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    October 22, 2026   Case Laws GST
    Statutory cap on general GST penalties requires quashing excess penalties despite return filing and late-fee payment.
    October 22, 2026   Case Laws GST
    Show cause notice limits GST demand grounds, requiring quashing where the final order relies on a different basis.
    October 22, 2026   Case Laws GST
    Condonation of delay restored a GST appeal for merits review, subject to timely payment of costs.
    October 22, 2026   Case Laws Customs
    Prospective Baryte export restrictions preserve licensing control while requiring timely decisions on restricted-export authorisation applications.
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    Title to liquidation assets depends on reliable company records; family consent terms without proof cannot establish ownership.
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    October 22, 2026   Notifications DGFT
    Raw sugar tariff quota imports remain duty-free through the extended deadline, with all existing import conditions unchanged.
    October 22, 2026   Notifications Income Tax
    Government securities exemption claims now require Form 173A disclosures for interest and capital gains under Schedule IV.
    October 22, 2026   Notifications Income Tax
    Interest on Maharajah INR Bonds receives tax-deduction exemption for resident and foreign institutional holders, subject to reporting requirements.
    October 22, 2026   Circulars DGFT
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    October 22, 2026   Circulars DGFT
    Raw sugar tariff rate quota holders receive extended deadline to surrender unutilised import allocations under existing conditions.
    October 22, 2026   Circulars DGFT
    Enhanced trade due diligence is advised for transactions involving a Bangladeshi firm following an unresolved quality-control complaint.
    October 22, 2026   Circulars Customs
    Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are m...
    October 22, 2026   Circulars Customs
    Custodian approval now covers export liquid cargo at designated liquid berths until vessel loading, subject to customs cargo-handling conditions.
    October 22, 2026   Circulars Customs
    Customs approval for liquid cargo exports extends designated jetty operations while existing boarding station and customs area limits remain unchanged...
    October 22, 2026   Circulars Customs
    Mandatory compliance document verification now conditions out-of-charge clearance for imported cosmetics, drugs, and medical devices through PGA-facil...
    October 22, 2026   Case Laws GST
    Double taxation of turnover requires holistic verification across separately registered units and permits limited rectification of overlapping assessm...
    October 22, 2026   Case Laws Money Laundering
    Proceeds-of-crime nexus requires a demonstrable link to scheduled-offence criminal activity, preventing attachment of independent lawful receipts.
    October 22, 2026   Case Laws GST
    Duplicate GST adjudication on GSTR reconciliation and excess input tax credit was quashed where identical proposals were previously determined.
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October 22, 2026   Case Laws GST
Statutory cap on general GST penalties requires quashing excess penalties despite return filing and late-fee payment.
October 22, 2026   Case Laws GST
Show cause notice limits GST demand grounds, requiring quashing where the final order relies on a different basis.
October 22, 2026   Case Laws GST
Condonation of delay restored a GST appeal for merits review, subject to timely payment of costs.
October 22, 2026   Case Laws Customs
Prospective Baryte export restrictions preserve licensing control while requiring timely decisions on restricted-export authorisation applications.
October 22, 2026   Case Laws Companies Law
Title to liquidation assets depends on reliable company records; family consent terms without proof cannot establish ownership.
October 22, 2026   Notifications SEZ
SEZ de-notification rescinds the IT services zone notification while preserving prior acts and omissions under the SEZ framework.
October 22, 2026   Notifications SEZ
SEZ land de-notification releases designated parcels for domestic tariff area industrial development while reducing the notified zone's extent.
October 22, 2026   Notifications DGFT
Raw sugar tariff quota imports remain duty-free through the extended deadline, with all existing import conditions unchanged.
October 22, 2026   Notifications Income Tax
Government securities exemption claims now require Form 173A disclosures for interest and capital gains under Schedule IV.
October 22, 2026   Notifications Income Tax
Interest on Maharajah INR Bonds receives tax-deduction exemption for resident and foreign institutional holders, subject to reporting requirements.
October 22, 2026   Circulars DGFT
PSIC exemption for safe-country metallic scrap imports now covers eligible ICD clearances subject to entry-port verification.
October 22, 2026   Circulars DGFT
Raw sugar tariff rate quota holders receive extended deadline to surrender unutilised import allocations under existing conditions.
October 22, 2026   Circulars DGFT
Enhanced trade due diligence is advised for transactions involving a Bangladeshi firm following an unresolved quality-control complaint.
October 22, 2026   Circulars Customs
Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are met.
October 22, 2026   Circulars Customs
Custodian approval now covers export liquid cargo at designated liquid berths until vessel loading, subject to customs cargo-handling conditions.
October 22, 2026   Circulars Customs
Customs approval for liquid cargo exports extends designated jetty operations while existing boarding station and customs area limits remain unchanged.
October 22, 2026   Circulars Customs
Mandatory compliance document verification now conditions out-of-charge clearance for imported cosmetics, drugs, and medical devices through PGA-facilitated Bills of Entry.
October 22, 2026   Case Laws GST
Double taxation of turnover requires holistic verification across separately registered units and permits limited rectification of overlapping assessments.
October 22, 2026   Case Laws Money Laundering
Proceeds-of-crime nexus requires a demonstrable link to scheduled-offence criminal activity, preventing attachment of independent lawful receipts.
October 22, 2026   Case Laws GST
Duplicate GST adjudication on GSTR reconciliation and excess input tax credit was quashed where identical proposals were previously determined.

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Home › Highlights › Income Tax › 2026 › August, 2026 › This
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Income Tax

Faceless assessment procedure requires necessary enquiry,...

Faceless assessment safeguards require prior inquiry, reasoned consideration and meaningful personal hearings before adverse reassessment.

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Income Tax August 31, 2026 Case Laws HC
Faceless assessment procedure requires necessary enquiry, verification and collection of relevant information before issuing a show cause notice, with reasoned consideration of explanations and reconciliations. Blanket notices and additions that disregard disclosed Category III AIF redemption proceeds or explained unlisted-share sale proceeds, including reliance on unrequested purchaser-source details, demonstrate arbitrariness and non-application of mind. Effective personal hearing is also required: a same-day hearing notice and an unresolved video-conference failure deny natural justice. These defects vitiated the assessment, consequential demand and penalty notices, requiring fresh proceedings, a hearing on at least five working days' notice before any adverse order, and a speaking, reasoned order.
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Acts Income Tax
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