-
Gujarat High Court Quashes Section 148 Notice: AO’s Attempt to Bifurcate Assessee’s Disclosed Bad Debt as Escaped Income Held Erroneous
Guruvayur Infratech Private Limited Vs ACIT
(2026) TaxCorp(LJ) 37479 (HC-GUJARAT)
-
Bombay High Court Sets Aside Reassessment Notice under Section 148 for AY 2014-15: Absence of Tangible Material and No Failure in Disclosure by Assessee
Shantilal Gulabchand Muttha Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37478 (HC-BOMBAY) · Section 148
-
Mumbai ITAT Declares Assessment Void: Absence of Valid Section 143(2) Notice by Proper AO Renders Proceedings Illegal
Vinod Ramnath Rao Vs CIT(A)
(2026) TaxCorp(LJ) 37477 (ITAT-MUMBAI)
-
Calcutta High Court Nullifies TDS Prosecution: Compounding Settlement and Prolonged Delay Render Further Criminal Action an Abuse of Process
Jyotsana Investments Company Limited Vs R.K.De
(2026) TaxCorp(LJ) 37476 (HC-CALCUTTA)
-
Delhi ITAT Denies India-Singapore DTAA Benefit to Singapore Shell Company; Capital Gains on Share Transfer Taxable in India Due to Lack of Economic Substance
Hareon Solar Singapore Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 37475 (ITAT-DELHI)
-
Hyderabad ITAT Upholds Dismissal of Appeal: Statutory Market’s 297-Day Delay Deemed Inexcusable Despite Prior Notice and Participation
Agricultural Market Committee Vs Income Tax Officer
(2026) TaxCorp(LJ) 37474 (ITAT-HYDERABAD)
-
Delhi ITAT Rules Contractual Penalty for Delayed Supply is Business Expenditure, Not Disallowable Under Section 37(1)
AXA Parenterals Limited Vs Assessment Unit, Civic Centre
(2026) TaxCorp(LJ) 37473 (ITAT-DELHI)
-
Delhi ITAT Affirms Business Income Classification for IT Park Lease and Maintenance Receipts, Citing Essential Operational Services Provided
Advant IT Park Private Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37472 (ITAT-DELHI)
-
Delhi ITAT Quashes AO’s Post-DTVSV Rectification: Form-5 Issuance Bars Further Assessment Initiatives Under Section 154
ICRA Ltd Vs DCIT
(2026) TaxCorp(LJ) 37471 (ITAT-DELHI) · Section 154
-
Delhi ITAT Rules That Section 56(2)(viib) Cannot Apply to Rural Agricultural Land Not Classified as Capital Asset under Section 2(14); Addition Deleted Based on Tehsildar’s Certificate and Census Data
Vikas Agarwal Vs ITO
(2026) TaxCorp(LJ) 37470 (ITAT-DELHI) · Section 56(2)(vii)(b)
-
Gujarat High Court Quashes Reassessment Notice for AY 2015-16: Notice Issued Beyond Statutory Limitation Period Post-Search Proceedings
Jayantibhai Karamshibhai Maniya Vs Income Tax Officer
(2026) TaxCorp(LJ) 37469 (HC-GUJARAT)
-
Mumbai ITAT Quashes Penalty u/s 271(1)(c) for Lack of Proper Satisfaction and Jurisdiction—Full Income Disclosure by Assessee Noted
Alka Ashok Jagtap Vs Income Tax Office
(2026) TaxCorp(LJ) 37468 (ITAT-MUMBAI) · Section 271(1)(c)
-
Mumbai ITAT Rules in Favour of Employee: ESPP Shares and Dividend Reinvestment Not ‘Undisclosed Foreign Assets’ under Black Money Act
Ketan Ramesh Dhamanaskar Vs Addl.CIT
(2026) TaxCorp(LJ) 37467 (ITAT-MUMBAI)
-
Delhi ITAT Declares Block Assessment Order Void Ab Initio Due to Limitation Lapse in Search and Seizure Proceedings
Vivek Chanana L/H of Late Shri O.P. Chanana Vs ACIT
(2026) TaxCorp(LJ) 37466 (ITAT-DELHI) · Section 158BE
-
Delhi ITAT Quashes Rs 473.71 Cr. Addition: AO’s Failure to Identify Charging Section under Section 2(24)(iv) Proves Fatal; Search Warrant Drafting Flaw Deemed Non-Prejudicial
Jag Mohan Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37465 (ITAT-DELHI) · Section 2(24)(iv)
-
Delhi ITAT Upholds Rejection of Section 54B Deduction for Agricultural Land Purchased in Spouse’s Name: Judicial Precedents Cited
Adel Saini Vs Income Tax Officer
(2026) TaxCorp(LJ) 37464 (ITAT-DELHI)
-
Delhi ITAT Invalidates Section 147 Reassessment for Lack of Valid Section 143(2) Notice with DIN, Citing CBDT Circular and Statutory Mandate
Lalita Agarwal Vs The Income tax Officer
(2026) TaxCorp(LJ) 37463 (ITAT-DELHI) · Section 147
-
Bombay High Court Quashes Order Denying Vivad Se Vishwas Benefit to Wife Where Husband’s Application Was Allowed, Citing Section 5A Community Income Principle
Sharen Nitin Naik Vs The Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37462 (HC-BOMBAY)
-
Calcutta High Court Upholds Revenue’s Power to Inspect Seized Articles During Pending Section 263 Proceedings—Assessee’s Challenge Dismissed
Miraj Digvijay Shah Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37461 (HC-CALCUTTA)
-
Bombay High Court Nullifies Rs. 1,284.66 Crore ICDS Adjustment Against Rallis India Ltd for Non-compliance with Section 143(1) Provisos and Breach of Natural Justice
Rallis India Limited Vs Central Processing Centre and Ors.
(2026) TaxCorp(LJ) 37460 (HC-BOMBAY)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.