India - High Court of Delhi

Prosecution Approval for Large-Scale Tax Evasion Upheld by Delhi HC Under Section 276C IT Act

Delhi High Court Affirms Prosecution Powers in High-Stakes Tax Evasion CaseIn a significant ruling for the Income Tax Department, the Delhi High Court has dismissed a petition challenging the initiation of criminal prosecution against Saumya Chaurasia. The court clarified the procedural thres...

08 Dec 2025

India - High Court of Delhi

Delhi High Court: No Collegium Approval Needed for Tax Prosecution Cases Exceeding ₹25 Lakhs

Delhi High Court Clarifies Prosecution Norms for Income Tax EvadersIn a significant ruling for the revenue department, the Delhi High Court has clarified the administrative prerequisites necessary for initiating prosecution in tax evasion cases. A division bench comprising Justice V. Kameswar...

08 Dec 2025

India - High Court of Madras

Madras HC Rules Implementation of New Compounding Guidelines Cannot Override Vested Rights Established by Judicial Mandamus: K.M. Mammen vs. PCIT

Madras HC Rules Implementation of New Compounding Guidelines Cannot Override Vested Rights Established by Judicial Mandamus: K.M. Mammen vs. PCIT In a significant ruling for taxpayers, the Madras High Court has intervened in a decade-long dispute involving the compounding of tax offences. Jus...

16 Dec 2025

India - High Court of Patna

Failure to Prove Source of Source Does Not Invalidate Cash Credits under Section 68: Patna High Court

Failure to Prove Source of Source Does Not Invalidate Cash Credits under Section 68 : Patna High Court In a significant ruling clarifying the scope ofSection 68of the Income Tax Act, the Patna High Court has held that an assessee cannot be burdened with establishing the "source of the source"...

18 Dec 2025

India - High Court of Delhi

Assessment Order Issued in Name of Non-Existent Entity Is Void Ab Initio: Delhi High Court

Dead Entity, Invalid Demand: Delhi HC Quashes Assessment Order After Company Merger In a significant ruling for corporate taxpayers, the High Court of Delhi has reaffirmed that tax assessment orders issued against amalgamating companies that have ceased to exist arevoidab initi...

16 Mar 2026

India - Income Tax Appellate Tribunal

ITAT: Reopening Assessment on 'Borrowed Satisfaction' Without Independent Inquiry Invalid Under Section 147

ITAT Restricts Arbitrary Reopening: "Borrowed Satisfaction" Does Not Justify Section 147 Scrutiny In a significant ruling for taxpayers, the Income Tax Appellate Tribunal (ITAT), Delhi, has quashed several reassessment orders initiated under Section 147 of the Income...

03 Jun 2026

India - Income Tax Appellate Tribunal

Retrospective Application of Section 12AB(4) for Trust Registration Cancellation is Illegal: ITAT Bangalore Bench

Beyond the Law: ITAT Bangalore Decries Retrospective Cancellation of Trust Registration In a significant ruling for charitable entities, theIncome Tax Appellate Tribunal (ITAT) Bangalorehas struck down an attempt by tax authorities to retrospectively apply 2022 legislative amendments to cance...

24 Mar 2025

India - Income Tax Appellate Tribunal

Absence of Incriminating Material Bars Section 69B Additions Under Section 153C of IT Act: ITAT Chandigarh

No Evidence, No Addition: ITAT Chandigarh Reins in Tax Authorities on Section 153C Assessments In a significant ruling for corporate taxpayers, theIncome Tax Appellate Tribunal (ITAT) Chandigarhhas reinforced the fundamental requirement of "incriminating material" for initiating proceedings u...

24 Mar 2025

India - Income Tax Appellate Tribunal

Interest Received u/s 28 of The Land Acquisition Act is Not Taxable as Income from Other Sources: ITAT Delhi Bench

Legal Clarity on Land Compensation Interest: ITAT Rules in Favor of Taxpayers In a significant relief for property owners whose land has been subject to compulsory acquisition, the Income Tax Appellate Tribunal (ITAT), Delhi Bench, has reinforced the legal standi...

24 Mar 2025

India - Income Tax Appellate Tribunal

Absence of Incriminating Material Bars Section 153A Additions in Unabated Assessments: ITAT Guwahati

Scaling Back the Scope: ITAT Clarifies Limits onSection 153AAssessments In a significant ruling for taxpayers, theIncome Tax Appellate Tribunal (ITAT), Guwahati Bench, has affirmed that Assessing Officers (AO) cannot make additions to "unabated" or completed assessments without the discovery ...

24 Mar 2025