Manu Sharma

The ruling applies where the relief sought falls outside the jurisdiction of the Debt Recovery Tribunal.

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has recently quashed the reopening of an assessment and deleted an addition of ₹22.47 crore made against a trader in copper scrap and ingots, holding that the Revenue failed to establish that the purchases were bogus despite accepting the corresponding sales.

Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) held that a fresh assessment order passed pursuant to revision proceedings cannot survive once the original assessment has been quashed as time barred. It becomes “ invalid and void ab initio ” since the original assessment no longer exists in law.

Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) on 7 July held that a reassessment notice issued after the expiry of the prescribed “ surviving period ” under the Income Tax Act, 1961 is barred by limitation.

The Goods and Services Tax Appellate Tribunal (GSTAT) has activated the token generation facility for appellants facing issues while filing appeals on its e-filing portal. The facility is available through the scrolling highlights on the portal's home page.

The challenge was founded on a document annexed to the show cause notice and uploaded on the department's portal.

The Central Board of Indirect Taxes and Customs (CBIC) has constituted a Working Group to examine a proposal for centralised administration of taxpayers holding multiple Goods and Services Tax (GST) registrations under the same Permanent Account Number (PAN). The proposal covers taxpayers whose GST registrations fall under different Central Tax jurisdictions.

The NHS does not lack ambition. Across the country, clinicians, managers, patients, charities, and industry partners can see what needs to change.

The Centre has proposed replacing the colonial-era Bankers' Books Evidence Act, 1891 with the Bankers' Books Evidence Bill, 2026, which expressly recognises electronic and digital bank records, including those stored on cloud infrastructure, as admissible evidence in legal proceedings.

Rajasthan High Court held that findings under the I ncome Tax Act , though not conclusive in proceedings under the Prohibition of Benami Property Transactions (PBPT) Act , have evidentiary value and must be considered by authorities deciding benami proceedings.