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September 10, 2026   Case Laws Indian Laws
RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensions.
September 10, 2026   Case Laws Indian Laws
Rebuttable cheque dishonour presumption fails where the complainant cannot prove loan capacity, financial trail, or material witness.
September 9, 2026   Case Laws Income Tax
Misreporting penalties require identified statutory grounds and evidence beyond a transparently claimed but disallowed political donation deduction.
September 9, 2026   Case Laws GST
Ex parte GST appellate orders against a wound-up company require notice and a personal hearing for its liquidator.
September 9, 2026   Case Laws GST
Owner's transport documents in goods detention proceedings require consideration before penalties are imposed, requiring fresh adjudication.
September 9, 2026   Case Laws GST
GST search authorisations require recorded reasons, while investigation-based demands can proceed without prior return scrutiny.
September 9, 2026   Case Laws GST
Pre-charge evidence in GST prosecutions requires formal summoning and a hearing before cognizance under prescribed criminal procedure.
September 9, 2026   Case Laws GST
Alternative statutory remedy limits writ challenges to GST determinations involving disputed factual questions and available appellate review.
September 9, 2026   Case Laws GST
Mandatory personal hearing in GST adjudication requires notice of a specific date, time and venue before adverse orders.
September 9, 2026   Case Laws GST
Environmental charitable GST exemption protected effluent-treatment services, while absent fraud or wilful suppression invalidated extended demand proceedings.
September 9, 2026   Case Laws GST
Prior appellate resolution bars an unreconciled subsequent tax adjudication order and its consequential bank recovery notice.
September 9, 2026   Case Laws GST
Merits-Based GST Refund Appeals Require Reasoned Decisions, Preventing Dismissal Solely for Non-Appearance and Requiring Fresh Adjudication
September 9, 2026   Case Laws GST
GST appeal limitation may yield where uncontrollable delay would deny merits review and cause grave prejudice.
September 9, 2026   Case Laws GST
Electronic GST notice service remains valid when uploaded to the taxpayer's portal; failure to monitor it cannot defeat assessment.
September 9, 2026   Case Laws Income Tax
Compounding charge timelines run from complaint service, preventing enhanced charges for promptly filed accused applications.
September 9, 2026   Case Laws Income Tax
Transparent political-donation deduction claims do not alone constitute misreporting, permitting statutory immunity from under-reporting penalties.
September 9, 2026   Case Laws Income Tax
Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activities.
September 9, 2026   Case Laws Income Tax
Misreporting penalty requires evidence of deliberate inaccuracy, not merely withdrawal of a disclosed donation deduction claim during reassessment.
September 9, 2026   Case Laws Income Tax
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as business expenditure.
September 9, 2026   Case Laws Income Tax
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tolerance-band verification.

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Income Tax

Period of limitation for passing the penalty order u/s 275(1)(a)...

Income Tax Act limits penalty order issuance to 6 months after Tribunal's order receipt by Chief Commissioner.

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Income Tax November 4, 2013 Case Laws AT
Period of limitation for passing the penalty order u/s 275(1)(a) - the limitation period for the levy of penalty will be as provided for under s. 275(1)(a), i.e., six months from the end of the month in which the order of the Tribunal is received by the Chief CIT - AT
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