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    October 12, 2026   Case Laws Customs
    Transit import prohibitions apply to Pakistan-origin goods bound for Nepal, while conflicting origin evidence requires statutory determination.
    October 12, 2026   Case Laws Customs
    Release of detained cargo containers requires payment of de-stuffing charges and notice to the importer before administrative orders.
    October 12, 2026   Case Laws Customs
    Customs valuation evidence for used machinery requires reliable corroboration; defective procedure defeats demands, confiscation, fines, and penalties...
    October 12, 2026   Case Laws Companies Law
    Civil court jurisdiction over company-held property supports partition suits where plaint averments require trial on ownership and HUF funding.
    October 12, 2026   Case Laws IBC
    CIRP restoration discretion requires judicial reasons, fair process and comparative value assessment before rejecting a unanimous creditor decision.
    October 12, 2026   Case Laws IBC
    Statutory Tax Charges Cannot Create Secured-Creditor Status When IBC Security Interest Requires Consensual Security Arrangements
    October 12, 2026   Case Laws IBC
    Suspension of insolvency professional registration prevents continued Resolution Professional appointments and restricts interim stays that effectivel...
    October 12, 2026   Case Laws Money Laundering
    PMLA bank-account freezing permits sealed reasons, while proceeds-of-crime disputes proceed through statutory adjudication and appeal.
    October 12, 2026   Case Laws Money Laundering
    Provisional attachment for diverted Tramadol exports was sustained, with property valued at fair market value on acquisition.
    October 12, 2026   Case Laws Service Tax
    Original works exemption for railway contracts depends on actual integrated construction scope, while accessible tax data defeats suppression allegati...
    October 12, 2026   Case Laws Service Tax
    Refund claims against unmodified self-assessments fail, while post-clearance credit notes do not overcome unjust enrichment.
    October 12, 2026   Case Laws Companies Law
    Winding-up safeguards require inspection-report disclosure, a hearing and recorded reasons before a co-operative society may be liquidated.
    October 10, 2026   Case Laws GST
    Limitation for Revenue refund appeals begins when the order is issued, barring delayed departmental challenges beyond condonable time.
    October 10, 2026   Notes Income Tax
    Survey surrender characterisation determines whether mixed excess stock and business-linked cash face normal taxation or special deemed-income taxatio...
    October 10, 2026   Notes GST
    GST seizure retention limits require return of phones and debit cards when no valid extension order exists.
    October 10, 2026   Notes Customs
    Functional integration of dedicated analytical cartridges overrides residual plastics classification, placing specialised coagulation micro-cuvettes w...
    October 10, 2026   Notes GST
    Speaking appellate orders in GST appeals require findings on material grounds and reasons, preserving meaningful review and procedural fairness.
    October 10, 2026   Notes GST
    Pre-movement e-way bill compliance makes post-interception documents insufficient to cure undocumented goods transport and potential detention.
    October 10, 2026   Notifications DGFT
    Special Notified Zone rules now permit eligible foreign rough-diamond entities to import, sell, auction and re-export diamonds.
    October 10, 2026   Notifications Income Tax
    Penalty waiver applications now require prescribed payment details and an undertaking not to appeal the assessment order.
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October 12, 2026   Case Laws Customs
Transit import prohibitions apply to Pakistan-origin goods bound for Nepal, while conflicting origin evidence requires statutory determination.
October 12, 2026   Case Laws Customs
Release of detained cargo containers requires payment of de-stuffing charges and notice to the importer before administrative orders.
October 12, 2026   Case Laws Customs
Customs valuation evidence for used machinery requires reliable corroboration; defective procedure defeats demands, confiscation, fines, and penalties.
October 12, 2026   Case Laws Companies Law
Civil court jurisdiction over company-held property supports partition suits where plaint averments require trial on ownership and HUF funding.
October 12, 2026   Case Laws IBC
CIRP restoration discretion requires judicial reasons, fair process and comparative value assessment before rejecting a unanimous creditor decision.
October 12, 2026   Case Laws IBC
Statutory Tax Charges Cannot Create Secured-Creditor Status When IBC Security Interest Requires Consensual Security Arrangements
October 12, 2026   Case Laws IBC
Suspension of insolvency professional registration prevents continued Resolution Professional appointments and restricts interim stays that effectively grant final relief.
October 12, 2026   Case Laws Money Laundering
PMLA bank-account freezing permits sealed reasons, while proceeds-of-crime disputes proceed through statutory adjudication and appeal.
October 12, 2026   Case Laws Money Laundering
Provisional attachment for diverted Tramadol exports was sustained, with property valued at fair market value on acquisition.
October 12, 2026   Case Laws Service Tax
Original works exemption for railway contracts depends on actual integrated construction scope, while accessible tax data defeats suppression allegations.
October 12, 2026   Case Laws Service Tax
Refund claims against unmodified self-assessments fail, while post-clearance credit notes do not overcome unjust enrichment.
October 12, 2026   Case Laws Companies Law
Winding-up safeguards require inspection-report disclosure, a hearing and recorded reasons before a co-operative society may be liquidated.
October 10, 2026   Case Laws GST
Limitation for Revenue refund appeals begins when the order is issued, barring delayed departmental challenges beyond condonable time.
October 10, 2026   Notes Income Tax
Survey surrender characterisation determines whether mixed excess stock and business-linked cash face normal taxation or special deemed-income taxation.
October 10, 2026   Notes GST
GST seizure retention limits require return of phones and debit cards when no valid extension order exists.
October 10, 2026   Notes Customs
Functional integration of dedicated analytical cartridges overrides residual plastics classification, placing specialised coagulation micro-cuvettes with analytical apparatus.
October 10, 2026   Notes GST
Speaking appellate orders in GST appeals require findings on material grounds and reasons, preserving meaningful review and procedural fairness.
October 10, 2026   Notes GST
Pre-movement e-way bill compliance makes post-interception documents insufficient to cure undocumented goods transport and potential detention.
October 10, 2026   Notifications DGFT
Special Notified Zone rules now permit eligible foreign rough-diamond entities to import, sell, auction and re-export diamonds.
October 10, 2026   Notifications Income Tax
Penalty waiver applications now require prescribed payment details and an undertaking not to appeal the assessment order.

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

Section 153C limitation requires the six-year look-back period...

Section 153C limitation invalidates a notice where the relevant assessment year falls outside the statutory look-back period.

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Income Tax October 5, 2026 Case Laws HC
Section 153C limitation requires the six-year look-back period to be calculated from the assessment year immediately preceding the year in which the satisfaction note is recorded. Where the satisfaction note was recorded in AY 2023-24, the period extended only to AY 2017-18; AY 2016-17 lay outside it. The notice for AY 2016-17 was therefore time-barred and quashed, and the writ petition succeeded.
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