![PCIT can Sanction Income Tax Prosecution where Alleged Tax Evasion Exceeds ₹25 Lakh: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/500x300_2113624-pcit-sanction-income-tax-prosecution-alleged-tax-evasion-exceeds-delhi-hc.webp "PCIT can Sanction Income Tax Prosecution where Alleged Tax Evasion Exceeds ₹25 Lakh: Delhi HC [Read Order]")
PCIT can Sanction Income Tax Prosecution where Alleged Tax Evasion Exceeds ₹25 Lakh: Delhi HC [Read Order]
The Delhi High Court reaffirmed that the Principal Commissioner of Income Tax (PCIT) is competent to sanction the department to launch prosecution...
![Delhi HC Rules Six‑Year Limit u/s 153C Runs From Handing Over of Seized Documents to AO, Not Search Date [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/250x150_2113603-delhi-hc-rules-us-153c-runs-handing-over-seized-documents-taxscan.webp "Delhi HC Rules Six‑Year Limit u/s 153C Runs From Handing Over of Seized Documents to AO, Not Search Date [Read Order]")
![[BREAKING] Income of the Association of Persons (Syndicates) cannot be clubbed with Members: Supreme Court](https://images.taxscan.in/h-upload/2025/12/21/250x150_2113585-income-association-persons-syndicates-clubbed-members-supreme-court-taxscan.webp "[BREAKING] Income of the Association of Persons (Syndicates) cannot be clubbed with Members: Supreme Court")
![P&H HC upholds Transfer of Assessment From Chandigarh to Goa u/s 127 of Income Tax Act, Citing Efficient Tax Collection and Public Interest [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/250x150_2113577-ph-hc-assessment-chandigarh-goa-us-127-of-income-tax-act-tax-collection-public-interest-txn.webp "P&H HC upholds Transfer of Assessment From Chandigarh to Goa u/s 127 of Income Tax Act, Citing Efficient Tax Collection and Public Interest [Read Order]")
![Relief to Aditya Birla Sun Life Insurance: ITAT Quashes Reassessment Notice u/s 148 Issued Beyond Statutory Time Limit Under New Regime [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/250x150_2111731-aditya-birla-sun-life-insurance-taxscan.webp "Relief to Aditya Birla Sun Life Insurance: ITAT Quashes Reassessment Notice u/s 148 Issued Beyond Statutory Time Limit Under New Regime [Read Order]")
No Error in Treating ₹122.31 Lakh Cash Deposits as Sales: Allahabad HC Backs AO’s Approach [Read Order]
The Allahabad High Court held that the Assessing Officer (AO) had duly examined the ₹122.31 lakh cash deposits and taken a plausible view by treating them as sales receipts. Therefore, dismissing...
![No Error in Treating ₹122.31 Lakh Cash Deposits as Sales: Allahabad HC Backs AO’s Approach [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107186-deposit-allahabad-hc-taxscan.webp "No Error in Treating ₹122.31 Lakh Cash Deposits as Sales: Allahabad HC Backs AO’s Approach [Read Order]")
![Capital Gains Must Reflect Only Real Consideration Received: ITAT quashes S.263 Revision [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/500x300_2106319-itat-chandigarh-capital-gains-itat-quashes-taxscan.webp "Capital Gains Must Reflect Only Real Consideration Received: ITAT quashes S.263 Revision [Read Order]")
PCIT cannot use Suo Motu Revisional Power u/s 263 if AO has Allowed Deductions after Investigation: Kerala HC grants Relief to Apollo Tyres [Read Order]
The Kerala High Court recently granted relief to Apollo Tyres, holding that the Principal Commissioner of Income Tax (PCIT) cannot invoke suo motu revisional powers under Section 263 of the Income...
![PCIT cannot use Suo Motu Revisional Power u/s 263 if AO has Allowed Deductions after Investigation: Kerala HC grants Relief to Apollo Tyres [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102753-pcit-suo-motu-revisional-power-apollo-tyres-relief-to-apollo-tyres-taxscan.webp "PCIT cannot use Suo Motu Revisional Power u/s 263 if AO has Allowed Deductions after Investigation: Kerala HC grants Relief to Apollo Tyres [Read Order]")
Bombay HC Condones 447-Day Delay by Income Tax Dept in Filing Appeal Against Acquittal in Tax Evasion Case {Read Order]
In a recent ruling, the Bombay High Court condoned a delay of 447 days by the Income Tax Department in filing an appeal against the acquittal of an accused in a tax evasion case, observing that the ...
![Bombay HC Condones 447-Day Delay by Income Tax Dept in Filing Appeal Against Acquittal in Tax Evasion Case {Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099160-bombay-hc-income-tax-dept-filing-appeal-tax-evasion-tax-evasion-case-taxscan.webp "Bombay HC Condones 447-Day Delay by Income Tax Dept in Filing Appeal Against Acquittal in Tax Evasion Case {Read Order]")
When Genuineness of Purchases is Doubtful but Sales Are Genuine, Only Profit Element 15% Can Be Added to Income: Bombay HC [Read Order]
In a recent judgment, the Bombay High Court held that when the genuineness of purchases is doubtful but sales are genuine, only the profit element of 15% on such purchases can be added to the...
![When Genuineness of Purchases is Doubtful but Sales Are Genuine, Only Profit Element 15% Can Be Added to Income: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/500x300_2097082-bombay-high-court-when-genuineness-of-purchases-taxscan.webp "When Genuineness of Purchases is Doubtful but Sales Are Genuine, Only Profit Element 15% Can Be Added to Income: Bombay HC [Read Order]")
Delhi HC upholds ITAT order Invalidating Penalty Imposed u/s 271 citing Absence of Valid Notice [Read Order]
In a recent case, the Delhi High Court upheld the Income Tax Appellate Tribunal ( ITAT ) order invalidating the penalty imposed under Section 271 of the Income Tax Act, 1961, citing the absence of...
![Delhi HC upholds ITAT order Invalidating Penalty Imposed u/s 271 citing Absence of Valid Notice [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092741-delhi-hc-upholds-itat-order-penalty-taxscan.webp "Delhi HC upholds ITAT order Invalidating Penalty Imposed u/s 271 citing Absence of Valid Notice [Read Order]")
Delhi HC Allows Operation of Salary Account for Subsistence Allowance, Directs PCIT to Decide Appeal Within Eight Weeks [Read Order]
The High Court of Delhi, while disposing of the petition, allowed the petitioner to operate her salary account for the subsistence allowance credited by the employer and directed the...
![Delhi HC Allows Operation of Salary Account for Subsistence Allowance, Directs PCIT to Decide Appeal Within Eight Weeks [Read Order]](https://images.taxscan.in/h-upload/2025/09/26/500x300_2091330-untitled-design-1.webp "Delhi HC Allows Operation of Salary Account for Subsistence Allowance, Directs PCIT to Decide Appeal Within Eight Weeks [Read Order]")