Without recalling earlier order, fresh rectification order u/s 154 can not be passed In a recent judgment, Allahabad High Court has quashed second rectification order u/s 154 which was passed without recalling the earlier order passed u/s 154 ABCAUS Case Law Citation:4409 (2025) (02) abcaus.in HC In the …

Annual Statement u/s 285 by a non-resident to be furnished within eight months  Under section 285 of the Income Tax Act, 1961 (the Act) every person, being a non-resident having a liaison office in India set up in accordance with the guidelines issued by the Reserve Bank of …

Possibility of initiating proceedings against an assessee cannot be kept pending over his head like a Damocle’s sword – Penalty u/s 271B quashed by High Court In a recent judgment, the Hon’ble Kerala High Court has quashed penalty u/s 271B observing that the possibility of initiating proceedings against …

There is no provision in Income Tax Act for discounting the time spent during the pendency of proceedings against the deceased assessee while computing the limitation period for initiating the proceedings against his Legal Representatives. In a recent judgment, the Hon’ble Karnataka High Court has held that there …

Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017 CBIC has issued Instruction No. 02/2025-GST dated 07.02.2025 specifying procedure  to  be  followed  in  department  appeal  filed  against  interest and/or penalty only, related to Section 128A …

CCIT order rejecting application for compounding of offence u/s 276CCC quashed by Supreme Court being covered by the expression “first offence”. In a recent judgment, the Hon’ble Supreme Court quashed the order of the CCIT in rejecting the application for compounding of offence u/s 276CCC for belated filing …