Category: High Courts

HC declined to allow voluminous documents physically in Faceless Assessment

administrator February 28, 2026 High Courts, Income Tax

High Court declined to allow production of physical documents by in Faceless Assessment simply because they were voluminous In a recent judgment, Hon’ble High Court has declined Petitioner appeal to allow him production of documents by physical mode in Faceless Assessment on the ground that they were voluminous. …

In case of admitted income, AO not required to establish evidentiary basis thereof – HC

administrator February 23, 2026 High Courts, Income Tax

In case of admitted income, it is not for the Assessing Officer to establish the evidentiary basis thereof – High Court In a recent judgment, the Hon’ble High Court has held that in the case of admitted income, it is not for the Assessing Officer to establish the …

Reopening on audit objection invalid when AO had all information during assessment

administrator February 19, 2026 High Courts, Income Tax

Reopening based on audit objection invalid when AO had all the information at the time of assessment In a recent judgment, High Court held that reopening of assessment based on audit objection would be invalid being a change of opinion where the Assessing Officer had all the information …

Personal appearance of a director is not a statutory substitute for documented traceability

administrator February 16, 2026 High Courts, Income Tax

Personal appearance of a director is not a statutory substitute for documented traceability in a corporate assessment – High Court In a recent judgment, High Court has held that personal appearance of a director is not a statutory substitute for documented traceability in a corporate assessment, especially when …

Assessment order quashed as despite updating e-mail ID on Portal notices sent to old email id

administrator February 13, 2026 High Courts, Income Tax

Assessment order u/s 148 quashed as the petitioner had updated his e-mail ID in the IT Portal and the notices were sent to old email id. In a recent judgment, High Court quashed ex parte assessment order u/s 148 as the petitioner had updated his e-mail ID in …

Adjustment of income tax refund of corporate debtor against old income tax dues upheld

administrator February 11, 2026 High Courts, Income Tax

Adjustment of income tax refund due to corporate debtor against old income tax dues shown in the balance sheet upheld In a recent judgment, High Court upheld the adjustment of income tax refund due to corporate debtor against old income tax dues shown in the balance sheet and …

Entire material available on record not required to be supplied with notice u/s 148A(b)

administrator February 10, 2026 High Courts, Income Tax

Supply of information u/s 148A does not necessarily mean that entire material available on record have to be supplied to the assessee. In a recent judgment, High Court has held that supply of information u/s 148A does not necessarily mean that copies of the entire material available on …

In absence of any stipulation to maintain creditor’s PAN, no adverse view may be drawn

administrator February 8, 2026 High Courts, Income Tax

In absence of any requirement in law to maintain details of PAN of creditors, no adverse conclusion may be drawn for non-furnishing PAN details of such sundry creditors – High Court In a recent judgment, High Court has held that in the absence of no prior stipulation in …

Delay in furnishing Form 10B – Covid Period to be excluded as per decision of Supreme Court

administrator February 4, 2026 High Courts, Income Tax

Delay in furnishing Form 10B – Period between 15.03.2020 till 20.08.2022 to be excluded as per decision of Hon’ble Supreme Court In a recent judgment, Hon’ble High Court has directed acceptance of Audit Report in Form 10B holding that Covid period to be excluded for the purposes of …

ITAT has power to stay order appealed, even in absence of any subsisting tax demand

administrator January 31, 2026 High Courts, Income Tax

ITAT has jurisdiction to stay an order appealed against, even in absence of any subsisting tax demand. In a recent judgment, High Court has held that the ITAT has the jurisdiction to grant stay of the order cancelling Registration u/s 12A of the Income Tax Act notwithstanding that …