Judgement

The Tribunal deletes Rs 6.70 lakh Sec. 69A addition, accepting assessee’s explanation that demonetisation cash deposits were from wedding funds and deceased mother’s savings.

ITAT: Validates Cash Deposits During Demonetisation Sourced From Assessee’s Deceased Mother; Deletes Sec. 69A Addition

Court quashes decades-old tax demands, citing delay and absence of supporting records by Revenue

Old Tax Demands Invalid Without Records; High Court Applies Doctrine of Laches

Supreme Court upholds HC ruling quashing Section 153C notice due to 22-month delay in recording satisfaction note

SC Dismisses Revenue SLP; Upholds Quashing of Delayed Section 153C Notice

Court refuses to condone delay, finds no sufficient cause for belated filing by Revenue

SC Rejects 359-Day Delay, Dismisses Revenue SLP as Time-Barred

Articles

A comprehensive overview of the latest changes in ITR Forms 1-7 for AY 2026–27, covering new disclosures, updated rules, and their impact on taxpayers.

Major Changes Introduced to ITR -1 Form; Effective AY 2026-27

Court invalidates belatedly signed assessment, holds order non-existent beyond statutory limitation period under law

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ITAT: Validates Cash Deposits During Demonetisation Sourced From Assessee’s Deceased Mother; Deletes Sec. 69A Addition

Old Tax Demands Invalid Without Records; High Court Applies Doctrine of Laches

SC Dismisses Revenue SLP; Upholds Quashing of Delayed Section 153C Notice

SC Rejects 359-Day Delay, Dismisses Revenue SLP as Time-Barred

Major Changes Introduced to ITR -1 Form; Effective AY 2026-27

High Court Quashes Time-Barred Assessment Signed After Limitation Period