 on technical grounds (failure to file a return under Section 139), when the assessee is an 82-year-old woman suffering… Read More »
Seizure of Gold Jewellery Stock-in-Trade at Airport Quashed Due to Procedural Delays and Statutory Bar Issue Legality of Seizure: Whether the Income Tax Department has the authority to seize gold jewellery that constitutes stock-in-trade of a business, given the specific prohibition under the proviso to Section 132(1)(iii) of the Income-tax Act, 1961. Procedural Validity: Whether… Read More »
Invoice Value Applies for Supply to Related Persons Eligible for ITC (Sri Lakshmi Ganesh Cement and Iron General Stores, AAR Andhra Pradesh) Issue: To determine the correct valuation method under the Goods and Services Tax (GST) Act for goods supplied by a registered person to a related person (a firm owned by the applicant’s wife)… Read More »
Section 80P Deduction Allowed; No Violation of Mutuality as Dealings Restricted to Members Issue Whether a co-operative society carrying on the business of providing credit facilities is eligible for deduction under Section 80P(2)(a)(i) of the Income-tax Act, 1961, when the Assessing Officer (AO) alleges a violation of the “principles of mutuality,” despite the fact that… Read More »