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State Bank of India v. Pallabh Bhowmick (Gauhati High Court)
Gauhati High Court: Constitution of India Art. 226 : Cyber fraud–Unauthorized electronic banking transactions – Zero liability of customer (RBI Circular) – Bank’s duty of prompt action – Fraudulent siphoning of ₹94,204.80 on downloading app at behest of fraudster impersonating brand customer-care – Customer informed bank within one working day – No proof of customer sharing OTP/MPIN –… Read More ...
Suresh Chandra Singh Negi & Ors v. Bank of Baroda (Allahabad High Court)
Allahabad High Court : Constitution of India. Art. 226 : Cyber-Fraud Claim – Customer Liability under RBI Circular (RBI Circular dated 06-07-2017 – Customer Protection – Limiting Liability of Customers in Unauthorised Electronic Banking Transactions) - RBI Circular protects customers only in cases of third-party breach or where no negligence is attributable to the account holder; it cannot be… Read More ...
Shabbir Taheri v. ITO (Mum ITAT) dated 15.10.2025 (ITAT Mumbai)
ITAT-Mumbai in ITA No. 1574/Mum/2025: ITAT Mumbai vide 2 separate orders passed by both members quashes reassessment proceedings for AY 2018-19 initiated in April,2022 on the ground that the sanction for issuing notices under sections 148A(d) and 148 was wrongly obtained from the PCIT instead of the PCCIT, as required under Section 151(ii) once more than three years had elapsed.… Read More ...
Moraj Group Hospitalities Inc. vs. Central Circle 5(2), (ITAT Mumbai)
ITAT, D Bench, : The assessee, Moraj Group Hospitalities Inc., appealed against the penalty of ₹24,72,000 levied under section 271(1)(c) for AY 2015-16, which arose from an addition of ₹80 lakhs made in reassessment relating to a loan from Dhanvi Corporation. The assessee argued that the penalty order and notices were invalid because the Assessing Officer failed to specify… Read More ...
New Bombay Merchants Educational Foundation vs. ACIT (E),-2(2) (ITAT Mumbai)
ITAT, B bench, Shri Pawan Singh (JM), Smt. Renu Jauhri (AM): The assessee, a registered charitable trust running an educational institution and eligible for exemption under sections 11, 12A/12AB and 80G, filed its return for AY 2018–19 in time along with a duly obtained audit report in Form 10B dated 25.09.2018. However, the digital upload of Form 10B on the income-tax portal occurred on 27.06.2019. AO/… Read More ...
Ultima Realtors Private Limited vs. ITO, 3 (3) (3) (ITAT Mumbai)
ITAT, F bench, Shri Saktijit Dey (Vice President), Shri N. K. Billaiya (Accountant Member): The assessee, Ultima Realtors Pvt. Ltd., a company whose name was struck off by the Registrar of Companies filed an appeal against the order of the CIT(A) for AY 2014–15. The CIT(A) dismissed the appeal as “not maintainable,” stating that the company’s name had been struck off and therefore could not file an appeal. However,… Read More ...
Haresh Damji Shah vs. ITO, Ward 20(1)(1) (ITAT Mumbai)
ITAT, E bench, Shri Pawan Singh (Judicial Member), Smt. Renu Jauhri (Accountant Member): The assessee, Haresh Damji Shah, was a joint tenant along with his wife in a residential premises in Dadar, Mumbai. The property underwent redevelopment, and under a Permanent Alternate Accommodation Agreement (PAAA), the assessee surrendered his tenancy rights in exchange for a new residential flat, car parking, hardship compensation, transit rent, shifting charges, brokerage and… Read More ...
Erangal Comtrade and Consultancy LLP (as successor in interest of Erangal Comtrade and Consultancy Private Limited) vs ACIT (Bombay High Court)
Bombay High Court: Notice u/s 148 issued to a company which ceased to exist after its conversion into a LLP is illegal as it has been taken against a non- existent entity (i) We find that the issue regarding the invalidity of a notice issued to a non-existent entity is no longer res-integra and is covered by the… Read More ...
Madras Bar Association v. UOI (Supreme Court)
SUPREME COURT: Tribunals Reforms Act, 2021. Constitution of India- Eligibility criteria for appointment of Accountant/Technical Members of ITAT – Requirement of 25 years’ experience for Chartered Accountants struck down as arbitrary and unconstitutional [Art. 14]: Pursuant to a mentioning by counsel in W.P. (C) No. 626 of 2021, the Supreme Court directed insertion of additional paras after… Read More ...
Rajeswari & Ors v. Shanmugam & Anr. (Supreme Court)
SUPREME COURT: Indian Registration Act, 1908 S. 17 : Documents of which registration is compulsory - Assignment of decree for specific performance-Decree for specific performance does not create or transfer any right, title or interest in immovable property-Assignment of such decree is not an instrument falling under Section 17(1)(e)- Assignment deed was valid even without registration and… Read More ...