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Supreme Court declines to entertain SLP due to constitution of the GST Appellate Tribunal In a recent judgment, Hon’ble Supreme Court has declined to entertain a SLP against the decision of the Allahabad High Court whereby the High Court dismissed the appeal of the Petitioner against the order …
After notice u/s 143(2) is issued in scrutiny proceedings, summary processing u/s 143(1) is not permissible – ITAT In a recent judgment, ITAT Bangalore has held that once scrutiny proceedings initiated by issue of notice u/s 143(2), the assessment proceedings are set in motion under the regular assessment …
Assessment Order without digital or manual signature is non-est and illegal In a recent judgment, Delhi ITAT has held that an Assessment Order without digital or manual signature is non-est and illegal ABCAUS Case Law Citation:5154 (2026) (05) abacus.in ITAT Important Case Laws relied upon by Parties In …
Once assessee filed ITR, in response to the notice u/s 148 of the Act, even beyond time prescribed, Assessing Officer is required to issue notice u/s 143(2) – ITAT In a recent judgment, ITAT Lucknow has held that once the assessee has filed the return, in response to …
Petitioner was not disqualified in tender for submitting EMD by way of Fixed Deposit in place of Demand Draft – SC In a recent judgment, the Hon’ble Supreme Court has held that Petitioner was not disqualified in tender for submitting EMD by way of Fixed Deposit in place …
State Bank of India in its General Meeting of the Shareholders elected four Directors to the Central Board. The meeting was held in terms of Regulation 40(4) of the State Bank of India General Regulations, 1955. As the number of valid nominations was 7 against the 4 notified …
Voluntary declaration of additional income by increasing WIP was not proper, as assessee will take the additional benefit in the subsequent year – ITAT In a recent judgment, ITAT has held that voluntary declaration/surrender of additional income by the assessee during the survey should not have been made …
Cash payment for purchase of land or property cannot be treated as violation of provisions of section 269SS or 269T of the Income Tax Act – ITAT In a recent judgment, ITAT has held that cash is the legal tender for purchase of land or property when the …
Income Tax Department has released Excel Utility for e-filing ITR-1, ITR-2 and ITR-4 for AY 2026-27 and Common Offline Utility for ITR-1 and ITR-4 Excel utilities of ITR-1 and ITR-4 are now available at e-filing portal. Rest of the ITR Forms can be expected shortly. It may be …
Amount of money received as Mediclaim not deductible from an award passed by MACT under the head of medical expenses. Amount of money received as Mediclaim under Mediclaim policy is not deductible from an award passed by Motor Accidents Claims Tribunal (the MACT) which may also include compensation …
