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Judiciary

PCIT Cannot Invoke Revision on Matter Pending Before CIT(A): ITAT Delhi

July 24, 2025 717 Views 0 comment Print

ITAT Delhi rules PCIT’s Section 263 invocation on interest disallowance invalid when loan addition is pending before CIT(A), citing judicial precedent.

Delay Due to COVID Considered Sufficient Cause: ITAT Condones 820 & 873 Days’ Delay in Filing Appeals

July 24, 2025 1083 Views 0 comment Print

ITAT Agra condones significant appeal delays for Oxford Shiksha Samit, citing Supreme Court directives on COVID-19 period and the principle of natural justice.

Income Tax Appeal Before Wrong Forum; HC Allows Correction & Stays Recovery for a Month

July 24, 2025 441 Views 0 comment Print

The Kerala High Court has stayed recovery proceedings for one month, allowing petitioners to shift their income tax appeals to the Tribunal under Section 253(1)(d).

Recomputation of Losses and Depreciation Valid Under Section 263: HC Dismisses Appeal

July 24, 2025 306 Views 0 comment Print

The Madras High Court upheld the CIT’s power under Section 263 to direct recomputation of Tamil Nadu Cements’ set-off for business loss, depreciation, and investment allowance due to faulty method.

GST Refund Rejection Due to Section 16(4) Invalid Post Retrospective Section 16(5) Insertion

July 24, 2025 1113 Views 0 comment Print

Calcutta High Court recently remanded a case involving DYS Impex Private Limited, ruling that GST Input Tax Credit (ITC) denial without considering the retrospective application of Section 16(5) of the WBGST/CGST Act, 2017, was unjustified. This decision impacts ITC claims for financial years 2017-18 to 2020-21.

Reassessment Proceedings Stayed by HP HC Citing Pending SC Judgment

July 24, 2025 762 Views 0 comment Print

Himachal Pradesh High Court halts income tax reassessment proceedings under Sections 148 and 151, awaiting a Supreme Court decision on a similar matter.

Section 80P Deduction Not Available for Section 68 Unexplained Cash Credits

July 24, 2025 885 Views 0 comment Print

 ITAT Cochin dismisses co-operative bank’s appeal, affirming tax on unexplained cash credits under Section 68, stating they don’t automatically qualify for Section 80P deduction.

Delay in GST Appeal Filing Attributed to Auditor’s Mistake: HC Condones 32-Day Delay

July 24, 2025 672 Views 0 comment Print

Madras High Court condones a 32-day delay in filing a GST appeal, citing misplaced documents by the auditor as a genuine reason, and directs the Appellate Authority to hear the case on merits.

HC Grants Bail in GST Fraud Case Involving 38 Fake Firms & ₹8.36 Crore Bogus ITC

July 24, 2025 1467 Views 0 comment Print

Punjab & Haryana High Court grants bail to Sarthak Jain, accused in a Rs 8.36 crore fake ITC case, noting five months’ incarceration and completed investigation.

Calcutta HC Dismisses Service Tax Appeal on Low Tax Effect

July 24, 2025 300 Views 0 comment Print

Calcutta High Court dismisses revenue’s appeal in a service tax case due to the demand falling below the monetary limit set by the Central Board

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