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    September 28, 2026   Case Laws Income Tax
    Reopening beyond the statutory time limit fails when recorded reasons lack tangible material and disclosures were complete.
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    Rectification jurisdiction bars evidence reappraisal where alleged on-money additions were previously decided after considering relevant material.
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    Cash-payment disallowance requires proof of daily payments to one person; additional evidence prompted fresh adjudication.
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    Rectification of apparent mistakes excludes merits review but permits correction of an omitted TDS-credit claim after verification.
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    September 28, 2026   Case Laws Customs
    Interest on refunded customs duty runs from deposit where duty was never payable, compensating retention until refund realisation.
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    Interest on delayed customs-duty refunds accrues three months after the refund application, notwithstanding intervening appellate litigation.
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    Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
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    September 28, 2026   Case Laws VAT / Sales Tax
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    September 26, 2026   Case Laws Income Tax
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    Service tax liability quantified through a pre-cut-off bank lien notice qualified the declarant for Sabka Vishwas Scheme relief.
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September 28, 2026   Case Laws Income Tax
Reopening beyond the statutory time limit fails when recorded reasons lack tangible material and disclosures were complete.
September 28, 2026   Case Laws Income Tax
Rectification jurisdiction bars evidence reappraisal where alleged on-money additions were previously decided after considering relevant material.
September 28, 2026   Case Laws Income Tax
Cash-payment disallowance requires proof of daily payments to one person; additional evidence prompted fresh adjudication.
September 28, 2026   Case Laws Income Tax
Rectification of apparent mistakes excludes merits review but permits correction of an omitted TDS-credit claim after verification.
September 28, 2026   Case Laws Customs
Duty-free input clarification invalidates seizure and show-cause action over captive capital-goods manufacture within an Export Oriented Unit.
September 28, 2026   Case Laws Customs
Tariff rate quota benefits support customs-duty refunds for qualifying crude soybean oil imports after improper refusal.
September 28, 2026   Case Laws Customs
SAFTA preferential duty treatment upheld for Bangladesh-origin garments where origin certificates and IPR allegations lacked evidentiary support.
September 28, 2026   Case Laws Customs
Interest on refunded customs duty runs from deposit where duty was never payable, compensating retention until refund realisation.
September 28, 2026   Case Laws Customs
Interest on delayed customs-duty refunds accrues three months after the refund application, notwithstanding intervening appellate litigation.
September 28, 2026   Case Laws Customs
Capital-goods status for thermic fluids determines customs-duty exemption when fluids directly support polyester manufacturing operations.
September 28, 2026   Case Laws Companies Law
First-motion amalgamation scrutiny limits premature review, restoring a listed-company scheme for shareholder and creditor meetings.
September 28, 2026   Case Laws IBC
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclusive evidence.
September 28, 2026   Case Laws IBC
Employees' ESI contributions as trust funds remain outside liquidation estates and cannot be distributed as ordinary creditor dues.
September 28, 2026   Case Laws IBC
Liquidator Recovery of Estate Property Prevails Over Rent-Control Procedures When Occupants Claim Unregistered Long-Term Leases
September 28, 2026   Case Laws FEMA
Mandatory FEMA adjudication procedure protects against invalid orders; unconsidered ECB/FCCB eligibility circulars require fresh determination.
September 28, 2026   Case Laws Money Laundering
ECIR status preserves PMLA inquiry and statutory property adjudication despite a non-final acquittal in the scheduled offence.
September 28, 2026   Case Laws Money Laundering
Equivalent-value attachment under PMLA may reach pre-offence Indian property where proceeds remain abroad, subject to exceptional-possession limits.
September 28, 2026   Case Laws VAT / Sales Tax
Common-parlance classification places chewing gum under residuary goods rather than sweets, with consequential interest and penalty implications.
September 26, 2026   Case Laws Income Tax
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additions.
September 26, 2026   Case Laws Service Tax
Service tax liability quantified through a pre-cut-off bank lien notice qualified the declarant for Sabka Vishwas Scheme relief.

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Home › Highlights › Income Tax › 2023 › March, 2023 › This
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Income Tax

Reopening of assessment u/s 147 - the notice must stipulate that...

Notice for Reopening Assessment Must State Assessee's Failure to Disclose Facts u/s 147.

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Income Tax March 14, 2023 Case Laws HC
Reopening of assessment u/s 147 - the notice must stipulate that there was a failure on the part of the assessee to disclose fully and truly material facts necessary for its assessment and discovery of such new material, details of which are required to set out in the notice could be the only material to form the basis for assuming jurisdiction u/s 147 - HC
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