Judgement

The Gujarat High Court has held that ITAT Cannot Recall Its Final Order Under Section 254(2) by Re-hearing Case on Merits

High Court Holds Rectification Power Under Section 254(2) Cannot Be Used as a Review Jurisdiction

HC invalidates entire reassessment proceedings, holding that there was no new tangible material indicating income escapement and the reopening was merely a change of opinion. 

High Court Holds Assessment Reopening Based On Mere Change Of Opinion and Lacked Fresh Tangible Material

Articles

Taxpayers should not wait for a possible ITR deadline extension and should file early to avoid penalties, correct financial mismatches, and choose the right tax regime.

ITR Filing Deadline: Why Waiting for an Extension Could Cost You

The Gujarat High Court has held that GST authorities cannot reject a refund claim for excess interest by disregarding an earlier binding judgment of the High Court. 

High Court  Holds Interest Cannot Be Charged on Amount Already Deposited in Electronic Cash Ledger Before Due Date

The HC Rejects 947-Day Delay Condonation Plea, Holds Financial Hardship Cannot Override Mandatory Customs Act Pre-Deposit Requirements.

High Court Holds  Financial Constraints Cannot Justify Delay In Complying With Customs Pre-Deposit Rules

The court held that the Income Tax Department could not reopen a completed assessment without fresh material or alleging failure to disclose material facts.

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High Court Holds Rectification Power Under Section 254(2) Cannot Be Used as a Review Jurisdiction

High Court Holds Assessment Reopening Based On Mere Change Of Opinion and Lacked Fresh Tangible Material

ITR Filing Deadline: Why Waiting for an Extension Could Cost You

High Court Holds Interest Cannot Be Charged on Amount Already Deposited in Electronic Cash Ledger Before Due Date

High Court Holds Financial Constraints Cannot Justify Delay In Complying With Customs Pre-Deposit Rules

HC Quashes Income Tax Reopening Notice, Holds It Was Based on ‘Change of Opinion’