Tag Archives: HIGH COURT OF PUNJAB & HARYANA

Mere execution of a Tripartite Joint Development Agreement does not constitute a ‘transfer’ under Section 2(47).

By | October 6, 2026
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Mere execution of a Tripartite Joint Development Agreement does not constitute a ‘transfer’ under Section 2(47). Issue Whether the mere execution of a Tripartite Joint Development Agreement dated 25.02.2007, without transferring possession or receiving actual accrued consideration, results in a “transfer” attracting capital gains tax for Assessment Year 2007-08 under Section 2(47) of the Income-tax… Read More »

Dismissal of GST Appeal For Lack of Pre-Deposit and Non-Self-Certified Order Copy Set Aside

By | October 2, 2026
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Dismissal of GST Appeal For Lack of Pre-Deposit and Non-Self-Certified Order Copy Set Aside Issue Whether an appeal under Section 107 of the CGST Act can be dismissed for non-compliance with the 10% pre-deposit requirement when the entire disputed tax amount already stands deposited. Whether non-filing of a self-certified copy of the impugned order is… Read More »

Retrospective GST registration cancellation is invalid if not proposed in the preceding Show Cause Notice.

By | September 26, 2026
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Retrospective GST registration cancellation is invalid if not proposed in the preceding Show Cause Notice. Issue Whether an order cancelling a taxpayer’s GST registration with retrospective effect is legally sustainable when the preceding Show Cause Notice (SCN) did not explicitly propose or mention cancellation with retrospective effect under Section 29 of the CGST Act. Facts… Read More »

Reassessment notices under Section 148 are quashed following Supreme Court precedent in Deepak Steel.

By | September 26, 2026
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Reassessment notices under Section 148 are quashed following Supreme Court precedent in Deepak Steel. Reassessment notices under Section 148 are quashed following Supreme Court precedent in Deepak Steel. Issue Whether the reassessment notices issued to the assessee under Section 148 dated 09.04.2021 and 27.07.2022 for Assessment Year 2015-16 are legally sustainable and valid. Facts Assessment… Read More »

CBDT Circular 13/2023 Overrides Circular 9/2015 to Condone Delay in Cooperative Society’s Section 80P Return Filing

By | September 19, 2026
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CBDT Circular 13/2023 Overrides Circular 9/2015 to Condone Delay in Cooperative Society’s Section 80P Return Filing Issue Whether CBDT Circular No. 13/2023, specifically dealing with condonation of delay in filing ITRs for cooperative societies claiming Section 80P deductions, overrides CBDT Circular No. 09/2015. Whether the CCIT was justified in rejecting the assessee’s application for condonation… Read More »

Section 147A Unconstitutional: Section 148 Reassessment Notices Must Be Faceless and Automated

By | September 15, 2026
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Section 147A Unconstitutional: Section 148 Reassessment Notices Must Be Faceless and Automated Issue Whether the retrospective insertion of Section 147A (clarifying that Section 148 notices can be issued by non-faceless Assessing Officers) is unconstitutional for directly attempting to override judicial precedent without removing the core statutory defects under Section 151A and the 2022 Faceless Scheme.… Read More »

Economic Offence Severity Alone Cannot Justify Denial of Regular Bail Where Custody Is Prolonged

By | September 15, 2026
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Economic Offence Severity Alone Cannot Justify Denial of Regular Bail Where Custody Is Prolonged Issue Whether an accused in custody for four months for allegedly claiming wrongful Input Tax Credit (ITC) on fake invoices is entitled to regular bail under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 read with Sections 69 and 132 of… Read More »

Retrospective insertion of Section 147A bypassing faceless assessment scheme is unconstitutional for violating judicial rulings.

By | September 14, 2026
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Retrospective insertion of Section 147A bypassing faceless assessment scheme is unconstitutional for violating judicial rulings. Issue Whether the retrospective insertion of Section 147A of the Income-tax Act, 1961 (and corresponding provisions under the Income-tax Act, 2025), which clarifies that Assessing Officers issuing Section 148 notices include non-faceless AOs without amending Section 151A or the Faceless… Read More »

GST Adjudication Passed Without Granting Mandatory Personal Hearing Under Section 75(4) Is Legally Unsustainable

By | September 8, 2026
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GST Adjudication Passed Without Granting Mandatory Personal Hearing Under Section 75(4) Is Legally Unsustainable Issue Whether an adjudication order under Section 75 of the GST Act involving an adverse tax determination can be sustained when the Revenue fails to provide a mandatory personal hearing to the assessee under Section 75(4). Facts Nature of Petition: The… Read More »

Partner challenging quashed interest waiver rejection is an appellant eligible under Vivad se Vishwas 2024.

By | September 7, 2026
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Partner challenging quashed interest waiver rejection is an appellant eligible under Vivad se Vishwas 2024. Issue Whether an assessee whose interest waiver application under Section 220(2A) was rejected, and who challenged such rejection via a writ petition pending on the specified date (22.07.2024), qualifies as an “appellant” eligible to settle disputed interest under the Direct… Read More »