Sanction, Time Limits and Deadlines for Reassessment — Sections 282, 284 and
286 Explained
The
limitation periods and approval requirements that decide whether a reassessment
notice is even legally valid, and...
Income Escaping Assessment (Reassessment) Under Sections 279 to 281 — The
New Regime Explained
How
reopening of assessments works under the Income-tax Act, 2025, and why the
mandatory show-cause step an...
Faceless Assessment Under Section 273 — Procedure, Safeguards and Practical
Realities
How
electronic, jurisdiction-free assessment works under the new Act, the strong
body of case law protecting the rig...
Best Judgment Assessment Under Section 271 — When the Assessing Officer
Decides Without You
Understanding
the triggers, the legal standard for a fair estimate, consequences, and
remedies available when ...
Regular and Scrutiny Assessment Under Section 270(10) — A Complete GuideHow
cases are selected for detailed examination, the natural-justice standard
courts demand, and how to conduct yourself through the process...
Processing
of Return and Summary Assessment Under Section 270(1) — What Every Taxpayer
Must Know
Understanding
intimations, prima facie adjustments, the new mandatory hearing requirement,
and why an intimati...
Assessment
Under the Income-tax Act, 2025 — A Complete Overview of the New Framework
How
assessment, reassessment and recomputation are structured under the Act that
replaced the Income-tax Act, 1961 with eff...
Facts of the CaseThe Commissioner of Central GST & Central Excise, J&K
Jammu preferred multiple Central Excise Appeals before the High Court of Jammu
& Kashmir and Ladakh against Emcure Pharmaceuticals Ltd....
Facts of the CaseThe petitioner, Ajmal, Director of M/s MGS
Associates Ready Mix Trading Private Limited, filed a writ petition before
the Kerala High Court challenging the freezing of the company's bank account by
IC...
Facts of the Case
The petitioner, Sachin Kumar, an auditor by profession, approached the
Karnataka High Court seeking anticipatory bail under Section 438 of the Code
of Criminal Procedure (Cr.P.C.) in connection with ...