The ITAT Mumbai dismissed the Revenue’s appeal, holding that penalty cannot be imposed where the assessee’s claim is based on a genuine interpretation of Section 44 and Rule 5 and involves a debatable issue.
The Tribunal directed estimation of income at 8% under Section 44AD after disallowing expenses due to lack of evidence in Friends Transport Carrier vs ITO.
In a case concerning Uzbekistan Airways, the Delhi High Court granted time to file an appeal against a GST demand of ₹35.39 lakh. The Court held that the appeal, once filed within time, must be heard on merits.
The Punjab and Haryana High Court granted bail to an accused in a ₹19 crore fake ITC case after six months of custody, holding further detention unwarranted.
The Punjab and Haryana High Court dismissed a plea challenging Sections 69 and 132 of the HGST Act, citing the Supreme Court’s decision in Radhika Agarwal upholding the validity of GST arrest provisions.
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.
