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Judiciary

Single Order for Reassessment and ITAT Directions not sustainable: ITAT Mumbai

June 9, 2026 147 Views 0 comment Print

ITAT remanded the case as NFAC passed an ex parte order despite notice issues and held that a combined reassessment and ITAT effect order was invalid.

ITAT Deletes Interest Disallowance as AO Failed to Prove Diversion of Borrowed Funds

June 9, 2026 159 Views 0 comment Print

ITAT Delhi held that interest expenditure cannot be disallowed without establishing a nexus between borrowed funds and non-business use. The absence of supporting evidence led to deletion of the addition.

No Pre-Deposit Needed to File Income Tax Appeal Under Section 246A: Madras HC

June 9, 2026 207 Views 0 comment Print

The Madras High Court held that filing an appeal before the Commissioner of Income-tax (Appeals) under Section 246A does not require any mandatory pre-deposit. The Court upheld the direction to pursue the statutory remedy and protected the appellant on limitation.

ITAT Deletes Section 234E Fee as No Machinery Provision Existed Before 1 June 2015

June 9, 2026 147 Views 0 comment Print

ITAT Chennai held that late filing fees under Section 234E could not be levied through TDS processing for periods prior to 01.06.2015, as the enabling provision under Section 200A was introduced only prospectively.

SC Leave Fare Concession Ruling: ITAT Holds Bank Liable for TDS Default

June 9, 2026 162 Views 0 comment Print

The ITAT held that, following the Supreme Court’s ruling denying LFC exemption for foreign travel, a bank could be treated as an assessee in default where no court order restrained TDS deduction.

SC Upholds HC Ruling as Subsequent SC Judgment Cannot Justify ITAT Rectification

June 9, 2026 174 Views 0 comment Print

The Supreme Court declined to interfere with the Bombay High Court’s view that a later judicial pronouncement cannot constitute a “mistake apparent from the record” under Section 254(2).

Gauhati HC Quashes GST Cancellation Due to Wrong Form & Denial of 30-Day Response Period

June 9, 2026 141 Views 0 comment Print

The Court held that alleged non-compliance relating to bank account details under Rule 10A must be addressed through Form GST REG-31 after suspension of registration. Use of Form GST REG-17 was found legally unsustainable.

Denial of Cross-Examination Does Not Invalidate GST Fraud Assessment When ITC Can Be Proven Through Documents

June 9, 2026 216 Views 0 comment Print

The Madras High Court held that refusal to permit cross-examination does not automatically vitiate GST proceedings involving alleged fraudulent ITC claims. Taxpayers can establish entitlement to ITC through independent documentary evidence.

CESTAT Quashes Service Tax Demand as Reimbursable Expenses Were Not Taxable Before 2015 Amendment

June 9, 2026 120 Views 0 comment Print

CESTAT Chennai held that reimbursable expenses recovered on an actual basis could not be included in taxable value for periods prior to 14 May 2015. The ruling relied on the Supreme Court’s decision on the scope of Section 67 of the Finance Act, 1994.

Delhi HC Upholds Prior Arrest Notice in GST Cases Since It Is Not Blanket Anticipatory Bail

June 9, 2026 252 Views 0 comment Print

The Delhi High Court held that directing GST authorities to provide seven days’ prior notice before coercive action does not amount to blanket anticipatory bail. The ruling clarified that such protection merely preserves the individual’s right to seek legal remedies while allowing investigations to continue unhindered.

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