Day: January 14, 2026

Section 148 of Income Tax Act after 01.04.2021, does not even require recording reason to believe. In a recent judgment, Delhi High Court has held that language of section 148 of the Income Tax Act after 01.04.2021, does not even require recording reason to believe much less possession …

Income Tax Department, Lucknow is hiring Young Professional for assisting the Departmental Officers posted in various benches of ITAT, Lucknow With a view to augment departmental representation in ITAT, the Young Professional Scheme envisions engagement of Young Graduates in Law & Accountancy who are rich in domain knowledge. …

Burden of proof is on assessee to adduce cogent evidence that land sold was an agricultural land – Supreme Court dismisses SLP. In a recent judgment, Hon’ble Supreme Court dismissed SLP of the assessee against the judgment of Hon’ble Kerala High Court holding the land sold by the …

Civil Court decreed refund of security deposit of VAT era as in GST Regime there is no requirement of security deposit at the time of registration. In a recent judgment, Civil Court Judge decreed refund of security deposit in the form of Fixed Deposit given at the time …

Pursuing remedy through rectification application u/s 154 within time, is a reasonable cause for condonation of delay in filing of appeal before CIT(A). In a recent judgment, ITAT Lucknow has accepted the plea that pursuing remedy through application u/s 154 of Income Tax Act within time, should be …