The High Court of Bombay: Delay in Paying Self-Assessment Tax Not Willful Evasion; Quashes Prosecution under Section 276C(2), Dated - 16-10-2025

ITAT Delhi Landmark Order: Wider Implications on Income Tax Secs 148/68 – Tribunal Quashes Assessments for Non-Supply of Sanction/Material, Non-Specification of Provisions u/s 68–69D, Mechanical Approvals, Additions Below Threshold, and Reasons Without Application of Mind., Dated - 15-10-2025

The High Court Of Allahabad: Reassessment under Section 147 quashed where Section 148 notice sent by speed post without acknowledgment, as presumption of service under Section 27 GCA and Section 114(f) Evidence Act applies only to registered post., 19-09-2025

The High Court of Bombay: Penalty u/s 271(1)(c) deleted – bogus purchases addition based only on third-party info and ad hoc estimation., Dated - 16-09-2025

The High Cout of Delhi: Condonation of Delay in Filing ITR under Section 119(2)(b) – Reaffirms Liberal Interpretation of “Genuine Hardship” and Sets Aside Rejection, Remands Matter to PCIT for Fresh Consideration., Dated - 15-09-2025

The Supreme Court Landmark Judgment on Search and Seizure: Non-Compliance with Statutory Procedure and Absence of Independent Witnesses Render Actions Unsustainable, Reinforcing Strict Adherence to Legal Safeguards under Special Enactments and Cr.P.C., with Major Implications for Legal Metrology, Income Tax, and Regulatory Enforcement Practices., Dated - 12-09-2025

The High Court of Chhattisgarh: Additions based solely on Section 133A survey statements unsustainable; assessee’s appeal allowed, ITAT order reversed, and additions deleted., Dated - 09-09-2025

The ITAT Mumbai: Compensation for Surrender of Agricultural Land Exempt; Salary and Interest Deductions Allowed., Dated - 09-09-2025

The Supreme Court: Quashes Income Tax Prosecution u/s 276C, Holds Settlement Commission Immunity Conclusive, Slams Revenue for Ignoring CBDT Guidelines and Imposes Rs. 2 Lakh Costs., Dated - 28-08-2025

The ITAT Indore: Deletes Rs.30 Lakh Addition u/s 69A – Cash Deposit Traced to Agricultural Land Sale Despite Deed Showing Rs.6 Lakhs and Agreement Rs.33 Lakhs; Gain Exempt under Sections 10(37) and 54B, No Unexplained Income Found, 28-08-2025

The Supreme Court: ITC cannot be denied to bona fide purchasers when sellers fail to deposit VAT., Dated - 09-10-2025

The Supreme Court Upholds Taxpayer Protection Under GST Law, Rules That Recovery Proceedings and Bank Account Attachments Cannot Continue Once Mandatory 10% Pre-Deposit for Appeal Is Made, Reinforcing Suspension of Coercive Measures During Pendency of Appeals., Dated - 06-10-2025

The High Court of AP: Refuses to Quash Rs. 130-Crore GST Demand Against Steel Scrap Trading Company, Directs Company to File Appeal., Dated - 26-09-2025

The High Court of Bombay: Omission of CGST Rules 89(4B) and 96(10) Without Savings Clause Leads to Lapse of Pending Proceedings; Show Cause Notices Quashed and Refunds Restored., Dated - 11-09-2025

The High Court of Calcutta: 200% Penalty under Section 129 of CGST/WBGST Act Set Aside as Expiry of E-way Bill Alone Cannot Justify Levy in Absence of Tax Evasion., Dated - 09-09-2025

The High Court of Rajasthan: Quashes GST Circular Restricting ITC Refund; Declares Right Accrued up to 18.07.2022 Cannot Be Denied., Dated - 08-09-2025

The High Court of Gauhati: Allows Opportunity for Restoration of GST Registration Cancelled for Non-Filing of Returns., Dated - 05-09-2025

The High Court of Allahabad: Appellate Authority Cannot Remit Matters Back to Adjudicating Authority Under Section 107(11) of CGST Act, 2017; Impugned Order Set Aside., Dated - 04-09-2025

The High Court of Delhi: Attachment lapsed after one year under Section 83(2); directed IDBI Bank to de-freeze account while permitting show cause notice proceedings to continue., Dated - 25-08-2025

The AP High Court Sets Aside GST Best Judgment Assessment; Deems Order Withdrawn under Section 62(2) and Directs Reversal of Rs.12.92 Lakh ITC Adjustment., Dated - 20-08-2025