ITAT, Mumbai: Penalty under Section 271AAC(1) deleted where assessment order specifically initiated penalty under Section 270A, 18-09-2026

ITAT, Indore: Section 69A/147 – Unexplained Cash: Addition of Rs. 37,01,999/- Based Merely on Increase in Closing Cash Balance Deleted, as Increase in Cash Balance Alone Cannot Establish Unexplained Income, 17-09-2026

The Supreme Court: Settlement Commission Order Attains Finality; AO Cannot Reopen Settled Issues Under Section 148, 16-09-2026

ITAT Jaipur: Addition under Section 69A deleted as assessee satisfactorily explained cash deposits through banking trail, 15-09-2026

ITAT, Mumbai: Stamp Duty Value to Be Taken as on Allotment/Agreement Date Where Advance Consideration Was Paid Through Banking Channels - Deletes Rs. 1.42 Crore Addition, Holds Stamp Duty Value on Property Allotment Date Relevant Under Section 56(2)(x), 15-09-2026

ITAT, Ahmedabad: Addition on Cash Deposits Restricted to Unexplained Peak Credit After Allowing Opening Cash Balance and Agricultural Receipts; Section 115BBE Applicable to AY 2017-18, 14-09-2026

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

The High Court of Delhi: GST Search of Advocate’s Office Upheld; Advocate-Client Privilege Not an Absolute Bar to Investigation into Advocate’s Own Conduct, 18-09-2026

GSTAT Bengaluru: GSTR-3B and GSTR-2A Mismatch Alone Cannot Justify Section 74 Penalty; 100% Penalty Set Aside in Favour of Assessee

GSTAT Lucknow: DRC-01 Cannot Substitute Statutory Show Cause Notice (SCN); ITC Demand Based Merely on GSTR-2A/3B Mismatch Unsustainable - SCN and cannot replace the statutory SCN required under Section 73(1) of the UPGST Act., 14-09-2026

The High Court of Bombay: Clubbing of Multiple Financial Years in a Single GST Show Cause Notice Held Impermissible, 11-09-2026

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