Modified return following business reorganisation - scope of section 170A(2)(a) - Transfer-pricing proceedings - validity dependent on pending scrutiny assessment - Writ jurisdiction-challenge to assumption of statutory authority Modified return following business reorganisation-scope of section 170A(2)(a) - Validity of fresh scrutiny of a modified return furnished after business reorganisation where the original assessment stood completed and no assessment proceedings were pending - HELD THA... ... ...

Computation of claim of deduction u/s 10B - depreciation on @60% on computer accessories Computation of claim of deduction u/s 10B - payment of Senior Management Salary, which has been allocated by the Assessing Officer in the ratio of turnover of EOU and non-EOU units as against Appellant's allocation of 5% of total expense - ITAT held no merit in the action of the Assessing Officer in reducing the claim of deduction u/s 10B - HELD THAT:- This Court does not find any question of law which a... ... ...

Limitation for assessment u/ss 153A and 153C - limitation computed from the assessment year in which the satisfaction note was recorded HELD THAT: - Since the satisfaction note was recorded in AY 2022-23, the applicable ten-year period, reckoned backwards from that year, extended only up to AY 2013-14. The assessment for AY 2010-11 was therefore beyond limitation so also in light of Ojjus Medicare Pvt. Ltd. [2024 (4) TMI 268 - DELHI HIGH COURT].. [Paras 6, 7] The assessment order was held ... ... ...

Revisional jurisdiction u/s 263 - erroneous and prejudicial assessment orderRevision of reassessment based on information already examined by AO - Distinction between lack of inquiry and inadequate inquiry Validity of revision of the reassessment order concerning alleged accommodation-entry transactions, where the Assessing Officer had examined the same Insight Portal information - HELD THAT: - Revisional jurisdiction requires the assessment order to be both erroneous and prejudicial to the i... ... ...

Non-application of mind in revision proceedings - Reasoned order on rectification application Non-application of mind in revision proceedings - Revision of the income-tax intimation - failure to consider expenditure disclosed in the return - HELD THAT: - The computation was confined to the receipts and the claimed exemption, while the expenditure disclosed in the return was entirely overlooked. The revision authority likewise ignored this material aspect, although it went to the root of the c... ... ...

Reassessment based on unverified audit objection - Commercial expediency of interest on borrowed funds invested in subsidiary Reassessment based on unverified audit objection - Non-application of mind - Validity of reassessment initiation founded on an alleged deduction of health and education cess which the assessee had not claimed - HELD THAT: - The assessee had categorically asserted that no deduction of health and education cess had been claimed. The Assessing Officer issued the notice wi... ... ...

Unexplained cash credit - sale proceeds of unlisted equity shares - Substantial question of law - interference with findings of fact Unexplained cash credit - sale proceeds of unlisted equity shares - Test of human probabilities - Addition as unexplained cash credit in respect of sale proceeds received on sale of unlisted equity shares - HELD THAT: - The nature and source of a credit must be tested on the entirety of the evidence. While surrounding circumstances and the test of human probabil... ... ...

Unexplained money addition based on uncorroborated material - High Court interference with Tribunal's factual findings Sustainability of the unexplained-money addition for alleged cash loans and interest based on seized and impounded material and the assessee's retracted survey statement - HELD THAT: - Though the technical rules of the Evidence Act do not govern income-tax proceedings, the taxing authorities remain guided by its general evidentiary principles and natural justice and c... ... ...

Assessment order passed u/s 147 r.w.s. 144B - AO jurisdiction to proceed further and make assessment since notice u/s 143(2) - HELD THAT:- We are not inclined to interfere with the impugned order passed by the High Court [2025 (5) TMI 833 - CALCUTTA HIGH COURT] Accordingly, Special Leave Petition is dismissed.... ... ...

Validity of proceedings u/s 153A based upon an approval u/s 153D which was vitiated by total non-application of mind - HELD THAT:- We are not inclined to interfere with the impugned order passed by the High Court [2025 (11) TMI 1911 - BOMBAY HIGH COURT] Accordingly, the Special Leave Petition stands dismissed.... ... ...

Jurisdiction of issuing notice u/s 143 (2) - omission on the part of the DCIT in not issuing notice u/s 143 (2) to the assessee - Whether the assessee can challenge the authority of the ITO, who had issued the notice u/s 143 (2) and the authority of the DCIT for issuing the assessment order u/s 143 (3) in view of the limitations prescribed u/ss 292B and 292BB of the I.T. Act? - HELD THAT:- Since a remand to the Income Tax Appellate Tribunal, Gauhati [ITAT] has been ordered, we are not inclined t... ... ...

Assessment proceedings as barred by limitation in view of Section 153(3) r/w Section 153(4) - Limitation for fresh assessment after remand - Deemed acceptance of return on failure to complete assessment within limitation HELD THAT: - We are not inclined to interfere with the impugned judgment and order of the High Court [2026 (4) TMI 273 - BOMBAY HIGH COURT] hence, the special leave petition stands dismissed. Pending application(s), if any, shall stand disposed of.... ... ...

Pre-deposit for appeal against recovery of erroneous refund - Final acknowledgement as date of filing of appeal Compliance with the mandatory pre-deposit requirement where the deposit was made after provisional acknowledgement of the appeal but before issuance of final acknowledgement - HELD THAT: - Under the Explanation to Rule 110(4) of the CGST Rules, an appeal is filed in law only upon issuance of the final acknowledgement. Since the appellant made the required pre-deposit within the time... ... ...

Additional evidence in appeal - Additional grounds of appeal - Documents relied upon in show cause notice Admission of documents and amendment of grounds in the departmental appeal based on material already relied upon in the show cause notice - HELD THAT: - The documents proposed to be placed on record were not new evidence, having already been relied upon in the show cause notice. The proposed additional ground did not introduce a new case but only pointed to the corroborative effect of mat... ... ...

Statutory limitation for condonation of delay in GST appeals - Effect of departmental implementation of appellate orders Statutory limitation for condonation of delay in GST appeals - Jurisdiction of statutory appellate authority - Jurisdiction of the First Appellate Authority to condone delay in GST appeals filed beyond the statutory outer limit - HELD THAT: - The power of a statutory appellate authority is confined to the limitation prescribed by the enactment. Directions issued by a High C... ... ...

Statutory limitation on condonation of delay in GST appeals - Maintainability of departmental appeal after restoration of cancelled registration Statutory limitation on condonation of delay in GST appeals - Limits of statutory appellate jurisdiction - Condonation by the First Appellate Authority of appeals against cancellation of GST registration filed beyond the outer limit prescribed under Section 107(4) of the Act - HELD THAT: - A constitutional court exercising extraordinary jurisdiction ... ... ...

Penalty u/s 129 for return transit of duty-paid imported goods without e-way bill - Mens rea in transit-documentation defaults Detention penalty for return transit of duty-paid imported electronic goods to the bonded warehouse without a fresh e-way bill after an aborted delivery - HELD THAT: - The return movement was supported by import and customs-clearance documents, and physical verification disclosed no discrepancy in the goods or quantity. The Court held that the return to the bonded war... ... ...

Retrospective operation of judicial declarations - Refund of IGST paid on ocean freight under an unconstitutional reverse-charge levy - Utilisation of input tax credit and unjust enrichment - Commissioner-authorised grounds of departmental appeal Commissioner-authorised grounds of departmental appeal - Utilisation of IGST credit and unjust enrichment - Maintainability of the Department's objection to refund of ocean-freight IGST on the ground that the corresponding IGST credit had been ut... ... ...

Rejection of GST appeal for non-appearance without merits adjudication - Input tax credit mismatch between GSTR-3B and GSTR-2A/GSTR-2B - CA/CMA certificate for verification of input tax credit in pending proceedings Sufficient cause for non-appearance in GST appeal - Reasoned adjudication of input tax credit dispute - Validity of rejection of the GST appeal for non-appearance without examination of the disputed input tax credit claim - HELD THAT: - The Tribunal held that, in the circumstances... ... ...

GST on assignment of leasehold rights in industrial plots - Binding precedent of jurisdictional High Court - Leviability of GST on assignment, for consideration, of leasehold rights in plots allotted by GIDC to third-party assignees HELD THAT: - The jurisdictional High Court Aerocom Cushions Private Limited [2026 (1) TMI 701 - BOMBAY HIGH COURT] had held that assignment and transfer of leasehold rights in such land constitutes transfer of benefits arising from immovable property and is not su... ... ...