Mere delayed payment of tax without evidence of wilful attempt to evade cannot attract prosecution. Issue Whether the mere delayed payment of assessed tax, in the absence of circumstances evidencing a wilful attempt to evade, constitutes an offence under Section 276C(2) when read with the presumption of culpable mental state under Section 278E, and whether… Read More »
Reassessment is invalid if AO fails to dispose of assessee’s objections via separate speaking order. Issue Whether a reassessment order passed under Section 147 read with Section 143(3) is legally valid when the Assessing Officer fails to dispose of the assessee’s objections against the recorded reasons for reopening by a separate speaking order before completing… Read More »
State VAT department qualifies as a law enforcement agency under CBDT Circulars for monetary limits. Issue Whether information received from the State VAT department qualifies as information received from a “law enforcement agency” under Clause 10(e) of CBDT Circular No. 3/2018 dated 11.07.2018 read with Circular dated 20.08.2018, thereby excepting the Revenue’s appeal from dismissal… Read More »
Unauthenticated Power of Attorney and gross negligence preclude condonation of an extraordinary 2376-day appeal delay. Unauthenticated Power of Attorney and gross negligence preclude condonation of an extraordinary 2376-day appeal delay. Issue Whether an inordinate delay of 2376 days in filing an appeal can be condoned under Section 254 when supported only by an unnotarized, inadmissible… Read More »
Revenue cannot adjust a tax refund against a demand whose recovery has been stayed. Issue Whether the Revenue can adjust a refund determined for a subsequent assessment year (AY 2024-25) against an outstanding tax demand for an earlier assessment year (AY 2022-23) under Section 245, when recovery of the earlier demand has been explicitly stayed… Read More »
Pending Section 154 rectification application must be decided within three months while keeping demand in abeyance. Pending Section 154 rectification application must be decided within three months while keeping demand in abeyance. Issue Whether the tax authorities should be directed to decide a pending rectification application under Section 154 regarding a TDS credit mismatch within… Read More »
Assessment under Section 153C is invalid if initiated under the wrong legal standard or beyond statutory limitation limits. Issue Whether Section 153C assessment proceedings are valid when the Assessing Officer applies the superseded “belongs to” test instead of post-amendment standards, and whether assessments exceeding statutory time limits or pecuniary thresholds can be sustained. Facts The… Read More »
Reassessment notice issued beyond three years with approval from an unauthorized authority is void ab initio. Issue Whether a reassessment notice under Section 148 issued beyond three years from the end of the relevant assessment year with approval from the Principal Commissioner of Income Tax (PCIT), instead of the specified authority under Section 151(ii), is… Read More »
Application to amend writ petition was rejected as the issue was rendered purely academic. Issue Whether an application seeking to amend a writ petition to challenge Section 147A should be allowed in light of a Supreme Court order remitting connected matters, when the original writ petition had already been dismissed and the issue was rendered… Read More »
Reassessment notice issued to a deceased person is void ab initio and legally unsustainable. Reassessment notice issued to a deceased person is void ab initio and legally unsustainable. Issue Whether a reassessment notice issued under Section 148 in the name of a deceased assessee is void ab initio, and whether such a jurisdictional defect can… Read More »