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    March 16, 2026   Case Laws IBC
    Exclusion of COVID period for limitation: balance limitation as on 15 March 2020 is available from 1 March 2022, saving time barred applications.
    March 16, 2026   Case Laws Central Excise
    Deeming provision under Rule 17(2) limited where installation and transport evidence displace deemed operation, reducing duty liability accordingly.
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    Reopening of assessment: completed assessments cannot be reopened by issuing fresh reassessment notices under the substituted procedure.
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    Imputed income under Section 56(2)(x)(b) not attracted where sale deed is cancelled and consideration repaid, addition deleted.
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    March 16, 2026   Case Laws Income Tax
    Validity of reassessment based on third party GST information upheld; CGST valuation accepted and conservative job work charge sustained.
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March 16, 2026   Case Laws IBC
Exclusion of COVID period for limitation: balance limitation as on 15 March 2020 is available from 1 March 2022, saving time barred applications.
March 16, 2026   Case Laws Central Excise
Deeming provision under Rule 17(2) limited where installation and transport evidence displace deemed operation, reducing duty liability accordingly.
March 16, 2026   Case Laws GST
Show Cause Notice formalities and electronic authentication are mandatory; failure to afford statutory hearing invalidates recovery action.
March 16, 2026   Case Laws GST
Show cause notice requirement: absence of a formal SCN and denial of hearing led to the impugned order being set aside.
March 16, 2026   Case Laws GST
Show Cause Notice formalities: summaries cannot initiate proceedings and unauthenticated documents invalidate orders; hearing required.
March 16, 2026   Case Laws GST
Statutory Appeal Forum Functionality: where the tribunal is functional, petitioners must meet appeal conditions and file the statutory remedy.
March 16, 2026   Case Laws GST
Restoration of GST registration: furnish pending returns and pay dues to enable authorities to drop cancellation and restore registration.
March 16, 2026   Case Laws GST
Benefit of GST subsumation must be passed to consumers; profiteering found and directed to consumer welfare funds.
March 16, 2026   Case Laws Income Tax
TDS liability and appellate remedy under the Income Tax Act: pursue statutory appeal; writ relief is limited.
March 16, 2026   Case Laws Income Tax
Reopening of assessment: completed assessments cannot be reopened by issuing fresh reassessment notices under the substituted procedure.
March 16, 2026   Case Laws Income Tax
Timeliness of DVO report: belated valuation reports under section 142A(6) cannot extend limitation under section 153, blocking revision.
March 16, 2026   Case Laws Income Tax
Imputed income under Section 56(2)(x)(b) not attracted where sale deed is cancelled and consideration repaid, addition deleted.
March 16, 2026   Case Laws Income Tax
Bona fide legal claim based on prevailing precedents avoided penalty when fully disclosed and voluntarily withdrawn.
March 16, 2026   Case Laws Income Tax
Devolution and holding period: include prior owner's holding to treat asset as long-term; 54EC allowed, 54 remanded.
March 16, 2026   Case Laws Income Tax
Application of Income: investments in FDRs not treated as charitable application; reassessment valid for non-disclosure.
March 16, 2026   Case Laws Income Tax
Capital gains characterisation permitted and long term equity gain exemption allowed; UEPR reversal remitted for Rule 6E verification.
March 16, 2026   Case Laws Income Tax
Characterisation of CAM charges: treated as contractual payments for TDS, not rent, leading to deletion of the addition.
March 16, 2026   Case Laws Income Tax
Validity of reassessment based on third party GST information upheld; CGST valuation accepted and conservative job work charge sustained.
March 16, 2026   Case Laws Income Tax
Incriminating material requirement: absence of seized evidence defeats 153A additions; net interest taxed as business income.
March 16, 2026   Case Laws Income Tax
Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be heard.

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Income Tax

A reassessment notice issued beyond three years from the end of...

Invalid reassessment sanction beyond three years vitiates notice and assessment where approval is taken from the wrong authority.

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Income Tax May 2, 2026 Case Laws AT
A reassessment notice issued beyond three years from the end of the relevant assessment year required prior approval from the higher authority specified under section 151(ii), not the Principal Commissioner. As the sanction was obtained from an incompetent authority, the approval was invalid and contrary to law. The Tribunal treated this defect as fatal and quashed both the reassessment notice and the consequential assessment order.
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Acts Income Tax
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