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Latest judgements uploaded (See all)
Amit Jatia v. ACIT & Smita Jatia (Smt.) v. ACIT (ITAT Mumbai)
Mumbai Tribunal : S. 69 : Unexplained investments-Addition for alleged “on-money” paid for purchase of jewellery solely on the basis of statement of third party and documents found in search of another person, without any incriminating material found in assessee’s search and without corroboration, is unsustainable-Assessee cannot be asked to prove a negative-Addition cannot be made merely on… Read More ...
Catholic Education Society v. CIT (ITAT Mumbai)
Mumbai Tribunal : S. 263 : Commissioner - Revision of orders prejudicial to revenue-Charitable trust-Limited scrutiny-Payments to specified persons u/s. 13(3)-AO having made detailed enquiries and accepted explanation, PCIT cannot set aside assessment merely for “further verification” without himself recording how order is erroneous-Inadequate enquiry is not enough-PCIT must establish error by own enquiry-Revision quashed. [S. 12A, 13(3),… Read More ...
Swami Shanti Prakash Ashram Trust v. ACIT (E) (Bombay High Court)
Bombay High Court: S. 151 : Reassessment-Sanction for issue of notice-After the expiry of four years-Sanction u/s. 151 was issued by CIT(E) instead of joint Commissioner-Wrong authority-Effect of TOLA-Relying on Rajeev Bansal order reassessment notice and consequential order was quashed. [S. 147, 148, 151(2), TOLA, 2020, Art. 226] On writ against the reassessment order , allowing the petition… Read More ...
Latest articles published (See all)
The Direct Tax Code(DTC) 2025: Overall analysis and Key Changes
By Vanshika Godbole: The article discusses the Direct Tax Code(DTC) 2025, which has replaced the old Income Tax Act 1961. The article discusses how the new DTC Act came into existence and all the key changes that it has brought. The article highlights the advantages of bringing this new act and how it will ease out the complications… Read More ...
Budget 2026: Why Income Tax Amendments Will Be Made in the 2025 Act Instead of the Repealed 1961 Law
By Adv. Aaditya Bhatt and Adv. Chandni Joshi: India's taxation landscape is undergoing a historic transformation with the Income Tax Act, 2025 replacing the six-decade-old Income Tax Act, 1961 from April 1, 2026. This article examines why Budget 2026 amendments will be incorporated into the new 2025 Act rather than the repealed 1961 legislation. The legal framework, established under Section 536 of the… Read More ...
Final Order beyond Limitation Period: Approach of ITAT to Section 153(4) read with Sections 143(3), 144C and 144B
By Adv. Chandni Joshi: This paper considers the contentious issue of extending the statutory time limits under Section 153 to complete tax assessment through the DRP facility under Section 144C of the Income Tax Act. However, recent judgments of various tribunals as well as judgments of prominent high courts, such as the Madras, Bombay, and Delhi high courts, indicate… Read More ...