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    February 25, 2026   Case Laws GST
    Liability of directors: burden rests on the director to prove non-attribution of tax non-recovery; recovery quashed, remand ordered.
    February 25, 2026   Case Laws GST
    Duty to monitor GST portal: failure to challenge assessment promptly counts as laches; appeal allowed only on enhanced pre-deposit.
    February 25, 2026   Case Laws GST
    Input Tax Credit reversal: interest applies only to the cash tax component; remand ordered to decide interest and penalty.
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    February 25, 2026   Case Laws Income Tax
    Statutory time bar prevented reopening of assessment; seized jewellery ordered released as assessment is time barred.
    February 25, 2026   Case Laws Income Tax
    Reopening of Assessment cannot be justified by mere change of opinion where prior scrutiny addressed cash deposits and inventory.
    February 25, 2026   Case Laws Income Tax
    Refund of TDS on compensation for land acquisition denied where petition relied on misleading facts; order set aside and costs imposed.
    February 25, 2026   Case Laws Income Tax
    Taxpayer entitlement to refund: departmental IT failure cannot delay grant of refund and statutory interest under law.
    February 25, 2026   Case Laws Income Tax
    Eligible Assessee under Section 144C(15)(b) includes non-resident individuals, sustaining assessment and dismissal of writ petition.
    February 25, 2026   Case Laws Income Tax
    Reopening assessments requires tangible material and a live link to escapement of income; change of opinion alone is insufficient.
    February 25, 2026   Case Laws Income Tax
    Genuineness of Professional Expenses upheld; adhoc disallowance removed after supporting documentation established for taxpayer.
    February 25, 2026   Case Laws Income Tax
    Penalty under Section 270A upheld where immunity application in Form 68 under 270AA(3) was not filed or acknowledged.
    February 25, 2026   Case Laws Income Tax
    Reopening of assessment invalid where mandatory conditions for notices beyond three years are not satisfied, notice quashed.
    February 25, 2026   Case Laws Income Tax
    Uncorroborated third party evidence cannot sustain a protective addition for alleged cash on money; appeal allowed.
    February 25, 2026   Case Laws Income Tax
    Foreign Contribution classification: NRI personal savings via normal banking not treated as foreign contribution; cancellation unsupported.
    February 25, 2026   Case Laws Income Tax
    Reasonableness of salary: increased remuneration upheld where expanded duties, experience and managing-committee approval justify payment.
    February 25, 2026   Case Laws Income Tax
    Reason to believe in reopening: reliance on third party data without independent assessment vitiated formation of belief, reopening quashed.
    February 25, 2026   Case Laws Benami Property
    Benami property: provenance verification negated benami finding and provisional attachment was quashed, allowing the appeal.
    February 25, 2026   Case Laws Customs
    Service of show-cause notice must be proved; absence breaches natural justice and defeats re-determination reliance on waiver.
    February 25, 2026   Case Laws Customs
    Extended limitation requires willful misstatement or suppression with intent to evade; mere misclassification does not sustain confiscation or penalty...
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February 25, 2026   Case Laws GST
Liability of directors: burden rests on the director to prove non-attribution of tax non-recovery; recovery quashed, remand ordered.
February 25, 2026   Case Laws GST
Duty to monitor GST portal: failure to challenge assessment promptly counts as laches; appeal allowed only on enhanced pre-deposit.
February 25, 2026   Case Laws GST
Input Tax Credit reversal: interest applies only to the cash tax component; remand ordered to decide interest and penalty.
February 25, 2026   Case Laws GST
Classification as Food Preparations under HSN 2106 leads to applicable GST on specified supari and mouth-freshener products.
February 25, 2026   Case Laws Income Tax
Statutory time bar prevented reopening of assessment; seized jewellery ordered released as assessment is time barred.
February 25, 2026   Case Laws Income Tax
Reopening of Assessment cannot be justified by mere change of opinion where prior scrutiny addressed cash deposits and inventory.
February 25, 2026   Case Laws Income Tax
Refund of TDS on compensation for land acquisition denied where petition relied on misleading facts; order set aside and costs imposed.
February 25, 2026   Case Laws Income Tax
Taxpayer entitlement to refund: departmental IT failure cannot delay grant of refund and statutory interest under law.
February 25, 2026   Case Laws Income Tax
Eligible Assessee under Section 144C(15)(b) includes non-resident individuals, sustaining assessment and dismissal of writ petition.
February 25, 2026   Case Laws Income Tax
Reopening assessments requires tangible material and a live link to escapement of income; change of opinion alone is insufficient.
February 25, 2026   Case Laws Income Tax
Genuineness of Professional Expenses upheld; adhoc disallowance removed after supporting documentation established for taxpayer.
February 25, 2026   Case Laws Income Tax
Penalty under Section 270A upheld where immunity application in Form 68 under 270AA(3) was not filed or acknowledged.
February 25, 2026   Case Laws Income Tax
Reopening of assessment invalid where mandatory conditions for notices beyond three years are not satisfied, notice quashed.
February 25, 2026   Case Laws Income Tax
Uncorroborated third party evidence cannot sustain a protective addition for alleged cash on money; appeal allowed.
February 25, 2026   Case Laws Income Tax
Foreign Contribution classification: NRI personal savings via normal banking not treated as foreign contribution; cancellation unsupported.
February 25, 2026   Case Laws Income Tax
Reasonableness of salary: increased remuneration upheld where expanded duties, experience and managing-committee approval justify payment.
February 25, 2026   Case Laws Income Tax
Reason to believe in reopening: reliance on third party data without independent assessment vitiated formation of belief, reopening quashed.
February 25, 2026   Case Laws Benami Property
Benami property: provenance verification negated benami finding and provisional attachment was quashed, allowing the appeal.
February 25, 2026   Case Laws Customs
Service of show-cause notice must be proved; absence breaches natural justice and defeats re-determination reliance on waiver.
February 25, 2026   Case Laws Customs
Extended limitation requires willful misstatement or suppression with intent to evade; mere misclassification does not sustain confiscation or penalty.

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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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