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![Cash Deposit used for Creating FD cannot Be Clubbed to Cross ₹50 Lakh Threshold: Madras HC Quashes Section 148A Action [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112744-cash-deposit-creating-fd-clubbed-threshold-madras-hc-section148a-action-taxscan.webp "Cash Deposit used for Creating FD cannot Be Clubbed to Cross ₹50 Lakh Threshold: Madras HC Quashes Section 148A Action [Read Order]")
Cash Deposit used for Creating FD cannot Be Clubbed to Cross ₹50 Lakh Threshold: Madras HC Quashes Section 148A Action [Read Order]
In a recent decision, the Madras High Court has quashed reassessment proceedings initiated under Section 148A of the Income Tax Act, 1961, holding...
![Old v/s New Limitation: ITAT Quashes AY 2013‑14 Reopening as Old Regime Bars Reassessment Despite New 10‑Year Rule u/s 149 [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/250x150_2110910-itat-chennai-reassessment-old-vs-new-limitation-reopening-old-regime-bars-taxscan.webp "Old v/s New Limitation: ITAT Quashes AY 2013‑14 Reopening as Old Regime Bars Reassessment Despite New 10‑Year Rule u/s 149 [Read Order]")
![Reassessment in Wrong Year and Notice Beyond Limitation: ITAT Quashes ₹2.13 Cr Additions u/s 50C [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/250x150_2104877-reassessment-itat-taxscan.webp "Reassessment in Wrong Year and Notice Beyond Limitation: ITAT Quashes ₹2.13 Cr Additions u/s 50C [Read Order]")
![Reassessment Initiated Based on Incorrect Non-Filing of ITR Alert from Insight Portal: Patna HC Quashes Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Reassessment-ITR-Alert-Insight-Portal-Patna-HC-taxscan.jpg "Reassessment Initiated Based on Incorrect Non-Filing of ITR Alert from Insight Portal: Patna HC Quashes Demand [Read Order]")
![Refund Claim in Terms of Customs Notification cannot be Rejected due to Non-Filing of Certificate of Origin in Time of Bills of Entry, Bar of Unjust Enrichment Not Applicable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/site-img-Recovered.jpg "Refund Claim in Terms of Customs Notification cannot be Rejected due to Non-Filing of Certificate of Origin in Time of Bills of Entry, Bar of Unjust Enrichment Not Applicable: CESTAT [Read Order]")
Generation of Notice without Dispatch fails to meet the expression 'shall be issued' u/s 149: Delhi HC [Read Judgment]
In a ruling by the Division Bench of the Delhi High Court, it was held that, the Generation of Notice by the Jurisdictional Assessing Officer (JAO) without dispatch fails to meet the expression...
![Generation of Notice without Dispatch fails to meet the expression shall be issued u/s 149: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/09/Generation-of-Notice-Dispatch-fails-Delhi-HC-TAXSCAN.jpg "Generation of Notice without Dispatch fails to meet the expression shall be issued u/s 149: Delhi HC [Read Judgment]")