![Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part III]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064414-half-yearly-tax-digest-2025-supreme-court-high-court-cases-part-3-taxscan.webp "Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part III]")
Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part III]
This Half Yearly Digest analytically summarises all the Supreme Court and High Court Tax Decisions in the First Half of 2025, as reported at...
![Extended Period Not Invocable when Department Previously Audited and Issued SCN: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/250x150_2064438-scn-cestat-department-taxscan.webp "Extended Period Not Invocable when Department Previously Audited and Issued SCN: CESTAT [Read Order]")
![Relief for IndiGo: ITAT Upholds Deletion of Rs. 11.05 Crore Disallowance u/s 37 as AO’s Final Assessment Confirms Nil Income [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/250x150_2064435-relief-for-indigo-indigo-itat-itat-upholds-deletion-of-rs-1105-crore-disallowance-taxscan.webp "Relief for IndiGo: ITAT Upholds Deletion of Rs. 11.05 Crore Disallowance u/s 37 as AO’s Final Assessment Confirms Nil Income [Read Order]")
![SCN Issued 3.5 Years After Voluntary Disclosure Without New Findings or Suppression: CESTAT quashes Extended Period Demand [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/250x150_2064427-extended-period-demand-scn-cestat-taxscan.webp "SCN Issued 3.5 Years After Voluntary Disclosure Without New Findings or Suppression: CESTAT quashes Extended Period Demand [Read Order]")
![Form DRC-03 Not Valid for Excise Pre-Deposit, Must Use CBIC Challan via ICEGATE or Authorized Bank: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/250x150_2064423-form-drc-03-form-drc-03-not-valid-for-excise-pre-deposit-excise-pre-deposit-taxscan.webp "Form DRC-03 Not Valid for Excise Pre-Deposit, Must Use CBIC Challan via ICEGATE or Authorized Bank: CESTAT [Read Order]")
![Service Tax Demand Cannot Be Based Solely on Form 26AS w/o Reconciliation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064418-cestat-allahabad-reconciliation-form-26as-taxscan.webp "Service Tax Demand Cannot Be Based Solely on Form 26AS w/o Reconciliation: CESTAT [Read Order]")
![Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part II]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064399-sc-8.webp "Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part II]")
![Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part I]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064380-half-yearly-tax-digest-2025-supreme-court-high-court-cases-taxscan-.webp "Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part I]")
Kerala HC Stays Recovery Proceedings under Section 147, Pending Consideration of Delay Condonation and Stay Petition [Read Order]
The Kerala High Court has stayed recovery proceedings initiated under Section 147 read with Section 144B of the Income Tax Act, 1961, pending consideration of the petitioner's applications for...
![Kerala HC Stays Recovery Proceedings under Section 147, Pending Consideration of Delay Condonation and Stay Petition [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064375-kerala-highcourt-condonation-of-delay-stay-petition-taxscan.webp "Kerala HC Stays Recovery Proceedings under Section 147, Pending Consideration of Delay Condonation and Stay Petition [Read Order]")
Repeated Non-Appearance by Counsel in Bail Hearings Amounts to Professional Misconduct: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court held that repeated non-appearance by a counsel in a bail matter amounts to professional misconduct and misuse of the judicial process. The court...
![Repeated Non-Appearance by Counsel in Bail Hearings Amounts to Professional Misconduct: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064362-counsel-bail-hearings-professional-misconduct-taxscan.webp "Repeated Non-Appearance by Counsel in Bail Hearings Amounts to Professional Misconduct: Allahabad HC [Read Order]")
Assessee Produced Documentary Evidence to Prove Genuineness of Share Capital: ITAT Confirms CIT(A)’s Deletion of ₹3.07 Cr Income Tax Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) recently dismissed the Revenue department’s appeal and also upheld the deletion of an income tax addition of ₹3,07,09,348 under Section...
![Assessee Produced Documentary Evidence to Prove Genuineness of Share Capital: ITAT Confirms CIT(A)’s Deletion of ₹3.07 Cr Income Tax Addition [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064325-assessee-produced-documentary-evidence-documentary-evidence-taxscan.webp "Assessee Produced Documentary Evidence to Prove Genuineness of Share Capital: ITAT Confirms CIT(A)’s Deletion of ₹3.07 Cr Income Tax Addition [Read Order]")