Tag Archives: HIGH COURT OF BOMBAY

Input Tax Credit Blocked Beyond One Year Under Rule 86A Automatically Unblocks and Cannot Be Sustained

By | June 10, 2026
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Input Tax Credit Blocked Beyond One Year Under Rule 86A Automatically Unblocks and Cannot Be Sustained Issue Automatic Unblocking of ITC: Whether the restriction/blocking of an Input Tax Credit (ITC) in the Electronic Credit Ledger (ECL) under Rule 86A can legally continue beyond the statutory period of one year from the date of imposition. Validity… Read More »

Writ Petition Against Jurisdictional Assessing Officer’s Reassessment Disallowed but Remanded to Pending CIT(A) Appeal

By | June 10, 2026
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Writ Petition Against Jurisdictional Assessing Officer’s Reassessment Disallowed but Remanded to Pending CIT(A) Appeal Issue Validity of Notice: Whether the Jurisdictional Assessing Officer (JAO) has the legal authority to initiate reassessment proceedings by issuing a notice under Section 148, and whether subsequent orders can be passed outside the mandatory faceless assessment regime. Maintainability of Writ:… Read More »