Empanelment to act as ICAI exam observers for September & November 2026 CA Examination. Last date to apply is 30.06.2026 Empanelment of Chartered Accountant Members to act as Observers at Examination Centres for The Chartered Accountants Examinations to be held in September and November 2026. ICAI proposes to …

In abated search assessments u/s 153A, AO’s investigative powers are wide and are not restricted to “incriminating material” only – High Court In a recent judgment, Hon’ble High Court has held that in an abated search assessments under Section 153A, the AO’s investigative powers are as wide as …

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 …