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AO’s Knowledge of ITAT Order Triggers Limitation u/s 153(2A): Supreme Court Declines to Interfere With Delhi HC Ruling Against Revenue [Read Judgement]
In a recent case, the Supreme Court declined to interfere and dismissed the Revenue’s SLP and upheld the ruling of the Delhi High Court that...
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![Delhi HC Declines to Entertain Writ in alleged Fake GST ITC Case Involving 18 Firms, Directs to avail Statutory Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112571-delhi-hc-declines-entertain-writ-alleged-fake-gst-itc-case-involving-18-firms-directs-avail-statutory-appeal-taxscan.webp "Delhi HC Declines to Entertain Writ in alleged Fake GST ITC Case Involving 18 Firms, Directs to avail Statutory Appeal [Read Order]")
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AO’s Knowledge of ITAT Order Triggers Limitation u/s 153(2A): Supreme Court Declines to Interfere With Delhi HC Ruling Against Revenue [Read Judgement]
The Delhi High Court held that the limitation under Section 153(2A) begins once the AO acquires knowledge of the ITAT’s order, not merely upon its formal receipt by the Commissioner. Consequently, the draft and final assessment orders issued in 2016 and 2017 were declared time‑barred
![Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/750x450_2110562-service-tax-demand-trst-3-cestat-taxable-value-before-levy-taxscan.webp "Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]")
![When Dept Admits No Service Tax Liability, It cannot Deny Refund of Deposit made during Investigation on Limitation: Chhattisgarh HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2111017-chhattisgarh-hc-taxscan.jfif "When Dept Admits No Service Tax Liability, It cannot Deny Refund of Deposit made during Investigation on Limitation: Chhattisgarh HC [Read Order]")
![Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]](https://images.taxscan.in/h-upload/2025/12/07/500x300_2110695-construction-govt-residential-quarters-gsphcl-taxable-cestat-drops-service-tax-demand-works-contract-upholds-gta-liability.webp "Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]")
![Karnataka HC Quashes OIA Since Issue Already Settled by Coordinate Bench, Remands Service Tax Dispute on Labour Charges [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/500x300_2109295-karnataka-hc-taxscan.jfif "Karnataka HC Quashes OIA Since Issue Already Settled by Coordinate Bench, Remands Service Tax Dispute on Labour Charges [Read Order]")
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Kavi Priya
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Yogitha S. Yogesh
Rupesh Sharma
Saagarika Gopinath
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![Foreign Company’s Head Office Expenses For Indian Branches Subject to S. 44C Even if Incurred Exclusively: Supreme Court [Read Judgment]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112511-foreign-company-head-office-expenses-indian-branches-supreme-court-taxscan.webp "Foreign Company’s Head Office Expenses For Indian Branches Subject to S. 44C Even if Incurred Exclusively: Supreme Court [Read Judgment]")
