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    September 21, 2026   Case Laws Income Tax
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September 21, 2026   Case Laws Income Tax
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displaced.
September 21, 2026   Case Laws Income Tax
Book-entry conversion of compulsorily convertible debentures cannot create unexplained cash credit, eliminating related share-premium and non-reporting penalties.
September 21, 2026   Case Laws Income Tax
Undisclosed Income Penalty Requires Search-Based Proof, Not Merely Surrendered Diary Advances, Preventing Automatic Sanctions in Searches
September 21, 2026   Case Laws Income Tax
Post-search reassessment jurisdiction requires a section 148 notice; scrutiny selection and later approval cannot validate an invalid assessment.
September 21, 2026   Case Laws Income Tax
Agricultural Receipts Must Be Assessed Net of Cultivation Costs When Evidence Supports Genuine Farming Operations
September 21, 2026   Case Laws Income Tax
Section 270A penalty cannot rest on a cess deduction claim withdrawn after retrospective amendment during assessment.
September 21, 2026   Case Laws Income Tax
Abatement of pending assessments after search renders a subsequent regular scrutiny assessment without jurisdiction and non-est.
September 21, 2026   Case Laws Benami Property
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without concealment.
September 21, 2026   Case Laws Customs
Trade-remedial duty recovery survives levy expiry, but valid authorisations, product proof, and limitation restrict customs demands.
September 21, 2026   Case Laws Customs
Organic surface-active agent classification depends on cumulative Chapter Note requirements, placing water-insoluble alcohol ethoxylates under miscellaneous chemical products.
September 21, 2026   Case Laws Companies Law
Prosecution sanction orders must be supplied to accused, while validity and limitation objections await trial evidence.
September 21, 2026   Case Laws IBC
Fraudulent trading permits asset contribution where hypothecated machinery is secretly replaced with lower-value equipment without creditor consent.
September 21, 2026   Case Laws Indian Laws
Post-conviction compounding cannot reopen a final cheque dishonour conviction through inherent jurisdiction after a subsequent settlement.
September 19, 2026   Notifications Income Tax
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacement application forms.
September 19, 2026   Circulars Customs
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not selected.
September 19, 2026   Circulars Customs
Sea cargo manifest compliance requires timely electronic filing, with SCMTR implementation scheduled to govern cargo clearance at Cochin Port.
September 19, 2026   Case Laws GST
Advocate-Client Privilege Limits: GST investigations may examine counsel conduct while preserving unrelated client data confidentiality
September 19, 2026   Case Laws GST
Same-subject-matter bar under GST requires identical contravention, so distinct credit allegations proceed through statutory appeals.
September 19, 2026   Case Laws GST
Statutory appellate remedy channels parallel GST proceedings and jurisdiction objections from writ review to factual appellate examination.
September 19, 2026   Case Laws GST
Alternative statutory remedy in GST adjudication generally bars writ review after an Order-in-Original, absent patent jurisdictional error.

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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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