Income Tax Judgements

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has condoned a delay of 78 months in filing an appeal and remanded the matter to the Assessing Officer (AO) for fresh consideration after noting the assessee’s detailed explanation and the cl

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has condoned a delay of 185 days in filing an appeal and remanded the matter to the Assessing Officer (AO) for fresh consideration after taking note of the assessee company’s defunct status a

The Income Tax Appellate Tribunal (ITAT), Agra Bench, has condoned a delay of 123 days in filing an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] and restored the matter for fresh adjudication on merits.

The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has quashed a reassessment order for Assessment Year (AY) 2015-16 after holding that the notice issued under Section 148 of the Income Tax Act on 8 April 2021 was time-barred and without juri

The Income Tax Appellate Tribunal (ITAT), Agra Bench, has set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] that had remanded the assessment matter to the Assessing Officer (AO). The Tribunal restored the matter to the file of

The Hon’ble Karnataka High Court in Biocon Limited v. State of Karnataka [Writ Petition No. 11918 of 2024 dated April 30, 2026] allowed the writ petition of the Assessee and quashed the GST demand of Rs. 20.01 Crore raised on the allegation of excess

The Hon'ble Allahabad High Court in the case of Ram Krishna Gupta v. State of UP [Writ Tax No. 728 of 2023 dated July 09, 2024] allowed the writ petition and set aside the penalty order under Section 129 of the Central Goods and Services Tax Act, 201

The Hon'ble Supreme Court in the case Union of India & Ors. v. Rajeev Bansal [Civil Appeal No 8629 of 2024 dated October 03, 2024] set aside the judgments of the various High Courts which held that the reassessment notices issued under Section 148 of

The Hon'ble Supreme Court in the case of Shankar Rudra v. State of Uttarakhand & Ors. [Special Leave to Appeal (C) No. (s). 20534/2019 dated September 10, 2024] allowed the civil appeal and held that when the provisions of the Uttarakhand Value Added

The CESTAT, New Delhi in the case of Kanoria Energy & Infrastructure Ltd. v. Commissioner, CGST & Central Excise [Final Order No's 58092-58097/2024 dated August 28, 2024] held that an assessee may genuinely believe that duty is not leviable, while th