News Delhi High Court Quashes Reassessment — “Audit Objection Cannot Become a Review”; “Though the Final Assessment Order Was Silent, Detailed Queries and Replies Demonstrated Due Application of Mind”; Notice Under Sections 148A(d) & 148 Held Time-Barred Under First Proviso to Section 149 RawlawFebruary 17, 20266 min read
News Delhi High Court orders customs re-assessment for electric golf carts wrongly charged infrastructure cess — “Technical glitch can’t defeat exemption”, refund directed within two months, writ disposed RawlawJanuary 6, 20266 min read
News Income tax appellate tribunal Mumbai says “reassessment cannot survive when the foundation itself is vitiated” — reopening and Section 68 additions quashed for failure to establish unexplained cash credits RawlawDecember 14, 20256 min read
News CESTAT says “a litigant should not suffer for administrative delay beyond his control” — two-year departmental inaction cannot defeat the right to appeal and reassessment claims must be examined on merits RawlawDecember 14, 20256 min read
News “Reassessment Cannot Be Based On Audit Objections” – Bombay High Court Quashes Section 148 Action Against Charitable Trust RawlawNovember 10, 20256 min read
News Delhi High Court on Income Tax Reassessment: “Jurisdiction cannot be assumed on vague reasons; statutory safeguards must be strictly followed” RawlawAugust 21, 20255 min read
News Kerala High Court quashes Perinthalmanna Municipality’s property tax demands for non-compliance with statutory publication requirements under Kerala Municipality Act and Rules, reaffirms “no levy or collection of tax save by authority of law” while directing reassessment within six months RawlawJuly 11, 20254 min read
News Bombay High Court Quashes Income Tax Reassessment Against Bharat Petroleum Corporation Limited for Alleged Wrong Dividend Exemption, Holding No Failure to Disclose Material Facts and Reopening Beyond Limitation is Invalid Under First Proviso to Reassessment Powers RawlawJuly 6, 20255 min read
