Judgement

The High Court quashed the rectification order dated 05.01.2026 against GAIL (India) Limited, holding that Section 154 of the Income Tax Act, 1961 cannot be invoked to alter orders passed under the Direct Tax Vivad se Vishwas Act, 2020, since such orders are final and conclusive.

Income Tax: PCIT cannot rectify order passed under Vivad se Vishwas Scheme u/s 154

Bombay High Court upholds ITAT order quashing Section 263 revision against charitable trust assessment

High Court upholds ITAT’s order quashing Section 263 revision proceedings against charitable trust

High Court condones seven-day delay in filing ITR and restores carry forward loss benefit to taxpayer.

Belated ITR Filing: HC Directs Condonation of Delay for Carry Forward Loss Claim

The Delhi High Court granted a complete stay on tax recovery to Cadence Design Systems, ruling that no deposit can be demanded when the Court has already settled the issue in the taxpayer's favour.

ITO Cannot Demand 20% Deposit for Stay when High Court already ruled in Favour of Taxpayer on Same Issue

Srinivasa Rao Bojanki’s writ petition challenged recovery of tax dues without being served the appellate order. The High Court directed authorities to serve the order within six weeks and barred coercive steps for eight weeks after service.

High Court Stops coercive Tax Recovery made without service of Appeal Order

A procedural lapse in filing the audit report in Form 10BB instead of Form 10B cannot, by itself, defeat such substantiative entitlement as held in CITVS Rajasthan and Gujrat Charitable foundation reported at (2018) 14 SCC 348

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Income Tax: PCIT cannot rectify order passed under Vivad se Vishwas Scheme u/s 154

High Court upholds ITAT’s order quashing Section 263 revision proceedings against charitable trust

Belated ITR Filing: HC Directs Condonation of Delay for Carry Forward Loss Claim

ITO Cannot Demand 20% Deposit for Stay when High Court already ruled in Favour of Taxpayer on Same Issue

High Court Stops coercive Tax Recovery made without service of Appeal Order

Procedural lapse in filing audit report cannot lead to denial of Income Tax Exemption: High Court