In the case of Vitthaldas Nathubhai Shah v. Pr. CIT-3, decided by the Income Tax Appellate Tribunal (ITAT), Ahmedabad on 24 September 2025, the Tribunal examined the validity of a Section 263 revision order issued by the Principal Commissioner of Income Tax. The revision pertained to …
In a dramatic turn of events, the Delhi Police have released Advocate Rakesh Kishore, a 71-year-old lawyer, who attempted to throw a shoe at Chief Justice of India (CJI) B.R. Gavai during open court proceedings in the Supreme Court. The release followed after the Supreme Court …
New Delhi, October 6, 2025 — The Bar Council of India (BCI) has suspended advocate Rakesh Kishore from practicing law after he allegedly attempted to throw a shoe at Chief Justice of India (CJI) B.R. Gavai during open court proceedings in the Supreme Court. The …
The Madras High Court in Sharp Tanks & Structurals Pvt. Ltd. v. Deputy Commissioner (GST Appeals) (decided on 17 September 2025) held that the limitation period for filing an appeal under Section 107 of the CGST/TNGST Act begins only from …
In a landmark judgment, the Supreme Court of India in Muruganandam v. Muniyandi (Died) through LRs, 2025 (SC) 549, clarified the legal admissibility of unregistered agreements to sell in suits for specific performance. The Court held that an unregistered sale agreement can …
New Delhi, October 6, 2025: A dramatic incident unfolded inside the Supreme Court of India on Monday when a lawyer, identified as Rakesh Kishore, allegedly attempted to throw a shoe at Chief Justice of India (CJI) B.R. Gavai during open …
In a major relief to taxpayers and professionals, the Gujarat High Court has directed the Central Board of Direct Taxes (CBDT) to extend the Income Tax Return (ITR) filing due date for audit cases to November 30, 2025. This order follows petitions filed by the All India Federation …
The Bombay High Court, in its recent decision dated 12 September 2025 in the case of Vaibhav Maruti Dombale v. Assistant Registrar, ITAT, addressed an important question concerning the scope of the Income Tax Appellate Tribunal’s (ITAT) power to recall or rectify its own …
The Karnataka High Court, in its judgment dated 5th August 2025 in The Income Tax Officer & Others v. Venkatal a Iyyappa Rajanna (W.A. No. 612/2025), quashed a reassessment notice issued under Section 148A(b) of the Income-tax Act, 1961. The Court held that the Assessing Officer …
In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Bangalore has deleted a penalty of ₹20 lakh levied under Section 271D of the Income Tax Act on an assessee for receiving part of the property sale consideration in cash. The Tribunal held that …
The Hon’ble Supreme Court of India, in the landmark case Sanjabij Tari v. Kishore S. Borcar [2025 INSC 1158; 2025 LiveLaw (SC) 952], delivered on September 25, 2025 by Justices Manmohan and N.V. Anjaria, has laid down important directions to streamline and expedite proceedings under Section 138 …
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT), in the case of Kn Support Services Private Limited vs. DCIT (29 August 2025), dealt with the issue of delayed filing of Form 10-IC under Rule 21AE of the Income Tax Rules. The …
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) recently dealt with the issue of penalty under section 271D of the Income-tax Act, 1961, in the case of Smt. Nimmatoori Yashoda vs DCIT. The assessee had received substantial cash consideration on sale …
In a significant ruling, the Calcutta High Court has set aside orders denying Input Tax Credit (ITC) to a purchaser, holding that the taxpayer cannot be penalised when no fault is attributable on their part in complying with GST obligations. …
The Allahabad High Court, in M/s Bala Ji Medical Agency v. State of U.P. (Writ Tax No. 867 of 2025, decided on 2 September 2025), set aside a show-cause notice (SCN) and the consequent order cancelling the petitioner’s GST registration. The Court …
The Karnataka High Court in JSW Steel Limited v. Joint Commissioner of Central Tax & Ors. (W.P. No. 12061 of 2025, decided on 13 August 2025) dealt with a crucial question of natural justice in tax adjudication. The Court examined whether an …
On 1 September 2025, the Allahabad High Court delivered a significant ruling in M/s Rakesh Plastic Furniture & Crockery Emporium v. State of U.P. & Others. The case dealt with the detention of goods and imposition of penalty under Section 129 of the CGST/UPGST Act, …
In a landmark decision, the Supreme Court has overturned a recent Kerala High Court ruling and held that cheque bounce cases under Section 138 of the Negotiable Instruments Act remain maintainable even when the underlying debt arises from a cash loan exceeding …
In a significant ruling, the Madras High Court clarified that the limitation period for filing GST appeals under Section 107 of the CGST Act begins only when the order is effectively communicated to the assessee. Mere uploading of the order …
The Delhi High Court, in Asst. Commissioner of Income Tax v. State & Ors., recently held that money obtained through fraud or a Ponzi-style scheme cannot be treated as the taxable income of a company or its directors. Instead, such amounts …