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    October 26, 2026   Case Laws GST
    Appellate-order refund limitation may use delayed portal upload date, preserving timely claims and triggering interest for non-payment.
    October 26, 2026   Case Laws GST
    Overlapping input tax credit demands require consideration of the statutory bar before adjudication and may require fresh proceedings.
    October 26, 2026   Case Laws GST
    Assignment of GIDC leasehold rights falls outside GST supply, defeating blocked-credit recovery and fraud-based allegations.
    October 26, 2026   Case Laws GST
    Personal hearing rights in GST adjudication survive an inadvertent form selection and require fresh determination.
    October 26, 2026   Case Laws Benami Property
    Order VII Rule 11 scrutiny remains confined to plaint averments, preserving will-based property claims for trial.
    October 26, 2026   Case Laws GST
    GST audit commencement follows the later statutory event, preserving timely audit reports where record availability remains disputed.
    October 26, 2026   Case Laws GST
    Intra-court appellate restraint preserves statutory GST remedies unless the Single Judge's referral order is demonstrably erroneous or perverse.
    October 26, 2026   Case Laws GST
    Composite GST notices across tax periods breach separate limitation requirements, permitting fresh period-compliant proceedings where lawfully availab...
    October 26, 2026   Case Laws GST
    Project-specific ITC benefit calculations may use credit-to-purchase-value data, with GST on excess realisation included in anti-profiteering amounts.
    October 26, 2026   Case Laws Income Tax
    Condonation of delayed accumulation declaration filing protects charitable-income claims disclosed in the original return and audit report.
    October 26, 2026   Case Laws Income Tax
    Tax sought to be evaded is nil where disclosed additional income is accepted without further addition.
    October 26, 2026   Case Laws Income Tax
    Reassessment scrutiny requires examination of taxpayer evidence before notices issue; unreasoned turnover allegations require reconsideration.
    October 26, 2026   Case Laws Income Tax
    Sufficient cause for delayed tax appeals requires a credible explanation; consequential reassessment and auditor changes are insufficient.
    October 26, 2026   Case Laws Income Tax
    Voluntary early retirement ex gratia payments outside service-rule obligations are not taxable as profits in lieu of salary
    October 26, 2026   Case Laws Income Tax
    Show-cause notice requirements in faceless reassessment invalidate undisclosed prejudicial disallowances for violating mandatory procedure and natural...
    October 26, 2026   Case Laws Income Tax
    Reasonable Cause for Delayed Tax Audit Reporting Prevents Penalty Where Illness Remains Unrebutted and Delay Is Sufficiently Explained
    October 26, 2026   Case Laws Income Tax
    Specific statutory charges in penalty notices protect response rights and can invalidate under-reporting and search penalties.
    October 26, 2026   Case Laws Income Tax
    Standard software receipts treated as business income, not royalty, and remain untaxable without an Indian permanent establishment.
    October 26, 2026   Case Laws Income Tax
    Arm's-length pricing curbs guarantee and loan adjustments, while withholding rules govern deductions for cross-border payments.
    October 26, 2026   Case Laws Income Tax
    Rectification limits bar consequential assessment changes where advance-tax interest liability remains legally debatable or merged in appeal.
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October 26, 2026   Case Laws GST
Appellate-order refund limitation may use delayed portal upload date, preserving timely claims and triggering interest for non-payment.
October 26, 2026   Case Laws GST
Overlapping input tax credit demands require consideration of the statutory bar before adjudication and may require fresh proceedings.
October 26, 2026   Case Laws GST
Assignment of GIDC leasehold rights falls outside GST supply, defeating blocked-credit recovery and fraud-based allegations.
October 26, 2026   Case Laws GST
Personal hearing rights in GST adjudication survive an inadvertent form selection and require fresh determination.
October 26, 2026   Case Laws Benami Property
Order VII Rule 11 scrutiny remains confined to plaint averments, preserving will-based property claims for trial.
October 26, 2026   Case Laws GST
GST audit commencement follows the later statutory event, preserving timely audit reports where record availability remains disputed.
October 26, 2026   Case Laws GST
Intra-court appellate restraint preserves statutory GST remedies unless the Single Judge's referral order is demonstrably erroneous or perverse.
October 26, 2026   Case Laws GST
Composite GST notices across tax periods breach separate limitation requirements, permitting fresh period-compliant proceedings where lawfully available.
October 26, 2026   Case Laws GST
Project-specific ITC benefit calculations may use credit-to-purchase-value data, with GST on excess realisation included in anti-profiteering amounts.
October 26, 2026   Case Laws Income Tax
Condonation of delayed accumulation declaration filing protects charitable-income claims disclosed in the original return and audit report.
October 26, 2026   Case Laws Income Tax
Tax sought to be evaded is nil where disclosed additional income is accepted without further addition.
October 26, 2026   Case Laws Income Tax
Reassessment scrutiny requires examination of taxpayer evidence before notices issue; unreasoned turnover allegations require reconsideration.
October 26, 2026   Case Laws Income Tax
Sufficient cause for delayed tax appeals requires a credible explanation; consequential reassessment and auditor changes are insufficient.
October 26, 2026   Case Laws Income Tax
Voluntary early retirement ex gratia payments outside service-rule obligations are not taxable as profits in lieu of salary
October 26, 2026   Case Laws Income Tax
Show-cause notice requirements in faceless reassessment invalidate undisclosed prejudicial disallowances for violating mandatory procedure and natural justice.
October 26, 2026   Case Laws Income Tax
Reasonable Cause for Delayed Tax Audit Reporting Prevents Penalty Where Illness Remains Unrebutted and Delay Is Sufficiently Explained
October 26, 2026   Case Laws Income Tax
Specific statutory charges in penalty notices protect response rights and can invalidate under-reporting and search penalties.
October 26, 2026   Case Laws Income Tax
Standard software receipts treated as business income, not royalty, and remain untaxable without an Indian permanent establishment.
October 26, 2026   Case Laws Income Tax
Arm's-length pricing curbs guarantee and loan adjustments, while withholding rules govern deductions for cross-border payments.
October 26, 2026   Case Laws Income Tax
Rectification limits bar consequential assessment changes where advance-tax interest liability remains legally debatable or merged in appeal.

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Home › Highlights › Income Tax › 2024 › January, 2024 › This
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Income Tax

Validity of reopening of assessment - approval of specified...

Notices for reopening tax assessments quashed due to lack of required authority approval; further steps allowed if legal.

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Income Tax January 17, 2024 Case Laws HC
Validity of reopening of assessment - approval of specified authority u/s 151 - Notices quashed on the ground that there is no approval of the specified authority, as indicated in Section 151(ii) of the Act. The direction is issued with the caveat that the revenue will have liberty to take steps, if deemed necessary, albeit as per law. - HC
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