income tax act - Raw Law

Kerala High Court Dismisses Challenge to DRT Auction: “Rule 68B of the Income Tax Act Does Not Apply to Debt Recovery Proceedings” – Court Upholds Auction After Nine Years of Delay

Court’s Decision The Kerala High Court, in a judgment delivered by Justice Mohammed Nias C.P., dismissed a writ petition challenging an auction sale conducted by the Recovery Officer under the…

Rawlaw October 12, 2025

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Bombay High Court Sets Aside Sessions Court Order Adding Firm Partners as Accused in Income Tax Prosecution, Holds Failure to Obtain Statutory Sanction Under Income Tax Act Bars Invocation of Section 319 CrPC, Protects Rights of Non-Accused Partners from Arbitrary Criminal Prosecution

Court’s Decision The Bombay High Court allowed the revision applications and set aside the Sessions Court order that had directed impleading of three partners of a firm as accused under…

Rawlaw July 25, 2025

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Patna High Court Quashes Income Tax Department’s Reopening of Settled Tax Dispute Under Direct Tax Vivad se Vishwas Act, Holding “Assessment Concluded Under Settlement Scheme Cannot Be Reopened Under Section 154 of Income Tax Act” Ensuring Refund

Court’s Decision The Patna High Court allowed the writ petition, quashed the reopening of settled tax proceedings under Section 154 of the Income Tax Act, and directed the refund of…

Rawlaw July 8, 2025