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Judiciary

No Section 127 Transfer, No Jurisdiction: ITAT Quashes Delhi Assessment and TP Adjustment

June 6, 2026 216 Views 0 comment Print

The Tribunal ruled that the Delhi Assessing Officer could not legally assess the taxpayer when jurisdiction continued to remain with Mumbai authorities. The decision underscores that jurisdiction cannot shift without following statutory procedures.

Delhi ITAT Applies Ojjus Medicare: Section 153C Assessment Beyond Six Years Quashed

June 6, 2026 207 Views 0 comment Print

The Tribunal held that the Revenue failed to establish escaped income of ₹50 lakh or more, a prerequisite for extending the assessment period beyond six years. The ruling reinforces strict compliance with statutory thresholds for extended reassessment.

Protective Addition Cannot Survive Once Substantive Addition Is Taxed Elsewhere: ITAT Delhi

June 6, 2026 231 Views 0 comment Print

ITAT Delhi held that protective additions cannot survive when the same income has already been assessed substantively in the hands of the real beneficiaries. The key takeaway is that the Revenue cannot tax identical income twice in different hands.

Reassessment Quashed: Co-owner’s Share Below ₹50 Lakh, Notice Held Time-Barred

June 6, 2026 153 Views 0 comment Print

The Tribunal found that the Assessing Officer ignored the statutory threshold for reopening assessments beyond three years. The ruling emphasizes that reassessment notices issued contrary to limitation provisions are void in law.

Section 62 Assessment Reconsiderable After Filing of Pending GST Returns: Madras HC

June 6, 2026 234 Views 0 comment Print

The Madras High Court held that a taxpayer assessed under Section 62 for non-filing of GST returns can still obtain reassessment by subsequently filing the pending returns. The key takeaway is that GST law provides a statutory opportunity to regularize compliance even after a best judgment assessment.

NCLAT Restores Company Petition Because Delay Was Not Solely Petitioner’s Fault

June 6, 2026 153 Views 0 comment Print

NCLAT held that dismissal for want of prosecution was unjustified where multiple adjournments were caused by the Tribunal due to paucity of time and technical issues. The ruling emphasizes that litigants should not be penalized when delays are not entirely attributable to them.

Section 73 Relief Does Not Bar Section 74 Action by CGST Authorities: Delhi HC

June 6, 2026 306 Views 0 comment Print

The Delhi High Court held that exoneration under Section 73 does not automatically bar proceedings under Section 74 because both provisions operate in distinct legal spheres. Taxpayers must challenge factual findings through statutory appeals rather than writ petitions.

APMC Cess Does Not Prove Unaccounted Turnover: ITAT Mumbai

June 6, 2026 87 Views 0 comment Print

ITAT found that the Assessing Officer incorrectly treated consignment transactions as the assessees turnover based solely on cess payments. The ruling emphasizes that commission agents should be taxed on commission income and not on consignors turnover.

Rajasthan HC Dismisses Writ as Statutory Appeal Remedy Was Available Under GST

June 5, 2026 264 Views 0 comment Print

The Court declined to entertain the writ petition challenging a GST show cause notice and adjudication order, holding that the petitioner had an effective appellate remedy under Section 107 of the CGST Act.

Rajasthan HC Quashes Penalty against ITO As Error of Judgment Is Not Misconduct

June 5, 2026 294 Views 0 comment Print

The Court held that an Assessing Officer’s quasi-judicial decision cannot attract disciplinary action merely because another view was possible. Absence of mala fides or lack of integrity defeated the misconduct charge.

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