Bombay High Court: Hongkong and Shanghai Banking Corporation Ltd v. State of Maharashtra Writ Petition (L) No. 4698 of 2026 The recovery proceedings were initiated against the petitioner despite pendency of appeal before the GST Appellate Tribunal and despite payment of required pre-deposit. The petitioner contended that the Tribunal had no power to grant interim …

Chattisgarh High Court: Maa Harsiddhi Infra Developers P. Ltd. v. ACIT The Hon’ble High Court held that the Income Tax Department cannot invoke the limited powers under Section 143(1)(a) of the Income Tax Act to disallow claims involving debatable legal issues, such as delayed deposit of employees’ contributions towards ESI and EPF under Section …

Telangana High Court: Piramal Swasthya Management and Research Institute v. Assistant Commissioner of Income Tax & Anr. The Hon’ble High Court quashed the reassessment proceedings initiated under Sections 148A(d) and 148 of the Income Tax Act, holding that the Revenue cannot reopen an issue that had already been examined and accepted during the original …

Gujarat High Court: Bhavnaben Darshanbhai Patel v. Income Tax Officer The Hon’ble High Court quashed the reassessment notices ruling that the IT Department cannot reopen completed assessments based on vague third-party documents that have no clear link to the person concerned. The case arose after search under section 132 in the cases on B …