Madras High Court rules reassessment under Income Tax Act is valid where original assessment is silent on Section 80HHC deduction; not a change of opinion.
Read Full ArticleITAT Mumbai holds reassessment notice issued by Jurisdictional AO instead of Faceless AO void ab initio; assessment quashed for AYs 2020-21 to 2022-23.
Telangana High Court rules income from sale of tissue-cultured plants is agricultural income exempt from tax under the Income Tax Act.
Madras High Court rules Bhagavad Gita is not a religious text; FCRA registration cannot be denied to organisations teaching Gita and Yoga.
Supreme Court rules that cash loans above ₹20,000 do not invalidate cheque dishonour cases under Section 138 of the NI Act despite I-T Act violations.
Calcutta High Court quashes reassessment notice against Himadri Speciality Chemical, holding it invalid as a mere change of opinion by the Assessing Officer.
India’s new Income Tax Act, 2025 will overhaul ITR filing by FY28, with simplified forms, clearer rules, and a modernised digital compliance framework.
Kerala High Court rules ITAT cannot uphold a Section 263 revision on new grounds not cited by the Commissioner, holding the Tribunal must stay within its limited scope.
Gujarat High Court quashes Section 153C notices, holding no assessment can be initiated without incriminating material directly linking the taxpayer to the search.
Madras High Court held that delay in filing Form 10B cannot deny trusts tax exemption, stressing that procedure should aid justice, not obstruct it.
Madras High Court rules income tax reassessment beyond three years invalid without approval from top authority under new regime, ensuring taxpayer safeguards.
Delhi ITAT upholds jeweller’s ₹3.7 cr demonetization cash deposits, ruling them genuine sales; dismisses Revenue’s appeal under Sec 68.
SC: Inform IT Dept if property suit involves cash transaction of ₹2 lakh+ to curb Section 269ST violations; non-reporting may invite action.
Rajasthan High Court upholds Income Tax notice under Section 153C, validating WhatsApp chats as evidence when backed by specific transactions.
Supreme Court issues notice on a woman lawyer’s plea alleging illegal 14-hour custody, sexual assault, threats and evidence destruction by Noida Police.
30 December, 2025 12:26 AM
Supreme Court holds tenants cannot dictate landlords’ choice of premises or suggest alternatives to defeat bona fide eviction needs.
30 December, 2025 11:59 PM
Madras High Court grants 12-week interim bail to YouTube journalist Savukku Shankar, flags repeated incarceration as abuse of process and violation of Article 21.
30 December, 2025 02:13 AM
Jharkhand HC rules Section 197 CrPC sanction not required for siphoning state funds, holding protection cannot shield corrupt public servants.
30 December, 2025 11:24 PM
Khaleda Zia, Bangladesh’s first woman Prime Minister, dies at 80 after prolonged illness, ending a defining era in the country’s turbulent political history.
30 December, 2025 04:53 PM
Jharkhand High Court directs the State to ensure 100% voluntary blood donation and establish Blood Component Separation Units in all districts within three months.
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![ITAT Mumbai: Reassessment Notice Issued by Jurisdictional Assessing Officer Instead of Faceless Assessing Officer Held Void Ab Initio; Assessment Proceedings Quashed [Read Order]](/secure/uploads/2025/12/lj_1681_ITAT_Mumbai_Reassessment.jpeg)
![Income from Sale of Tissue-Cultured Plants Constitutes Agricultural Income, Exempt from Tax: Telangana HC [Read Order]](/secure/uploads/2025/12/lj_9939_Income_from_Sale_of.webp)
![Bhagavad Gita Not a Religious Text; FCRA Registration Cannot Be Denied for Teaching Gita and Yoga: Madras HC [Read Order]](/secure/uploads/2025/12/lj_3948_Bhagavad_Gita_Not_a_Religious.webp)
![Cash Debt Exceeding ₹20,000 Does Not Invalidate Cheque Dishonour Cases Under Section 138 of the NI Act: SC [Read Order]](/secure/uploads/2025/12/lj_9569_Cash_Debt_Exceeding.webp)
![Calcutta HC Strikes Down Reassessment Notice Against Himadri Speciality Chemical, Upholds ‘Change of Opinion’ Doctrine [Read Order]](/secure/uploads/2025/12/lj_7850_Calcutta_HC_Strikes_Down.webp)
![ITAT Cannot Uphold Section 263 Revision on Grounds Not Taken by Commissioner: Kerala HC [Read Judgment]](/secure/uploads/2025/12/lj_2714_ITAT_Cannot_Uphold.webp)
![Gujarat HC Quashes Section 153C Notices for Lack of Nexus With Searched Material [Read Judgment]](/secure/uploads/2025/12/lj_5220_Gujarat_HC_Quashes.webp)
![Delay in filing Form 10B cannot deprive trusts of tax exemption; procedure must serve justice, not defeat it: Madras HC [Read Order]](/secure/uploads/2025/11/lj_9075_Delay_in_filing_Form_10B.webp)
![Income Tax Reassessment After 3 Years Needs Chief Commissioner Approval: Madras HC [Read Order]](/secure/uploads/2025/11/lj_2646_Income_Tax_Reassessment.webp)
![Delhi ITAT Clears ₹3.7 Cr Demonetization Cash Deposits of Jeweller, Dismisses Revenue’s Appeal [Read Order]](/secure/uploads/2025/09/lj_9955_Delhi_ITAT_Clears.webp)
![IT authorities to be informed if suit involved cash transaction of Rs two lakh or more: SC [Read Judgment]](/secure/uploads/2025/04/lj_1723_Inform_IT_authorities_if_suit.webp)
![Rajasthan High Court upholds Income Tax Notice based on WhatsApp Chats as valid evidence [Read Judgment]](/secure/uploads/2025/04/lj_8082_Rajasthan_High_Court_upholds.webp)
