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    August 8, 2026   Case LawsIncome Tax
    Jurisdictional notice requirement invalidates scrutiny assessments when the assessing officer completing assessment issued no statutory notice.
    August 8, 2026   Case LawsIncome Tax
    Reasonable cause for emergency cash loans protected genuine acceptance and repayment transactions from statutory penalties.
    August 8, 2026   Case LawsCustoms
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    August 8, 2026   Case LawsCustoms
    Credible material of corruption is required for an independent investigation; clearance delays and valuation disputes alone are insufficient.
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    Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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    August 8, 2026   Case LawsIBC
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    August 8, 2026   Case LawsMoney Laundering
    Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
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    August 7, 2026   NotificationsCustoms
    Anti-dumping duty on Phthalic Anhydride imports from China and Korea continues following sunset review to prevent continued dumping.
    August 7, 2026   CircularsDGFT
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    August 7, 2026   CircularsCustoms
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    August 7, 2026   Case LawsGST
    Interest on self-assessed tax must be determined before garnishee recovery where Electronic Cash Ledger adjustment representations remain undecided.
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    August 8, 2026   Case Laws Income Tax
    Jurisdictional notice requirement invalidates scrutiny assessments when the assessing officer completing assessment issued no statutory notice.
    August 8, 2026   Case Laws Income Tax
    Reasonable cause for emergency cash loans protected genuine acceptance and repayment transactions from statutory penalties.
    August 8, 2026   Case Laws Customs
    Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automatic abatement.
    August 8, 2026   Case Laws Customs
    Credible material of corruption is required for an independent investigation; clearance delays and valuation disputes alone are insufficient.
    August 8, 2026   Case Laws Customs
    Baggage import jurisdiction remains outside Tribunal appeals, directing confiscation and penalty disputes to the statutory revisional remedy.
    August 8, 2026   Case Laws Customs
    Glow Plug Control Units classified as engine starting equipment; extended demand and penalty fail without suppression or evasion intent.
    August 8, 2026   Case Laws Customs
    IGST import refund limitation commenced only after a prescribed mechanism existed, making United Nations agency claims timely.
    August 8, 2026   Case Laws Customs
    Customs supervision charges cannot shift to cost recovery without an actual exclusive officer posting beyond regular staffing.
    August 8, 2026   Case Laws Customs
    Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for customs classification.
    August 8, 2026   Case Laws Companies Law
    Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued.
    August 8, 2026   Case Laws Companies Law
    Foreign judgment presumption supports asset disclosure, while appellate review preserves reasonably exercised interlocutory discretion and maintains restraint directions.
    August 8, 2026   Case Laws IBC
    Reasoned fraud classification requires disclosed application of mind, while adequate prior opportunity satisfies natural justice requirements.
    August 8, 2026   Case Laws IBC
    Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distribution.
    August 8, 2026   Case Laws Money Laundering
    Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides remain unresolved.
    August 8, 2026   Case Laws Service Tax
    Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly recorded.
    August 8, 2026   Case Laws Service Tax
    Original works valuation applies to showroom fit-outs, while forfeited purchase advances and fire-loss reimbursements are not taxable services.
    August 7, 2026   Notifications Customs
    Anti-dumping duty on Phthalic Anhydride imports from China and Korea continues following sunset review to prevent continued dumping.
    August 7, 2026   Circulars DGFT
    Tariff rate quota applications under the India-UK trade agreement receive an extended online submission deadline for 2026.
    August 7, 2026   Circulars Customs
    Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validity period.
    August 7, 2026   Case Laws GST
    Interest on self-assessed tax must be determined before garnishee recovery where Electronic Cash Ledger adjustment representations remain undecided.

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      Income Tax

      Levy of penalty - Assessment and penalty proceedings are...

      Assessing Officer Drops Penalty; Principal Commissioner's Directive to Reconsider Penalty u/s 271(1)(c) Overruled.

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      Income TaxDecember 8, 2022Case LawsAT
      Levy of penalty - Assessment and penalty proceedings are distinct and separate. To our mind, when the Ld. AO has dropped the penalty proceedings after due consideration of facts and circumstances of the case, the direction of the Ld. Pr. CIT to consider levying penalty under section 271(1)(c) afresh was not in order. - AT
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