Category: Judgments

The appellant/Petitioner not barred to arguing points other than on which the appeal is admitted by Court. SLP against admission of an appeal is not maintainable – SC In a recent order, the Hon’ble Supreme Court has held that admission of an appeal does not debars the appellant/Petitioner …

Validity of 2nd provisional attachment order after expiry of 1st provisional attachment order u/s 83 of the Central/State GST Act. Whether second attachment order valid after expiry of first provisional attachment order u/s 83 of the GST Act 2017? – Supreme Court to decide ABCAUS Case Law Citation:4654 …

Supreme Court refused to quash the order passed by the PCIT under section 127 of Income Tax Act 1961 transferring the case of the assessee from one State to another.  In a recent case the Hon’ble Supreme Court declined to quash the transfer of case under section 127 …

High Court directs CPC Bangalore to accept physical revised return as time limit for relevant year had expired. In a recent judgment, High Court of Meghalaya directed CPC Bangalore to accept the physical revised return as time limit for filing the revised returns for the relevant accounting year …

Secretly recorded conversation with spouse is an admissible evidence in divorce proceedings – Supreme Court In a recent judgment, Hon’ble Supreme Court held that secretly recording of conversation with spouse is an admissible evidence in divorce proceedings before Family Court. ABCAUS Case Law Citation:4651 (2025) (07) abcaus.in SC …

No disallowance merely because of self-made vouchers for expenses when such expenses are common in the kind of business done by the assessee – ITAT In a recent judgment ITAT Bangalore has held that disallowance merely because of self-made vouchers for expenses is not correct when such expenses …

GST assessment order without containing DIN Number non-est and invalid – High Court set aside the assessment. In a recent judgment, Andhra Pradesh High Court set aside the GST assessment order without containing DIN Number being non-est and invalid. ABCAUS Case Law Citation:4649 (2025) (07) abcaus.in HC In …

It is surprising that the Postal Department and the Income Tax Department have not been integrated – High Court In a recent judgment, the Hon’ble High Court of Karnataka expressed surprise that the Postal Department and Income Tax Department have not been integrated to provide real-time tracking of …

ITAT quashed order passed by PCIT u/s 263 without mentioning specific Section under which AO should have made the addition In a recent judgment, ITAT Delhi has held that order passed by the PCIT under Section 263 without mentioning the specific charging Section under which the AO should …

No penalty u/s 271E or 271D can be levied without satisfaction recorded in the assessment order for initiating the penalty proceedings – High Court In a recent judgment, High Court of Rajasthan quashed notice issued under Section 271E and the proceedings thereto as no satisfaction was recorded by …