![AO Cannot Invoke S.147/148 to Reopen Income Tax Assessment Solely on Search Material Without S.153C Satisfaction Note: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117809-reopen-income-tax-assessment-solely-search-material-taxscan.webp "AO Cannot Invoke S.147/148 to Reopen Income Tax Assessment Solely on Search Material Without S.153C Satisfaction Note: Gujarat HC [Read Order]")
AO Cannot Invoke S.147/148 to Reopen Income Tax Assessment Solely on Search Material Without S.153C Satisfaction Note: Gujarat HC [Read Order]
The Gujarat High Court has ruled that a jurisdictional AO cannot invoke reassessment through Sections 147 or 148 of the Income Tax Act, 1961 ...
![Reassessment Based on Audit Objection without AO’s application of mind is Invalid: Supreme Court Decides in favour of Adani Power [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/2117585-reassessment-based-audit-objection-without-aos-application-mind-is-invalid-supreme-court-decides-favour-adani-power-taxscan.webp "Reassessment Based on Audit Objection without AO’s application of mind is Invalid: Supreme Court Decides in favour of Adani Power [Read Order]")
![Supreme Court dismisses Revenue’s Plea on Income Tax Addition from Sale of Penny Stock Shares for 154-Day Delay [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/2117584-supreme-court-dismisses-revenues-plea-income-tax-addition.webp "Supreme Court dismisses Revenue’s Plea on Income Tax Addition from Sale of Penny Stock Shares for 154-Day Delay [Read Order]")
![Electricity Supplied Ltd: Supreme Court Holds No Customs Duty Leviable on Electricity Supplied from SEZ to DTA [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/2117383-relief-adani-ltd-supreme-court.webp "Electricity Supplied Ltd: Supreme Court Holds No Customs Duty Leviable on Electricity Supplied from SEZ to DTA [Read Order]")
![Income Tax Final Assessment Passed While DRP Objections Still Pending: Gujarat HC Quashes Order for S. 144C Violation [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/2116896-income-tax-final-assessment-passed-drp-objections-pending-gujarat-hc-order-s144c-violation-taxscan.webp "Income Tax Final Assessment Passed While DRP Objections Still Pending: Gujarat HC Quashes Order for S. 144C Violation [Read Order]")
Satisfaction Note without Date Supplied to Petitioner after 2 years : Gujarat HC Quashes Notice u/s 153C of Income Tax Act [Read Order]
The Gujarat high court has quashed notices and associated proceedings under section153c of the Income Tax Act citing that the satisfaction note supplied by the jurisdictional officer doesn’t bear a...
![Satisfaction Note without Date Supplied to Petitioner after 2 years : Gujarat HC Quashes Notice u/s 153C of Income Tax Act [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/2116666-satisfaction-note-without-date-supplied-to-petitioner-after-2-years-gujarat-hc-quashes-notice-us-153c-of-income-tax-act-taxscan.webp "Satisfaction Note without Date Supplied to Petitioner after 2 years : Gujarat HC Quashes Notice u/s 153C of Income Tax Act [Read Order]")
Rule 8(3A) of Central Excise Rules already Declared Unconstitutional by Gujarat HC: CESTAT sets aside ₹14.14cr Demand [Read Order]
The New Delhi Principal Bench of the Customs,Excise and Service Tax Appellate Tribunal (CESTAT), has set aside a central excise duty demand raised under Rule 8(3A) of the Central Excise Rules, 2002, ...
![Rule 8(3A) of Central Excise Rules already Declared Unconstitutional by Gujarat HC: CESTAT sets aside ₹14.14cr Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/2116521-rule-83a-of-central-excise-rules-already-declared-unconstitutional-by-gujarat-hc-cestat-sets-aside-1414cr-demand-taxscan.webp "Rule 8(3A) of Central Excise Rules already Declared Unconstitutional by Gujarat HC: CESTAT sets aside ₹14.14cr Demand [Read Order]")
Higher Sale Value of ‘Inputs Cleared as Such’ Attracts Liability u/s 11D: CESTAT upholds Excise Duty Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the collection of any amount from a buyer as representing excise duty, which was in excess of the duty...
![Higher Sale Value of ‘Inputs Cleared as Such’ Attracts Liability u/s 11D: CESTAT upholds Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/2115830-higher-sale-value-inputs-cleared-such-attracts-liability-11d-cestat-upholds-excise-duty-demand-taxscan.webp "Higher Sale Value of ‘Inputs Cleared as Such’ Attracts Liability u/s 11D: CESTAT upholds Excise Duty Demand [Read Order]")
Illness of Accountant & Closure of Business are ‘Lame Excuses’ to Condone Delay in GST Appeal: Gujarat HC [Read Order]
The Gujarat High Court recently dismissed a writ petition challenging an Goods and Services Tax (GST) order in appeal which rejected condonation of delay in an appeal filed beyond the statutorily...
![Illness of Accountant & Closure of Business are ‘Lame Excuses’ to Condone Delay in GST Appeal: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/2115655-lame-excuses-condone-delay-gst-appeal-gujarat-hc.webp "Illness of Accountant & Closure of Business are ‘Lame Excuses’ to Condone Delay in GST Appeal: Gujarat HC [Read Order]")
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XXI]](https://images.taxscan.in/h-upload/2025/12/24/2114607-annual-tax-corporate-law-digest-2025-high-court-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XXI]")
Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad (CESTAT), held that a recovery notice issued for pre-liquidation excise and customs dues is without jurisdiction when the...
![Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2115033-recovery-notice-falls-for-want-non-obstante-clause-cestat-rules-taxscan.webp "Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]")
Search and Seizure Proceedings, Powers, and Procedural Safeguards in New Income Tax Act [Old vs New Income Tax Series - Article 3]
Income-tax search actions, commonly called search and seizure or raids, are among the strongest powers available to tax authorities. From 2025, these powers are reorganised under the...
![Search and Seizure Proceedings, Powers, and Procedural Safeguards in New Income Tax Act [Old vs New Income Tax Series - Article 3]](https://images.taxscan.in/h-upload/2025/12/20/2113496-new-income-tax-act-old-vs-new-taxscan.webp "Search and Seizure Proceedings, Powers, and Procedural Safeguards in New Income Tax Act [Old vs New Income Tax Series - Article 3]")