![Draft Assessment Order Not Enforceable without Timely Final Order: Calcutta HC Sets Aside Income Tax Demand for Delay u/s 144C(13) [Read Order]](https://images.taxscan.in/h-upload/2026/03/25/2130241-draft-assessment-orderjpg.webp "Draft Assessment Order Not Enforceable without Timely Final Order: Calcutta HC Sets Aside Income Tax Demand for Delay u/s 144C(13) [Read Order]")
Draft Assessment Order Not Enforceable without Timely Final Order: Calcutta HC Sets Aside Income Tax Demand for Delay u/s 144C(13) [Read Order]
In a recent ruling, the Calcutta High Court has quashed a tax demand and penalty notice and ruled that a draft assessment order cannot give rise to...
![Assessee made aware of Income Tax Demand only after SMS/Call from Dept.: ITAT condones 223 Day Delay [Read Order]](https://images.taxscan.in/h-upload/2026/02/25/2127016-itat-ahmedabad-assessee-income-tax-demand-sms-call-income-tax-dept-condones-delay-taxscan.webp "Assessee made aware of Income Tax Demand only after SMS/Call from Dept.: ITAT condones 223 Day Delay [Read Order]")
![Interest u/s 220(2) Unsustainable Where Income Tax Demand Arose Only Through Subsequent Rectification Order: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/14/2125073-interest-unsustainable-income-tax-demand-arose.webp "Interest u/s 220(2) Unsustainable Where Income Tax Demand Arose Only Through Subsequent Rectification Order: ITAT [Read Order]")
![ITAT has Power to Stay Cancellation of Charitable Registration Even Without Income Tax Demand: J&K & Ladakh HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/2116867-itat-power-to-stay-cancellation-charitable-registration-taxscan.jfif "ITAT has Power to Stay Cancellation of Charitable Registration Even Without Income Tax Demand: J&K & Ladakh HC [Read Order]")
Refund Adjustment against stayed Income Tax Demand Violates S.220(6) of Income Tax Act: Calcutta HC [Read Order]
The Calcutta High Court has ruled that a refund adjustment against income tax demand that has already been stayed violates section 220(6) of the Income Tax Act, 1961 The case arose from an...
![Refund Adjustment against stayed Income Tax Demand Violates S.220(6) of Income Tax Act: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/2116894-refund-adjustment-against-stayed-income-tax-demand-taxscan.jfif "Refund Adjustment against stayed Income Tax Demand Violates S.220(6) of Income Tax Act: Calcutta HC [Read Order]")
No Stay on Income Tax Demand as Assessee itself Proposed Instalment Payment before AO: Calcutta HC [Read Order]
The Calcutta High Court refused to stay the income tax demand as the assessee itself proposed the payment of Outstanding dues before the Assessing Officer. The court also noted that the appeal of...
![No Stay on Income Tax Demand as Assessee itself Proposed Instalment Payment before AO: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/2115615-no-stay-income-tax-demand-assessee-proposed-instalment-payment-ao-calcutta-hc-taxscan.webp "No Stay on Income Tax Demand as Assessee itself Proposed Instalment Payment before AO: Calcutta HC [Read Order]")
Income Tax Demands Against Empee Distilleries Extinguished After Approval of Resolution Plan: Madras HC [Read Order]
The Madras High Court has held that tax demands arising from assessment orders and appellate orders cannot survive once a resolution plan under the Insolvency and Bankruptcy Code, 2016 (IBC) is...
![Income Tax Demands Against Empee Distilleries Extinguished After Approval of Resolution Plan: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/2110343-income-tax-demands-against-empee-distilleries-extinguished-approval-resolution-madras-hc-taxscan.webp "Income Tax Demands Against Empee Distilleries Extinguished After Approval of Resolution Plan: Madras HC [Read Order]")
Challenge on Income Tax Demand Based on assessment u/s 147 Not Maintainable before HC: Orissa HC dismisses Writ Petition [Read Order]
In a recent case, the Orissa High Court dismissed the writ petition, holding that a challenge to an income tax demand based on an assessment under section 147 of the Income Tax Act, 1961 is not ...
![Challenge on Income Tax Demand Based on assessment u/s 147 Not Maintainable before HC: Orissa HC dismisses Writ Petition [Read Order]](https://images.taxscan.in/h-upload/2025/08/12/2075924-writ-petition-taxscan.webp "Challenge on Income Tax Demand Based on assessment u/s 147 Not Maintainable before HC: Orissa HC dismisses Writ Petition [Read Order]")
Circular Transactions could be added Substantively Only Once: ITAT quashes Income Tax Demand [Read Order]
The Income Tax Appellate Tribunal (ITAT), ITAT Chennai Bench, has delivered a significant verdict in the case of Shri Tharanipathy Rajkumar relating to Assessment Year 2017-18, ruling that circular...
![Circular Transactions could be added Substantively Only Once: ITAT quashes Income Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/07/14/2063787-itat-chennai-income-tax-demand-circular-transactions-taxscan.webp "Circular Transactions could be added Substantively Only Once: ITAT quashes Income Tax Demand [Read Order]")
₹5 Crore Income Tax Demand Dropped! CA Praises Faceless Appeal for Hassle & Corruption Free Process
A proposed tax addition of Rs. 5 crores was dropped during the faceless appeal process by the Income Tax Department. The case involved an alleged unexplained unsecured loan under Section 68 of the...
