![Supreme Court upholds Rajasthan HC Ruling Quashing S. 148 Reassessment Notices Based on Third-Party Search Material [Read Order]](https://images.taxscan.in/h-upload/2026/02/08/2124275-supreme-court-rajasthan-hc-ruling-quashing-reassessment-notices-based-third-party-search-material-taxscan.webp "Supreme Court upholds Rajasthan HC Ruling Quashing S. 148 Reassessment Notices Based on Third-Party Search Material [Read Order]")
Supreme Court upholds Rajasthan HC Ruling Quashing S. 148 Reassessment Notices Based on Third-Party Search Material [Read Order]
The Supreme Court refused to entertain the Income Tax Department’s Special Leave Petition (SLP) against the Rajasthan High Court judgment which had...
![Supreme Court Stays Bombay HC Order Refusing to Condone Delay in Central Excise Appeals Filed During Pendency of Rectification Applications [Read Judgement]](https://images.taxscan.in/h-upload/2026/02/08/2124272-supreme-court-bombay-hc-order-refusing-condone-delay-central-excise-appeals-filed-pendency-of-rectification-applications-taxscan.webp "Supreme Court Stays Bombay HC Order Refusing to Condone Delay in Central Excise Appeals Filed During Pendency of Rectification Applications [Read Judgement]")
![Property Sold Below Distress Value Violating Rule 8(6) SARFAESI Rules: DRAT Directed Bank to Refund Auction Amount with 8% Interest [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/2124118-property-sold-below-distress-value-violating-rule-86-sarfaesi-rules-drat-directed-bank.webp "Property Sold Below Distress Value Violating Rule 8(6) SARFAESI Rules: DRAT Directed Bank to Refund Auction Amount with 8% Interest [Read Order]")
![Delhi HC Refuses to Interfere With Validity of CBIC Circular on “Proper Officer” Powers Under CGST Act [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/2124156-delhi-hc-refuses-to-interfere-with-validity-of-cbic-circular-on-proper-officer-powers-under-cgst-act.webp "Delhi HC Refuses to Interfere With Validity of CBIC Circular on “Proper Officer” Powers Under CGST Act [Read Order]")
![Temporary Holding of Spare Parts by Service Engineers Not ‘Place Of Business’ or ‘Fixed Establishment’: AAAR [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/2124143-service-engineersjpg-1.webp "Temporary Holding of Spare Parts by Service Engineers Not ‘Place Of Business’ or ‘Fixed Establishment’: AAAR [Read Order]")
Repair Services Via Field Engineers in State Don’t Create ‘Place of Business’ When Contracts & Invoicing from HO: AAAR [Read Order]
In a recent ruling, the Odisha State Appellate Authority for Advance Ruling (AAAR) held that repair and maintenance services provided through Field Service Engineers (FSEs) in Odisha do not create...
![Repair Services Via Field Engineers in State Don’t Create ‘Place of Business’ When Contracts & Invoicing from HO: AAAR [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/2124122-repair-services-via-field-engineers-in-state-dont-create-place-of-business-when-contracts-invoicing-from-hojpg.webp "Repair Services Via Field Engineers in State Don’t Create ‘Place of Business’ When Contracts & Invoicing from HO: AAAR [Read Order]")
![FinMin Increases Customs Tariff Values for Gold and Silver [Read Notification]](https://images.taxscan.in/h-upload/2026/02/06/2124053-finmin-increases-customs-tariff-values-for-gold-and-silve-taxscan.webp "FinMin Increases Customs Tariff Values for Gold and Silver [Read Notification]")
Repayment of Rs. 1.85 Cr Loan in Two Days alone Does not Prove its Paper Entry: Delhi HC Upholds Deletion of S. 68 Addition [Read Order]
In a recent ruling, the Delhi High Court held that repayment of Rs. 1.85 crore loan within two days alone does not prove it was a paper entry, and it refused to interfere with the Income Tax...
![Repayment of Rs. 1.85 Cr Loan in Two Days alone Does not Prove its Paper Entry: Delhi HC Upholds Deletion of S. 68 Addition [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2124015-loan-site-imagejpg.webp "Repayment of Rs. 1.85 Cr Loan in Two Days alone Does not Prove its Paper Entry: Delhi HC Upholds Deletion of S. 68 Addition [Read Order]")
Taxpayer Cannot Demand Entire Material at S. 148A(b) Stage, “Information” Means Concise Details: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that a taxpayer cannot demand full documents and entire material at the Section 148A(b) stage, and “information” only means a short and concise narration...
![Taxpayer Cannot Demand Entire Material at S. 148A(b) Stage, “Information” Means Concise Details: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2124057-taxpayer-cannot-demand-entire-material.webp "Taxpayer Cannot Demand Entire Material at S. 148A(b) Stage, “Information” Means Concise Details: Delhi HC [Read Order]")
Legal Rep Cannot Raise New Defence Not Taken By Deceased Borrower: DRAT Upholds Rejection of Non-Supply of OA Paper Book Plea
The Debt Recovery Appellate Tribunal (DRAT), Kolkata, held that legal heirs cannot introduce new defences not raised by the original defendant, also rejected her defence for non-filing of a written...
