The ITAT Lucknow held that the penalty imposed under Section 271C on NHAI was invalid as it was passed beyond the six-month limitation period and became unsustainable after deletion of the related addition.
The Calcutta High Court permitted Subrata Mondal to clear his tax liability in installments after an initial ₹10 lakh payment, directing the appeal to be heard on merits.
The Delhi High Court found that further notices issued under Section 142(1) after the expiry of the statutory time limit were unlawful and ordered closure of reassessment proceedings.
The Bombay High Court stayed orders treating PCMC as an assessee in default for not deducting TDS on issuance of TDRs, holding that Section 194LA applies only to monetary compensation.
The Central Administrative Tribunal, Cuttack, imposed a ₹20,000 cost on the CBIC Chairman for non-compliance with its earlier directions and for failing to appear despite a specific order. The Tribunal directed that a compliance report or High Court stay order be filed before 11 December 2025.
ITAT Ahmedabad remanded the case of a charitable trust whose exemption claim was rejected owing to mismatched registration details, directing a fresh decision after hearing the assessee.
The Madras High Court set aside an ex parte GST assessment order and remanded the matter for fresh adjudication, directing the petitioner to deposit 25% of the disputed tax.
A GST registration cancellation was quashed because the initial Show Cause Notice (Form GST REG-17) did not include a definite date and time for the taxpayer to appear, failing to meet the requirements of Rule 22(1).
The ITAT held that the PCIT incorrectly invoked Section 263 to substitute the AO’s plausible view, ruling that a business disallowance under Section 37(1) does not automatically become deemed income under Section 69C.
The Gujarat High Court held that a reassessment notice issued in the name of a deceased person is void and unenforceable, quashing the notice and related order.
