![Calcutta HC Refuses to Quash Andaman VAT Notices, Holds Limitation & Natural Justice issues Not Grounds to Bypass Statutory Remedy [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124760-calcutta-hc-refuses-quash-andaman-vat-notices-holds-limitation-natural.webp "Calcutta HC Refuses to Quash Andaman VAT Notices, Holds Limitation & Natural Justice issues Not Grounds to Bypass Statutory Remedy [Read Order]")
Calcutta HC Refuses to Quash Andaman VAT Notices, Holds Limitation & Natural Justice issues Not Grounds to Bypass Statutory Remedy [Read Order]
The Calcutta High Court, Circuit Bench at Port Blair, has refused to quash assessment and penalty notices issued under Sections 32 and 33 of the...
![How Auditors must Communicate with Audit Committee/TCWG: NFRA Issues Circular, Complete Details Inside [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/2118433-nfra-a1.webp "How Auditors must Communicate with Audit Committee/TCWG: NFRA Issues Circular, Complete Details Inside [Read Order]")
![S. 153C cannot be invoked against Searched Person: ITAT Rules Assessment required u/s 153A, dismisses Revenue Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/2116460-invoked-searched-person-itat-rules-assessment-required-dismisses-revenue-appeal-taxscan.webp "S. 153C cannot be invoked against Searched Person: ITAT Rules Assessment required u/s 153A, dismisses Revenue Appeal [Read Order]")
Search Assessment Not Barred by Limitation if Order is Passed within Statutory Period Regardless of Service Date: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that search assessment was not barred by limitation if the order of the assessment was passed within the statutory period stated in...
![Search Assessment Not Barred by Limitation if Order is Passed within Statutory Period Regardless of Service Date: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115207-search-assessment-not-barred-by-limitation-if-order-is-passed-within-statutory-period-regardless-of-service-date-itat-taxscan.webp "Search Assessment Not Barred by Limitation if Order is Passed within Statutory Period Regardless of Service Date: ITAT [Read Order]")
‘Amount was Towards Tax Arrears not Bribe’: Bombay HC Rejects State’s Plea in ‘Gramsevak’ Bribery Case [Read Order]
The Bombay High Court (Aurangabad Bench) has dismissed the State’s application seeking leave to appeal against the acquittal of a Gramsevak in an ACB trap case, holding that the money accepted...
![‘Amount was Towards Tax Arrears not Bribe’: Bombay HC Rejects State’s Plea in ‘Gramsevak’ Bribery Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/2111878-bombay-high-court-taxscan.jfif "‘Amount was Towards Tax Arrears not Bribe’: Bombay HC Rejects State’s Plea in ‘Gramsevak’ Bribery Case [Read Order]")
Finalization of Provisional Assessment after 5 Years Invalid: CESTAT Quashes Differential Duty Demand issued Without S. 28 SCN [Read Order]
The Chandigarh bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside a differential duty demand and ruled that the finalization of a provisional assessment cannot be made ...
![Finalization of Provisional Assessment after 5 Years Invalid: CESTAT Quashes Differential Duty Demand issued Without S. 28 SCN [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/2110291-show-case-notice-taxscan.jfif "Finalization of Provisional Assessment after 5 Years Invalid: CESTAT Quashes Differential Duty Demand issued Without S. 28 SCN [Read Order]")
Revision Invalid when Assessment Order u/s 153A passed with JCIT Approval u/s 153D: ITAT [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) set aside an order passed under Section 263 of the Income Tax Act, 1961 and ruled that a revision of an assessment order made under Section...
![Revision Invalid when Assessment Order u/s 153A passed with JCIT Approval u/s 153D: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/2108691-the-income-tax-act-mandatory-approval-taxscan.webp "Revision Invalid when Assessment Order u/s 153A passed with JCIT Approval u/s 153D: ITAT [Read Order]")
Section 153D's Institutional Check: How Prior Approval Limits PCIT's Power to Invoke S. 263 in Search Assessments
Assessment proceedings initiated following a search or requisition under the Income Tax Act, 1961, represent an extraordinary exercise of statutory power by the Revenue. These assessments are...
AO Erred by Recording Consolidated Satisfaction Note for Multiple AY's: ITAT Quashes S.153C Assessment [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) quashed the assessment orders passed under Section 153C for the Assessment Years (AY) 2015-16 and 2016-17, on the fundamental legal ground...
![AO Erred by Recording Consolidated Satisfaction Note for Multiple AYs: ITAT Quashes S.153C Assessment [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/2108145-ao-satisfaction-note-itat-assessment-taxscan.webp "AO Erred by Recording Consolidated Satisfaction Note for Multiple AYs: ITAT Quashes S.153C Assessment [Read Order]")