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    April 16, 2026   Case Laws GST
    Efficacious appellate remedy bars writ review in GST demand disputes where factual issues require statutory appeal.
    April 16, 2026   Case Laws GST
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    April 16, 2026   Case Laws GST
    Composite GST assessment for multiple years is impermissible; year-wise proceedings required and fresh action permitted with limitation exclusion.
    April 16, 2026   Case Laws GST
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    April 16, 2026   Case Laws GST
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    April 16, 2026   Case Laws Income Tax
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    April 16, 2026   Case Laws Income Tax
    Invalid jurisdiction in post-search assessment led the ITAT to quash the regular scrutiny assessment.
    April 16, 2026   Case Laws Income Tax
    Section 153C jurisdiction in search cases depends on handover date of seized material; assessment under section 143(3) was invalid.
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    Reassessment beyond four years invalid where reasons lacked failure to disclose, reflected transactions, and sanction was absent.
    April 16, 2026   Case Laws Income Tax
    Faceless assessment notice must cover specific prejudicial variations; unexplained final additions without notice breach section 144B and natural just...
    April 16, 2026   Case Laws Income Tax
    Penalty under section 270A was premature where the quantum addition was remanded for fresh adjudication.
    April 16, 2026   Case Laws Income Tax
    Reassessment after search upheld, but additions on sale of investments deleted for lack of corroborated evidence and cross-examination.
    April 16, 2026   Case Laws Income Tax
    Mandatory DVO reference under stamp valuation rules defeated capital gains addition and barred post-assessment remand.
    April 16, 2026   Case Laws Income Tax
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    April 16, 2026   Case Laws Income Tax
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April 16, 2026   Case Laws GST
Efficacious appellate remedy bars writ review in GST demand disputes where factual issues require statutory appeal.
April 16, 2026   Case Laws GST
Personal hearing and statutory appeal under GST: writ challenge failed where no reply was filed and no hearing was sought.
April 16, 2026   Case Laws GST
Composite GST assessment for multiple years is impermissible; year-wise proceedings required and fresh action permitted with limitation exclusion.
April 16, 2026   Case Laws GST
Refund of appellate pre-deposit must follow Rule 89, not Section 54, and cannot be withheld on a non-existent investigation.
April 16, 2026   Case Laws GST
Natural justice in ex parte adjudication requires proved service of hearing notices before an appellate order can stand.
April 16, 2026   Case Laws GST
Personal hearing under Section 75(4) is mandatory before adverse adjudication; absence of hearing vitiates the order.
April 16, 2026   Case Laws GST
Electronic Credit Ledger blocking under Rule 86A(3) lapses automatically after one year, requiring immediate unblocking.
April 16, 2026   Case Laws GST
Natural justice breached by non-service of notice, leading to quashing of assessment and recovery proceedings.
April 16, 2026   Case Laws Income Tax
Buy-back of own shares is capital reduction, so section 56(2)(x) cannot tax the price difference.
April 16, 2026   Case Laws Income Tax
Limitation for section 201 proceedings turns on valid show-cause notice; information letters do not start proceedings, and time-bar applies.
April 16, 2026   Case Laws Income Tax
BSNL VRS compensation qualifies as retrenchment compensation, making the receipt exempt from tax subject to verification.
April 16, 2026   Case Laws Income Tax
Invalid jurisdiction in post-search assessment led the ITAT to quash the regular scrutiny assessment.
April 16, 2026   Case Laws Income Tax
Section 153C jurisdiction in search cases depends on handover date of seized material; assessment under section 143(3) was invalid.
April 16, 2026   Case Laws Income Tax
Reassessment beyond four years invalid where reasons lacked failure to disclose, reflected transactions, and sanction was absent.
April 16, 2026   Case Laws Income Tax
Faceless assessment notice must cover specific prejudicial variations; unexplained final additions without notice breach section 144B and natural justice.
April 16, 2026   Case Laws Income Tax
Penalty under section 270A was premature where the quantum addition was remanded for fresh adjudication.
April 16, 2026   Case Laws Income Tax
Reassessment after search upheld, but additions on sale of investments deleted for lack of corroborated evidence and cross-examination.
April 16, 2026   Case Laws Income Tax
Mandatory DVO reference under stamp valuation rules defeated capital gains addition and barred post-assessment remand.
April 16, 2026   Case Laws Income Tax
Revenue expenditure and DTAA fixed base test: franchise fees upheld, while TDS issue was remanded for verification.
April 16, 2026   Case Laws Income Tax
Foreign contribution disclosed in the wrong schedule could not be taxed where the receipt was otherwise fully reported.

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Amendment of section 249. - time limit for filing an appeal -...

Income-tax Act Section 249 Amended: Excludes Penalty Immunity Application Period from 30-Day Appeal Filing Deadline.

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Bill March 2, 2016 Act-Rules
Amendment of section 249. - time limit for filing an appeal - where the assessee makes an application under section 270AA of the Income-tax Act seeking immunity from penalty and prosecution, then, the period beginning from the date on which such application is made to the date on which the order rejecting the application is served on the assessee shall be excluded for calculation of the aforesaid thirty days period.
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Acts Income Tax
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