Reassessment proceedings initiated without obtaining prior approval from the appropriate “specified authority” under Section 151(ii) such as the Principal Chief Commissioner of Income Tax or the Principal Director General were invalid.
Court held that determining jurisdiction between State and Central GST authorities requires factual examination and advised petitioner to pursue statutory appeal remedies.
ITAT Mumbai held that denial of 80G registration due to a wrong section reference was unjustified and directed the Commissioner to reconsider the application on merits.
NCLT Chandigarh approved a ₹53.65 lakh plan by Geeta Jain for Pala Decor Pvt. Ltd., affirming that CoC’s commercial wisdom prevails under IBC Sections 30–31.
The Madras High Court held that a taxpayer’s delay in withdrawing an appeal should not disqualify them from waiver of interest and penalty under Section 128A, where tax was fully paid before the cut-off date.
Punjab and Haryana High Court ruled that offences involving obstruction or assault on government employees during duty cannot be quashed on the basis of private settlements.
Court held that the order confirming fraudulent ITC and penalties is appealable under Section 107, granting petitioner time to file an appeal by December 2025.
ITAT Mumbai held that expenses on dies and moulds used in vehicle manufacturing are revenue in nature, not capital, as they involve regular replacements without creating new assets. The Tribunal upheld CIT(A)’s view, citing consistency with past rulings.
NCLT admitted a Section 7 petition after finding clear evidence of financial debt and continuing default, rejecting borrower’s defence of delayed disbursement and alleged creditor breach.
Tribunal observed that the legislative amendment allowing condonation of delay reflects intent to grant equitable relief to genuine trusts and directed reconsideration of registration under Section 12AB.
