Limitation for tax recovery under Rule 68B of the II Schedule - Notice to partners in recovery sale of partnership-firm property - Validity of auction-sale valuation in tax recovery proceedings - Third-party funding of auction payments Limitation for tax recovery under Rule 68B of the II Schedule - Prospective application of amendment extending limitation - Limitation for enforcing recovery certificates in respect of the partnership firm's assessment years 2007-08 to 2011-12 - HELD THAT: ... ... ...

Revision u/s 263 - Consequential assessment after quashing of revision order - Pendency of appeal against quashing order Validity of an assessment made pursuant to a revision order which had been quashed by the Tribunal, notwithstanding the pendency of the Revenue's appeal against that quashing order - HELD THAT: - Once the revision order had been quashed, it ceased to exist and could not furnish a foundation for an assessment under Section 143(3) read with Section 263. The mere pendency ... ... ...

Notice u/s 143(2) issued before return in reassessment - Invalid reassessment for want of valid scrutiny notice Validity of reassessment where the notice under section 143(2) was issued before the assessee filed its return in response to notice under section 148 - HELD THAT: - A notice under section 143(2) must be issued after the return in response to the reopening notice is filed. A notice issued before such return is invalid, and the absence of a valid notice under section 143(2) renders t... ... ...

Reassessment proceedings - opportunity to respond and consideration of reply - Principles of natural justice Validity of the order initiating reassessment where the assessee's statutory time to reply was curtailed and its uploaded reply was not considered - HELD THAT: - Although the statute allowed 30 days for filing a reply, the Assessing Officer restricted the effective time available to the assessee and proceeded despite having sufficient time available. The assessee had sought further... ... ...

Revision of assessment for lack of inquiry into TDS compliance - Disallowance of production expenses for non-deduction or non-payment of TDS Revision of the assessment for failure to verify tax deduction at source compliance in respect of remuneration and hire expenses incurred in producing motion pictures - HELD THAT: - The record did not establish either the extent of tax deducted at source on the claimed expenses or deposit of the reported TDS liability. The assessee's assertion that a... ... ...

Rectification application - non-consideration of additional evidence - Additional evidence before the Tribunal - compliance with Rule 29 Whether the rejection of the miscellaneous application concerning Paper Book No. II-A and the accompanying affidavit warranted interference and fresh consideration under Rule 29? - HELD THAT: - The affidavit accompanying Paper Book No. II-A and the paper book were prima facie filed before, and available in the records of, the Tribunal. The affidavit expressl... ... ...

Condonation of inordinate delay in filing the income-tax appeal by revenue - Sufficient cause for condonation of inordinate delay - Bona fides and due diligence in pursuing appeal - HELD THAT: - Although "sufficient cause" warrants a liberal construction where negligence, inaction or want of bona fides is absent, the explanation for delay remains decisive. Even after allowing the benefit of the Supreme Court's suo motu extension of limitation, substantial delay remained unexplained. Th... ... ...

Section 10(38) exemption for long-term capital gains - computation of book profits under Section 115JB (MAT) - proviso to Section 10(38) regarding inclusion in book profits - interpretation of exclusion from total income versus inclusion for MAT HELD THAT:- There is a delay of 469 days in filing this Special Leave Petition and we do not find any plausible and bona fide explanation to condone this inordinate delay. The Special Leave Petition is, accordingly, dismissed on the ground of delay... ... ...

Writ of mandamus - Judicial restraint in disputed allegations - Exercise of writ jurisdiction - writ petition invoking Articles 14, 19(1)(a), 21, 261 and 265 of the Constitution seeking enforcement of statutory duties against alleged tax evasion based on judicially admitted unaccounted cash transactions of approximately Rs.1.80 crores, supported by an FIR, sworn testimony before the Family Court, and affidavits reflecting disproportionate declared assets HELD THAT:- We find no good ground and... ... ...

Opportunity of hearing before giving effect to appellate order - Validity of the order giving effect to the appellate order without affording the assessee the hearing expressly contemplated therein - HELD THAT: - The operative portion of the order required that the assessee be afforded a reasonable opportunity of hearing. As the Revenue fairly conceded that no hearing was granted, the order could not be sustained. The merits of the controversy were left open for consideration by the Assessing... ... ...

Deduction u/s 80IB(10) - calculating the eligible limit of 1000 sq. ft for the purpose of allowing the deduction - Calculation of "built up area" - habitable area - common areas exclusion - projections and balconies - inner measurements at the floor level HELD THAT:- We find no good ground and reason to interfere with the impugned judgment/order passed by the High Court. [2025 (7) TMI 1060 - BOMBAY HIGH COURT] The special leave petition is, accordingly, dismissed.... ... ...

Refund of accumulated ITC under the inverted tax structure - Inapplicability of rate-reduction circular to unchanged-rate supplies - Tax-period-wise computation of inverted-duty-structure refund - Verification of input tax credit refund claims Inverted-duty-structure refund irrespective of manufacturing status - Eligibility for accumulated input tax credit refund under an inverted duty structure on supplies of finished apparel - relevance of the claimant's status as manufacturer or trader... ... ...

GST liability order passed without granting a personal hearing HELD THAT:- The writ petition was decided in terms of the earlier judgment M/s Warmmax India [2026 (9) TMI 815 - UTTARAKHAND HIGH COURT] concerning the requirement of personal hearing before an adverse order under the Uttarakhand Goods and Services Tax Act, 2017.... ... ...

Alternative statutory remedy against cancellation of GST registration - Maintainability of the writ petition against cancellation of GST registration and rejection of the application for revocation in the presence of a statutory appellate remedy HELD THAT: - Since an appeal lay against both the cancellation order and the order rejecting revocation, the Court declined to adjudicate the factual dispute. As the rejection order was undated and was stated to have been served on the petitioner on 2... ... ...

Bail after filing of charge-sheet - Further custodial interrogation - Entitlement to bail in prosecution for alleged unrecorded dry-fruit transactions and issuance of tax invoices HELD THAT: - On a prima facie consideration of the material, the Court found that the charge-sheet had been filed and that no further custodial interrogation of the petitioner was required. [Paras 5, 6] The petitioner was directed to be released on bail, subject to conditions imposed by the jurisdictional court, ... ... ...

Anticipatory bail - Custodial interrogation after completion of investigation and filing of charge-sheet Entitlement to anticipatory bail where investigation was complete, charge-sheet had been filed, charges had been framed and trial was in progress - HELD THAT: - As the investigation had concluded and the matter had proceeded to trial after framing of charges, the Court found that custodial interrogation of the appellant was no longer required. [Paras 4] Anticipatory bail was granted, su... ... ...

Regular bail - parity with co-accused and period of incarceration Entitlement to regular bail in proceedings for alleged offences under the Central Goods and Services Tax Act, 2017 - HELD THAT: - The Court took into account that a co-accused had been enlarged on bail, the period of incarceration already undergone by the appellant, and the stage of trial. [Paras 4] The impugned order was set aside and regular bail was granted on such terms and conditions as the concerned Trial Court may imp... ... ...

Sufficient cause for condoning inordinate delay in a revenue income-tax appeal requires a credible explanation demonstrating bona fides and due diligence. Liberal construction of the limitation standard does not excuse negligence, inaction, departmental workload, difficulty locating records, or unexplained delay after appeal papers are finalised. The duration of delay may be relevant, but the adequacy of the explanation remains decisive. Where substantial delay persists even after exclusion of a limitation extension and the applicant provides only excuses, condonation is unavailable. Failure to establish sufficient cause results in dismissal of the condonation application and the appeal as time-barred.

Failure to verify tax deduction at source compliance on remuneration and hire expenses incurred for motion-picture production can render an assessment erroneous and prejudicial to Revenue interests. The claimed expenditure required examination of the extent of TDS deduction and deposit, while an assertion that substantial expenditure represented reimbursements required supporting records and evidence. In the absence of such verification, revisional intervention and a fresh assessment were warranted. The TDS-related expense issue was to be reconsidered after giving the assessee an opportunity of hearing.

Completion of investigation, filing of the charge-sheet, framing of charges and commencement of trial remove the need for custodial interrogation, supporting grant of anticipatory bail. Bail may be granted subject to conditions set by the Investigating Officer, continued cooperation with the investigation and furnishing bail bonds before the jurisdictional court. On these grounds, the refusal of anticipatory bail was set aside and anticipatory bail was granted.