Tag Archives: HIGH COURT OF BOMBAY

Retrospective cancellation of GST registration and suspension during enquiry under Section 29(2) are legally valid.

By | July 24, 2026
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Retrospective cancellation of GST registration and suspension during enquiry under Section 29(2) are legally valid. Issue Whether a Show Cause Notice proposing retrospective cancellation of GST registration under Section 29(2) and suspending registration during pending enquiry can be challenged via writ petition prior to submitting a reply. Facts Initiation of SCN: On June 10, 2026,… Read More »

Prosecution Under Section 276CC Quashed as Resigned Director Was Not in Charge When Return Surpassed Due Date

By | July 23, 2026
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Prosecution Under Section 276CC Quashed as Resigned Director Was Not in Charge When Return Surpassed Due Date Prosecution Under Section 276CC Quashed as Resigned Director Was Not in Charge When Return Surpassed Due Date Issue Whether prosecution under Section 276CC read with Section 278B for failure to file a company’s income tax return can be… Read More »

Reassessment notice issued on or after April 1, 2021 for AY 2015-16 is time-barred and quashed.

By | July 17, 2026
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Reassessment notice issued on or after April 1, 2021 for AY 2015-16 is time-barred and quashed. Issue Whether an income escaping assessment notice issued under Section 148 on or after April 1, 2021, relating to Assessment Year 2015-16, is barred by limitation and liable to be set aside. Facts The Assessee filed a writ petition… Read More »

A reassessment order passed in the name of a struck-off, non-existent entity is illegal and void.

By | July 16, 2026
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A reassessment order passed in the name of a struck-off, non-existent entity is illegal and void. A reassessment order passed in the name of a struck-off, non-existent entity is illegal and void. Issue Whether a reassessment notice issued under section 148 and a subsequent assessment order passed under section 147 read with section 144 are… Read More »

Assessee gets refund interest until actual payment as AO cannot unilaterally decide on exclusions

By | July 15, 2026
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Assessee gets refund interest until actual payment as AO cannot unilaterally decide on exclusions Issue Whether an assessee is entitled to interest under Section 244A up to the actual date of payment when delays arise from subsequent bank account validation errors, and whether the Assessing Officer (AO) has the jurisdiction to unilaterally exclude any delay… Read More »

Reassessment Is Invalid If Reasons Are Not Supplied And The Underlying Admission Was Retracted

By | July 15, 2026
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Reassessment Is Invalid If Reasons Are Not Supplied And The Underlying Admission Was Retracted Issue Whether a reassessment under Section 147/148 is legally sustainable when the Revenue fails to supply the complete recorded reasons to the assessee and relies solely on a director’s statement that had been fully retracted prior to the issuance of the… Read More »

High Court Sets Aside Order Denying Refund Apportionment in the Absence of Specific Prejudicial Rules

By | July 11, 2026
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High Court Sets Aside Order Denying Refund Apportionment in the Absence of Specific Prejudicial Rules Issue Whether the revenue authorities can completely deny the petitioner’s claim for apportionment of tax refunds among distinct commercial units solely based on generic procedural guidelines, in the absence of any specific rule under the GST framework that explicitly prohibits… Read More »

Tax demands cannot legally subsist or be adjusted without serving a statutory Section 143(1) intimation.

By | July 10, 2026
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Tax demands cannot legally subsist or be adjusted without serving a statutory Section 143(1) intimation. Issue Whether the Income Tax Department can legally raise, recover, or adjust an outstanding tax demand against a subsequent year’s refund in the absolute absence of proof that a statutory intimation under Section 143(1) was ever issued and served upon… Read More »

On-money from an incomplete project cannot be taxed under the project completion method via revisionary powers.

By | July 9, 2026
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On-money from an incomplete project cannot be taxed under the project completion method via revisionary powers. Issue Whether the Principal Commissioner of Income-tax (PCIT) can validly invoke revisionary powers under section 263 to tax an on-money receipt of Rs. 7.96 crore in the current assessment year, when the assessee follows the undisputed project completion method… Read More »

Petitioner permitted to amend e-filed writ petition challenging Section 147A without producing original papers.

By | July 7, 2026
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Petitioner permitted to amend e-filed writ petition challenging Section 147A without producing original papers. Issue Whether a petitioner can be permitted to amend an e-filed writ petition to challenge the constitutional validity (vires) of Section 147A without producing the untraceable original physical petition papers, and whether formal re-verification can be dispensed with. Facts The Background:… Read More »