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Detailed view of the Supreme Court Building's frontal frieze depicting historical figures and justices.
Posted inBlog

Delhi High Court Sets Aside Section 148A(d) Order For Ignoring Assessee Reply

Delhi High Court invalidates a Section 148A(d) income tax order because the assessing officer failed to review the submitted reply, violating natural justice.
Posted by Prasenjit Bhowmik September 11, 2026
Stock trading concepts with passport, credit cards, cash, and smartphone app image.
Posted inBlog

ITAT Mumbai Rules Bank and Demat Verification Crucial in Penny Stock Cases

ITAT Mumbai holds that the penny stock label cannot substitute proper bank and demat verification, admitting fresh evidence under Rule 29.
Posted by Prasenjit Bhowmik September 9, 2026
Close-up of calculators and a sticky note labeled 'Tax Season', symbolizing tax preparation.
Posted inBlog

WhatsApp Chats Alone Insufficient for Income Tax Additions ITAT Mumbai

ITAT Mumbai rules that WhatsApp chats cannot solely justify tax additions under sections 69A and 69C without proper verification.
Posted by Prasenjit Bhowmik September 9, 2026
Scattered wooden letter tiles spelling 'credit risk' on a rustic wooden surface.
Posted inBlog

Low Income Does Not Equal Low Creditworthiness Under Section 68

Discover why low returned income does not automatically prove lack of creditworthiness under Section 68 based on recent appellate tribunal rulings.
Posted by Prasenjit Bhowmik September 7, 2026
Person playing PUBG on smartphone outdoors with charging cable attached.
Posted inBlog

ITAT Agra Rules Online Gaming Buy-Ins Exceeding Winnings Constitute Loss Under Section 115BB

ITAT Agra deletes Rs 1.21 crore online gaming tax addition, ruling that buy-ins exceeding gross winnings result in a net loss rather than taxable income.
Posted by Prasenjit Bhowmik September 6, 2026
A gavel striking a sound block, symbolizing justice and legal authority in a courtroom setting.
Posted inBlog

Madhya Pradesh High Court Mandates Personal Hearing Before Adverse GST Orders

The MP High Court sets aside a Goods and Services Tax demand order, ruling that a personal hearing is mandatory under Section 75(4) before adverse rulings.
Posted by Prasenjit Bhowmik September 3, 2026
ITAT Quashes Reassessment Under Section 147 for Change of Opinion on Share Premium
Posted inBlog

ITAT Quashes Reassessment Under Section 147 for Change of Opinion on Share Premium

Discover how the ITAT quashed a Section 147 reassessment over share premium, reinforcing vital taxpayer protections against arbitrary tax audits.
Posted by Prasenjit Bhowmik August 3, 2026
Delhi ITAT Quashes Assessment for No Fresh Section 143(2) Notice After Jurisdiction Change
Posted inBlog

Delhi ITAT Quashes Assessment for No Fresh Section 143(2) Notice After Jurisdiction Change

Delhi ITAT quashed a tax assessment because the new officer failed to issue a mandatory Section 143 2 notice after a jurisdiction change.
Posted by Prasenjit Bhowmik August 3, 2026
ITAT Mumbai Overturns Assessment Order Over Procedural Fairness Violations
Posted inBlog

ITAT Mumbai Overturns Assessment Order Over Procedural Fairness Violations

ITAT Mumbai overturned an assessment order, citing procedural fairness violations and emphasizing the taxpayer's right to be heard in tax cases.
Posted by Prasenjit Bhowmik June 1, 2026
ITAT Pune Clarifies Legal Standing of Assessments Against Deceased Taxpayers
Posted inBlog

ITAT Pune Clarifies Legal Standing of Assessments Against Deceased Taxpayers

ITAT Pune clarifies that tax assessments initiated during a taxpayer's lifetime remain valid post-death, requiring reassessment in the legal...
Posted by Prasenjit Bhowmik May 30, 2026

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