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    April 11, 2026   Circulars GST
    Lenient GSTAT appeal scrutiny eases initial filing defects and clarifies certification rules for digital and scanned documents.
    April 11, 2026   Case Laws GST
    Natural justice bars GST registration cancellation without considering the taxpayer's reply before adverse action.
    April 11, 2026   Case Laws GST
    Natural justice requires consideration of objections before an adverse order under Section 129(3); ignored objections vitiate the decision.
    April 11, 2026   Case Laws Customs
    Provisional release conditions: bank guarantee requirement rejected where classification rested on ambiguous testing and visual inspection.
    April 11, 2026   Case Laws GST
    Adjudication passed despite interim restraint can be withdrawn, with the show cause notice remitted for fresh hearing.
    April 11, 2026   Case Laws GST
    GST appeal limitation and electronic order upload: High Court quashes rejection and remits matter for merits consideration.
    April 11, 2026   Case Laws Income Tax
    Revised return can replace the original return and permit a change from SLM to WDV depreciation when omissions are bona fide.
    April 11, 2026   Case Laws Income Tax
    TDS on discounted lottery ticket sales is not commission where the transaction is principal-to-principal and no payment is credited.
    April 11, 2026   Case Laws Income Tax
    Reassessment cannot rest on unverified third-party material without a direct nexus to the assessee; reopening quashed.
    April 11, 2026   Case Laws Income Tax
    Natural justice in faceless assessment: truncated video-conference notice and denial of reasonable hearing led to remand.
    April 11, 2026   Case Laws Income Tax
    Penalty for concealed capital gains upheld where exemption claim lacked bona fide basis and return showed inaccurate particulars.
    April 11, 2026   Case Laws Income Tax
    Co-operative credit society deduction on bank deposit interest upheld where funds were business funds and income remained attributable to member credi...
    April 11, 2026   Case Laws Income Tax
    Valuation Officer reference cannot be used for reopening assessment when books are not rejected and no defects are found.
    April 11, 2026   Case Laws Income Tax
    Working capital adjustment claims need authenticated supporting documents; fresh consideration ordered after proper compliance and hearing.
    April 11, 2026   Case Laws Income Tax
    Penny stock capital gains treated as accommodation entries where human probabilities showed an unexplained income conversion scheme.
    April 11, 2026   Case Laws Income Tax
    TDS credit belongs only to the person taxed on the related income; wrong PAN deduction cannot be claimed by a commission agent.
    April 11, 2026   Case Laws Income Tax
    Clerical loss mismatch and encroachment compensation accepted as cost of improvement in capital gains computation.
    April 11, 2026   Case Laws Income Tax
    Telescoping of undisclosed on-money receipts against demonetisation cash deposits allowed partly, with normal tax rates and section 68 relief.
    April 11, 2026   Case Laws Income Tax
    Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must trac...
    April 11, 2026   Case Laws Income Tax
    Speaking order on reopening objections is mandatory; reassessment annulled when the objections were not disposed of first.
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April 11, 2026   Circulars GST
Lenient GSTAT appeal scrutiny eases initial filing defects and clarifies certification rules for digital and scanned documents.
April 11, 2026   Case Laws GST
Natural justice bars GST registration cancellation without considering the taxpayer's reply before adverse action.
April 11, 2026   Case Laws GST
Natural justice requires consideration of objections before an adverse order under Section 129(3); ignored objections vitiate the decision.
April 11, 2026   Case Laws Customs
Provisional release conditions: bank guarantee requirement rejected where classification rested on ambiguous testing and visual inspection.
April 11, 2026   Case Laws GST
Adjudication passed despite interim restraint can be withdrawn, with the show cause notice remitted for fresh hearing.
April 11, 2026   Case Laws GST
GST appeal limitation and electronic order upload: High Court quashes rejection and remits matter for merits consideration.
April 11, 2026   Case Laws Income Tax
Revised return can replace the original return and permit a change from SLM to WDV depreciation when omissions are bona fide.
April 11, 2026   Case Laws Income Tax
TDS on discounted lottery ticket sales is not commission where the transaction is principal-to-principal and no payment is credited.
April 11, 2026   Case Laws Income Tax
Reassessment cannot rest on unverified third-party material without a direct nexus to the assessee; reopening quashed.
April 11, 2026   Case Laws Income Tax
Natural justice in faceless assessment: truncated video-conference notice and denial of reasonable hearing led to remand.
April 11, 2026   Case Laws Income Tax
Penalty for concealed capital gains upheld where exemption claim lacked bona fide basis and return showed inaccurate particulars.
April 11, 2026   Case Laws Income Tax
Co-operative credit society deduction on bank deposit interest upheld where funds were business funds and income remained attributable to member credit activities.
April 11, 2026   Case Laws Income Tax
Valuation Officer reference cannot be used for reopening assessment when books are not rejected and no defects are found.
April 11, 2026   Case Laws Income Tax
Working capital adjustment claims need authenticated supporting documents; fresh consideration ordered after proper compliance and hearing.
April 11, 2026   Case Laws Income Tax
Penny stock capital gains treated as accommodation entries where human probabilities showed an unexplained income conversion scheme.
April 11, 2026   Case Laws Income Tax
TDS credit belongs only to the person taxed on the related income; wrong PAN deduction cannot be claimed by a commission agent.
April 11, 2026   Case Laws Income Tax
Clerical loss mismatch and encroachment compensation accepted as cost of improvement in capital gains computation.
April 11, 2026   Case Laws Income Tax
Telescoping of undisclosed on-money receipts against demonetisation cash deposits allowed partly, with normal tax rates and section 68 relief.
April 11, 2026   Case Laws Income Tax
Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must track LIBOR.
April 11, 2026   Case Laws Income Tax
Speaking order on reopening objections is mandatory; reassessment annulled when the objections were not disposed of first.

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Income Tax

Penalty u/s 271(1)(a) - limitation to pass penalty order -...

Limitation Period for Penalty Orders u/s 271(1)(a) Must Be Fixed and Certain per Income Tax Act.

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Income Tax November 9, 2019 Case Laws AT
Penalty u/s 271(1)(a) - limitation to pass penalty order - Limitation, it goes without saying, has to be fixed and certain. Section 275(1A) speaks of giving effect to the orders passed by the appellate forums. It does not impose any condition whether to levy or not to levy the penalty.
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Acts Income Tax
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