The High Court of Punjab & Haryana: Section 147A Struck Down, JAO Notices Invalid - Declared Unconstitutional, Section 148 Notices Issued by Jurisdictional AOs Without Automated Allocation Quashed, 10-09-2026

ITAT Mumbai: Uncorroborated Third-Party Statement and WhatsApp Chats Cannot Sustain Rs. 81.40 Lakh Addition under Section 69, 04-09-2026

ITAT, Ahmedabad: Additions under Section 69A deleted where Revenue failed to establish assessee's ownership of Business Correspondent transactions., 02-09-2026

ITAT, Jaipur: Restores 12AB Registration and 80G Approval Applications to CIT(E) for Fresh Consideration After Assessee Furnishes Missing Documents, 31-08-2026

ITAT Amritsar: Restricts Profit Estimation to 12%, Deletes Unexplained Additions and Holds Protective Assessment Unsustainable, 31-08-2026

ITAT, Ahmedabad: Section 263 Revision Not Sustainable Where AO Took Plausible View on Bogus Purchases; Section 69C/115BBE Cannot Be Substituted for Section 37 Merely on PCIT’s Different View, 25-08-2026

ITAT, Pune: Condones 119-Day Delay and Restores Ex-Parte CIT(A) Order for Fresh Adjudication, Holding That Opportunity of Hearing Must Be Granted to Substantiate Land Sale Exemption and Unexplained Cash Deposit Claims, 24-08-2026

ITAT, Rajkot: Section 68 – Bogus Sales – Addition of Rs.15.44 crore – Assessment order set aside and matter remanded to AO; section 263 revisionary order also set aside as assessment order itself had been quashed, 24-08-2026

ITAT Delhi: Belated Return Filing Cannot Deny Section 115BAC Benefit Where Form 10-IE Was Filed Within Time; Procedural Compliance is Directory and Delay in Filing Return is Condonable, Entitling Assessee to Taxation Under New Tax Regime, 24-08-2026

ITAT, Surat: Notice under Section 148 Issued to Deceased Assessee Held Invalid; Reassessment Quashed, 21-08-2026

GSTAT Kolkata: Refund under Inverted Duty Structure Cannot Be Denied Merely Because Input and Output Have Overlapping HSN Classification, 10-09-2026

The High Court of Delhi: Blocked ITC under Rule 86A cannot be treated as payment of mandatory pre-deposit, 03-09-2026

The High Court of Calcutta: Show Cause Notice Uploaded Only Under ‘Additional Notice and Orders’ Tab — Proceedings Quashed for Violation of Natural Justice, 03-09-2026

GSTAT Kolkata: Refund of accumulated ITC allowed where higher-taxed packing materials constitute inputs, notwithstanding that the principal input and output are both tea taxable at 5%., 03-09-2026

The Supreme Court: Sets Aside Customs Penalty After Finding AI-Hallucinated Case Laws in Order, 02-09-2026

The Supreme Court of India: Waives Onerous Bail Security Condition; Family Assets Accepted as Security for Alleged Tax Liability, 01-09-2026

GSTAT Delhi: CISCE Affiliation and Annual Registration Charges Taxable; Section 74 Extended Period Demand Set Aside for the Earlier Period, 31-08-2026

The High Court of Orissa: Liberty Granted to Approach GSTAT Despite Expiry of Appeal Period, Considering Pendency of Writ Petition, 28-08-2026

The High Court of Bombay: GST demand has been completely set aside by the Appellate Authority, and the refund of the 10% pre-deposit relating to that portion cannot be withheld merely because the taxpayer wishes to pursue a further appeal against the remaining confirmed demand., 28-08-2026.

GSTAT Lucknow: ITC Mismatch Demand Between IGST, CGST and SGST Heads Unsustainable Without Verification of Aggregate Eligible Credit; Demand to be Dropped if IGST Credit Remained Unclaimed, 27-08-2026