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Bombay HC Quashed Reassessment for Being Covered by Prior HC Ruling

January 20, 2026 405 Views 0 comment Print

The court set aside reassessment orders and notices as the issue was already covered by an earlier judgment. Consequential proceedings were also nullified, with other rights kept open.

Delhi HC Slams Arbitrary Income Tax Reopening, ₹1 Lakh Cost per Case

January 20, 2026 4533 Views 0 comment Print

The court held that reopening an assessment on the same facts amounts to an impermissible change of opinion. Arbitrary second reassessment notices were quashed with ₹1 lakh costs imposed to deter harassment.

Cheque Tampering Not a Defence: Material Alteration Still Attracts Section 138; J&K&L HC

January 20, 2026 1434 Views 0 comment Print

While alteration of the cheque amount is a material alteration under law, the court ruled that consent and responsibility for alteration are factual questions. The complaint was not quashed at the pre-trial stage.

Share Valuation Can’t Be Based on Unrelated Transaction Prices: Delhi HC

January 20, 2026 282 Views 0 comment Print

The Court upheld deletion of a major addition, holding that valuation under Section 56 must follow the prescribed rles and not unrelated transaction prices.

Advocate’s Office Not a Commercial Establishment for Electricity Tariff: Karnataka HC

January 19, 2026 4464 Views 1 comment Print

The Court held that professional legal work does not convert a residential connection into commercial use. The excess demand raised was ordered to be refunded.

Delhi HC Refuses to Recall Bail in GST Evasion Case, Finds No Perversity in Bail Order

January 19, 2026 423 Views 0 comment Print

Delhi High Court held that recalling bail order in GST evasion on account of clandestine manufacture and sale of banned gutka denied since there is no perversity in the order. Further, there is nothing to show that he is a flight Risk or there is any likelihood of his influencing the witnesses or tampering the evidence.

Writ jurisdiction under Article 226 not exercised in absence of any perversity: Delhi HC

January 19, 2026 531 Views 0 comment Print

Delhi High Court held that writ jurisdiction under Article 226 of the Constitution of India is not exercisable in absence of any perversity in the order passed by Insolvency and Bankruptcy Board of India. Accordingly, writ petition is dismissed.

Survey Statement Alone Insufficient to Justify Tax Additions: Chhattisgarh HC

January 19, 2026 744 Views 0 comment Print

The court held that additions for excess stock and cash cannot be sustained when based solely on a survey statement under Section 133A, reaffirming that such statements lack conclusive evidentiary value.

Reassessment Quashed Due to Invalid Section 151 Sanction: Bombay HC

January 19, 2026 795 Views 0 comment Print

The Court held that sanction for reopening was taken under the wrong statutory provision. As a result, the reassessment notice and all consequential orders were set aside.

Calcutta HC Quashed Wilful Defaulter Tag for Non-Executive Director Due to RBI Clause Breach

January 19, 2026 675 Views 0 comment Print

The court held that failure to apply Clause 3(d) of the RBI Master Circular invalidated the wilful defaulter declaration. Non-Executive Directors cannot be tagged without strict proof of knowledge, consent, or connivance.

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