Interest on belated refund claims u/s 244A - Validity of belated returns claiming refund Interest on belated refund claims - Validity of belated returns claiming refund - Entitlement to interest on refunds claimed through returns filed after condonation of delay - HELD THAT: - The return originally filed beyond the statutory time-limit, without a preceding application for condonation, was held not to be a valid return. Clause (ii) of paragraph 6 of the CBDT Circular was held applicable to bel... ... ...

Opportunity of hearing in ex parte reassessment - Substantial justice - Fresh adjudication of additions made in ex parte reassessments after the first appeals were dismissed in limine for delay - HELD THAT: - The Tribunal noted that the first appellate authority had dismissed the appeals for delay, while the assessments were completed ex parte. In the peculiar facts, the assessee was held entitled, in the interest of substantial justice, to one further opportunity to substantiate the impugned tr... ... ...

Jurisdictional validity of a section 201 order against a non-existent amalgamating company Validity of an order under section 201 made in the name of an amalgamating company that had ceased to exist despite prior intimation of amalgamation - HELD THAT: - After amalgamation, the erstwhile entity had ceased to exist. The assessee had notified the TDS authority of the amalgamation before commencement of the proceedings and again in its response; yet the final order was addressed to and served on... ... ...

Unexplained cash deposits - proof of agricultural income and gifts HELD THAT: - The Tribunal held that partial acceptance of the gift claim was justified, as no donor confirmations, identity proof, or material establishing the donors' relationship and financial capacity had been furnished. It further held that cash deposits could be explained only to the extent of net agricultural earnings after deduction of the declared expenses, and not by the gross agricultural receipts claimed. [Paras... ... ...

Cash loan or deposit-company funds used to purchase jewellery - Penalty for alleged acceptance of cash loan or deposit Levy of penalty for alleged acceptance of a cash loan or deposit where the company's disclosed income was used by its managing director to purchase jewellery kept in his residence and locker - HELD THAT: - The amount utilised for purchasing jewellery on behalf of the company out of its disclosed income, though the jewellery was kept in the managing director's residenc... ... ...

Sanction for reassessment - application of mind - Unexplained loan/advance - recorded transaction and lender's creditworthiness Sanction for reassessment - application of mind - Validity of approval for reopening where the approving authority recorded satisfaction on the information and material suggesting escapement of income - HELD THAT: - The approval recorded that the order under section 148A(d) had been drafted on the basis of available information and material suggesting escapement ... ... ...

Charitable trust exemption u/s 11 - partial forfeiture for breach of investment conditions - Maximum marginal rate confined to income forfeiting exemption Denial of exemption to a charitable trust upon contravention of the investment condition under section 13(1)(d) - HELD THAT: - The Court adopted the reasoning in the identical matter in M/s. KAS Foundation [2025 (12) TMI 1919 - MADRAS HIGH COURT] that the proviso to section 164(2) limits the forfeiture of exemption, and consequently taxatio... ... ...

Revision for change of opinion - cash deposits examined in assessment Validity of revision of the assessment on the issue of cash deposits where the AO had examined that issue during assessment - HELD THAT: - The Tribunal's factual finding that the Assessing Officer had considered the cash deposits in detail established that the assessment order was not erroneous and prejudicial to the interests of the Revenue on that issue. The revisional authority could not invoke revisionary jurisdicti... ... ...

'Faceless Manner' in Assessment of Income Escaping Assessment Scheme, 2022 with 'Faceless Assessment' procedure - notice issued under Section 148 by the JAO as per automated management allocation and risk strategies as per provisions of Section 151A read with Section 144B HELD THAT:- The appeal was dismissed in the light of the law laid down in Jyoti Sareen's case [2026 (9) TMI 816 - PUNJAB AND HARYANA HIGH COURT]... ... ...

Notional rental income from legally unoccupiable property - Chargeability of notional rental income from unsold flats before issuance of the occupancy certificate - HELD THAT: - Although the completion certificate had been issued, the occupancy certificate was obtained only subsequently. Until then, the property was not legally occupiable; consequently, no notional rental income could be charged under Section 23(1)(a) for that period. Case followed Sharan Hospitality (P.) Ltd. [2019 (7) TMI 306 ... ... ...

Statutory outer limit for condonation of delay in GST appeals - Infructuous departmental appeal after restoration of GST registration Statutory outer limit for condonation of delay in GST appeals - Jurisdiction of the First Appellate Authority to condone delay in appeals against cancellation of registration beyond the outer limit prescribed under the statutory appellate provision - HELD THAT: - The First Appellate Authority, being a statutory authority, could exercise only the limited power o... ... ...

Statutory limit on condonation of delay in GST appeals - Maintainability of departmental appeal after restoration of GST registration Statutory limit on condonation of delay in GST appeals - Jurisdiction of statutory appellate authority - Power of the First Appellate Authority to condone delay in appeals against cancellation of GST registration beyond the statutory outer limit - HELD THAT: - The Tribunal held that the appellate authority's power to condone delay is strictly confined by th... ... ...

Statutory appellate jurisdiction - condonation of delay beyond prescribed outer limitation - Departmental appeal - implementation of order restoring registration - effective relief Statutory appellate jurisdiction - condonation of delay beyond prescribed outer limitation - Jurisdiction of the First Appellate Authority to condone delay in appeals against cancellation of registration beyond the statutory outer limit - HELD THAT: - A statutory appellate authority is confined to the period of lim... ... ...

GST on compensation for compulsory acquisition of immovable property - Supply of goods or services Levy of GST on compensation for compulsory acquisition of land and building on the footing that the acquisition constitutes a supply of goods or services - HELD THAT: - GST is attracted on a supply of goods or services. Land and buildings attached to it are immovable property, and compulsory acquisition under the State's power of eminent domain is an expropriation, not a transaction involvin... ... ...

Electronic credit ledger blocking and statutory deemed stay under Rule 86A - Effect of appeal and pre-deposit on blocked input tax credit Effect of an appeal accompanied by statutory pre-deposit on the blocking of the electronic credit ledger in respect of input tax credit - HELD THAT: - The deemed stay consequent upon filing an appeal and making the prescribed pre-deposit stays recovery of the balance demand and precludes appropriation from either the electronic cash ledger or the blocked el... ... ...

Entitlement of regular bail - large scale evasion of Goods & Services Tax (for short, 'GST') in the State of Punjab HELD THAT:- Regular bail was granted subject to furnishing bail/surety bonds, without any expression on the merits of the case.... ... ...

Natural justice in ex parte GST adjudication - Opportunity of hearing in ex parte GST adjudication Entitlement to fresh adjudication of an ex parte GST demand where the proprietor's medical condition prevented participation in the proceedings - HELD THAT: - The medical records substantiated the petitioner's pregnancy and consequent inability to participate in the adjudication. The Court accepted this as sufficient explanation for the non-appearance and noted that the statutory appella... ... ...

Effect of omission of Rule 96(10) of the CGST Rules without a saving clause - Pending proceedings under omitted Rule 96(10) of the CGST Rules Continuation of pending refund proceedings under omitted Rule 96(10) of the CGST Rules in the absence of a saving or sunset clause - HELD THAT: - The Court applied the authoritative ruling that, upon omission of Rule 96(10), the absence of a saving or sunset clause precluded its continued operation in pending proceedings. The recommendation that the omi... ... ...

Non-service of show-cause notice - Ex parte GST adjudication - Validity of an ex parte GST demand where there was no material showing service of the show-cause notice and no opportunity of hearing was afforded to the taxpayer - HELD THAT: - The record did not disclose service of the show-cause notice through the GST portal, registered post or e-mail as required under the GST law. The taxpayer was therefore required to be afforded an opportunity to submit its defence, after which the authority ha... ... ...

Input Tax Credit reconciliation through statutory returns - Failure to consider material records - Reconsideration of the tax demand arising from alleged excess utilisation of Input Tax Credit without due consideration of GSTR 2A/2B, GSTR 3B and the annual return HELD THAT: - The available portal records and annual return disclosed prima facie evidence of Input Tax Credit. The demand therefore required reconsideration after affording the petitioner an opportunity to establish the available cr... ... ...