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    September 11, 2026   Notifications Income Tax
    Income-tax payer information sharing authorised to identify eligible beneficiaries under Andhra Pradesh welfare schemes.
    September 11, 2026   Circulars GST - States
    Jurisdiction mapping transition requires existing officers to retain pre-assigned GST functions until Boweb Portal roles are updated.
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    September 11, 2026   Case Laws GST
    Personal hearing in GST adjudication remains mandatory; orders issued without it may be quashed and reconsidered after hearing.
    September 11, 2026   Case Laws GST
    Rectification timelines are directory, preserving authority's power to decide timely applications on merits after three months.
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September 11, 2026   Notifications Income Tax
Income-tax payer information sharing authorised to identify eligible beneficiaries under Andhra Pradesh welfare schemes.
September 11, 2026   Circulars GST - States
Jurisdiction mapping transition requires existing officers to retain pre-assigned GST functions until Boweb Portal roles are updated.
September 11, 2026   Circulars GST - States
Territorial jurisdiction of GST proper officers aligns with corresponding VAT officer assignments, replacing the previous jurisdictional framework.
September 11, 2026   Circulars GST - States
GST jurisdiction after taxpayer migration preserves valid prior actions while transferring all subsequent proceedings to the current officer.
September 11, 2026   Circulars Customs
EPR registration certificates for plastic packaging imports remain valid for customs clearance without renewal despite stated one-year validity.
September 11, 2026   Circulars SEBI
Commodity derivatives position limits adopt revised breach penalties, broad commodity criteria, and client open-position limits based on deliverable supply.
September 11, 2026   Case Laws GST
Personal hearing in GST adjudication remains mandatory; orders issued without it may be quashed and reconsidered after hearing.
September 11, 2026   Case Laws GST
Rectification timelines are directory, preserving authority's power to decide timely applications on merits after three months.
September 11, 2026   Case Laws GST
GST portal restoration depends on a reasoned hearing and verification of bona fide registered proprietor status before GSTR-1 access.
September 11, 2026   Case Laws GST
Anticipatory bail requires extraordinary circumstances and was refused where custodial interrogation was necessary in alleged forgery investigation.
September 11, 2026   Case Laws GST
Proof of service for statutory summons is essential before alleging deliberate non-compliance or evasion during investigation.
September 11, 2026   Case Laws GST
GST on actionable claims: retrospective valuation rules govern pending online gaming, betting and casino proceedings.
September 11, 2026   Case Laws GST
Personal hearing and statutory payment window: GST adjudication cannot proceed without hearing or before the payment period expires.
September 11, 2026   Case Laws GST
Service-taxability of farm-product trading turnover requires examination before liability can be sustained on an unresponded adjudication.
September 11, 2026   Case Laws GST
Physical verification before GST registration cancellation is required where fake-enterprise allegations rest solely on an official list.
September 11, 2026   Case Laws GST
Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte proceedings.
September 11, 2026   Case Laws GST
Reasoned GST appellate orders are required before re-credit or liability recomputation, requiring fresh examination on remand.
September 11, 2026   Case Laws GST
E-way bill vehicle mismatch supports tax-evasion inference and sustains penalties where Part B lacks timely correction.
September 11, 2026   Case Laws Income Tax
Tax withholding on non-resident payments requires Indian taxability; no Section 201 default arises where income is not chargeable.
September 11, 2026   Case Laws Income Tax
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedings' foundation.

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

Revision u/s 264 - Exclusion of income declared under Income...

High Court Rules Commissioner Should Exclude Income Declared Under Income Declaration Scheme 2016 from Taxable Income.

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Income Tax September 5, 2023 Case Laws HC
Revision u/s 264 - Exclusion of income declared under Income Declaration Scheme, 2016 ("IDS") - Petitioner having paid the tax and surcharge and the penalty with interest, amount of undisclosed income cannot be included in the income of the declarant/petitioner. Therefore, in our view, Commissioner should have exercised his power u/s 264 of the Act and decide the matter on merits. - HC
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