-
ITAT Sets Aside Reassessment Under Section 148 Issued After Three Years Due to Invalid Approval by PCIT for AY 2018-19
The Kanumolu Pacs Ltd Vs ITO
(2026) TaxCorp(LJ) 38360 (ITAT-VISAKHAPATNAM) · Sections 148, 151
-
Ahmedabad ITAT Denies Condonation of 2376-Day Delay: Sufficient Cause Not Proven Despite Power of Attorney, COVID, and Overseas Residence Claims
Shailesh Narshibhai Patel Vs Income Tax Officer
(2026) TaxCorp(LJ) 38372 (ITAT-AHMEDABAD)
-
Delhi ITAT Orders Fresh Inquiry into Allowability of Rs. 2.72 Crore Expenditure: Focus on Nature of Expenses Post-Branch Cessation
A.T. Kearney Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38373 (ITAT-DELHI)
-
Bombay High Court Invalidates Reassessment Against Non-Resident for Failure to Issue Draft Assessment Order Under Section 144C
Sanket Vinayak Nagvekar Vs Income Tax Officer
(2026) TaxCorp(LJ) 38437 (HC-BOMBAY) · Section 144C
-
Bombay High Court Reaffirms: Mere Higher Profit Margin Insufficient to Invoke Section 80-IA(10); Revenue’s Appeal Dismissed on Absence of Evidence for Arranged Profits
Persistent Systems Pvt Ltd Vs The Pr.Commissioner of Income-Tax
(2026) TaxCorp(LJ) 38438 (HC-BOMBAY) · Section 10A
-
Mumbai ITAT Orders Fresh Scrutiny of Year-End Provisions Under Section 37(1) for Maersk India; Pure Reimbursement to Shipping Association Exempted from TDS Disallowance
Maersk India Private Limited Vs JCIT
(2026) TaxCorp(LJ) 38439 (ITAT-MUMBAI)
-
Mumbai ITAT Quashes Section 68 Addition on Share Capital: Assessee’s Documentary Proof and Investor Credentials Prevail Over Investigation Wing Report
Divine Infracreation and Trading Private Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38440 (ITAT-MUMBAI) · Section 68
-
Vishakhapatnam ITAT Invalidates Section 153C Proceedings for AY 2015-16: Six-Year Limitation Period to be Counted From Receipt of Documents by AO, Not Date of Search
Nallagonda Venkata Lalitananda Vinay Kumar Vs The DCIT
(2026) TaxCorp(LJ) 38441 (ITAT-VISAKHAPATNAM) · Section 153C
-
Cochin ITAT Nullifies Time-Barred Reassessment Notice: Section 148A Compliance Cannot Revive Expired Limitation for AY 2015-16
Binu Joy Kondody Vs ITO
(2026) TaxCorp(LJ) 38442 (ITAT-COCHIN)
-
Delhi ITAT Annuls Assessment on Mechanical 153D Approval, Citing Absence of Independent Application of Mind and Ambiguity in Approval Process
Focus Industrial Resources Limited Vs DCIT
(2026) TaxCorp(LJ) 38443 (ITAT-DELHI) · Sections 153C, 292BC
-
Delhi High Court Clarifies Pre-Deposit Requirement: SCN Issuance Date, Not Order-in-Original, Determines Applicability of Amended Section 107(6) CGST Act for Penalty-Only Appeals
Gaurav Jain & Anr. vs Joint Commissioner (Appeals-II) CGST Delhi Zone & anr.
(2026) TaxCorp(IDT) 14622 (HC-DELHI) · In sum, the Delhi High Court has categorically ruled that for the purpose of determining the applicability of the substituted proviso to Section 107(6) (effective October 1, 2025), the relevant date is the commencement of adjudicatory proceedings, i.e., the issuance of the SCN. The more onerous pre-deposit requirement for penalty-only appeals under the amended law does not apply where the SCN predates the amendment, even if the Order-in-Original is passed after October 1, 2025. The right to appeal and its conditions vest upon initiation of proceedings, and cannot be altered retrospectively unless expressly or by necessary implication provided by the legislature.
-
Patna High Court Sets Aside GST Registration Cancellation Imposed Without Due Process; Orders Rs. 15,000 Costs on Authorities for Non-application of Mind
Munna Chaudhary vs UOI & ors
(2026) TaxCorp(IDT) 14621 (HC-PATNA)
-
GSTAT Bars GST Authorities from Initiating Section 74 Proceedings for Undisputed Pre-GST CENVAT/VAT Credit Transition: TataCliQ.com Case
Tata Unistore Limited vs Commissioner CGST & Ex. Navi Mumbai Commissionerate
(2026) TaxCorp(IDT) 14620 (GSTAT-New Delhi (Principal Bench))
-
Bombay High Court Holds GST Reimbursement Denial Unjust for Pre-GST Contracts Despite "All Taxes Included" Clause
Indu Construction Vs Nagpur Improvement Trust & Ors
(2026) TaxCorp(IDT) 14619 (HC-BOMBAY)
-
Bombay High Court Directs Restoration of GST Appeal After Assessee Cures Pre-Deposit Shortfall Within Condonable Period
Green Woods vs. Union of India & Anr.
(2026) TaxCorp(IDT) 14618 (HC-BOMBAY)
-
Madras High Court Quashes ITC Denial on Reverse Charge, Citing Flawed Approach to GSTR-2A Excess and Invoice Timeliness under Section 31(3)(f); Orders Reassessment
Tvl. Indian Railway Finance Corporation Limited v. Assistant Commissioner (ST) (FAC)
(2026) TaxCorp(IDT) 14617 (HC-MADRAS)
-
Delhi High Court Directs Assessee to Statutory Appeal Against Ex-Parte GST Penalty Order; Declines Writ Due to Disputed Service of Notice and Existence of Alternative Remedy
SKG Metal Trading Through Its Partner Vs Commissioner, Central Goods and Services Tax
(2026) TaxCorp(IDT) 14616 (HC-DELHI) · Section 74
-
Delhi High Court Directs Assessee to Exhaust GST Appellate Remedy, Holds Appellate Authority Empowered to Address Cross-examination and Payment Considerations in ₹64 Crore ITC Dispute
DK Enterprises Through Proprietor, Deepak Mittal Vs Union of India & Anr.
(2026) TaxCorp(IDT) 14615 (HC-DELHI)
-
Delhi ITAT Invalidates Assessment Order for Improper JCIT Approval in Post-Survey Proceedings under Section 133A
Chemical Agencies Vs Office Of The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38436 (ITAT-DELHI)
-
ITAT Mumbai Quashes PCIT’s Revision Under Section 263: Returns Filed in Response to Section 148 Notice Deemed as Section 139 Returns for Section 80AC Compliance
Unnat Nagar CHS Ltd Vs PCIT
(2026) TaxCorp(LJ) 38435 (ITAT-MUMBAI) · Sections 80AC, 139(1), 148
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.