ITR Archives

TOP LEGAL DEVELOPMENTS THIS WEEK [29 June-5 July 2026] | Nirav Modi’s personal guarantee; AI-Generated cases; Raghav Chadha’s Defamation Suit; and more

A quick roundup to cover all the important legal developments and cases this week.

Income assessment using ITR in accident claims

How ITRs can be used to assess annual income of deceased persons in Motor Accident Claims? Supreme Court lays down the method

The Court observed ITRs are statutory documents when it comes to assessing one’s income, for the purposes of compensation under the MV Act. Hence, it issued the Guidelines for annual income assessment after effectively making a bifurcation between salaried individuals and self-employed individuals.

Cases Reported ITR & GSTR Cases

Cases Reported in ITR | Latest Cases on Income Tax Laws

Explore the latest cases reported in SCC’s Income Tax Reports (ITR) Volume on International Transactions, Assessment, Recovery of Tax, Reassessment, Appeal, Industrial Undertakings and much more.

Cases Reported ITR & GSTR Cases

Cases Reported in ITR | Latest Cases on Income Tax Laws

Explore the latest cases reported in SCC’s Income Tax Reports (ITR) Volume on Appeal, Refund, Assessment, Revision, Business expenditure, Recovery of Tax, Revision, Capital or Revenue receipt, Search and Seizure, Benami Transactions and much more.

Cases Reported ITR & GSTR Cases

Cases Reported in ITR | Latest Cases on Income Tax Laws

Explore the latest cases reported in SCC’s Income Tax Reports (ITR) Volume on Assessment, Notice, Business or Revenue expenditure, Double taxation, Return of Income, Revision, Search and Seizure, Faceless assessment and much more.

Cases Reported ITR & GSTR Cases

Cases Reported in ITR | Latest Cases on Income Tax Laws

Explore the latest cases reported in SCC’s Income Tax Reports (ITR) Volume on Exemptions, Revision, Deductions, Limitation, Appeal, Reassessment, Legacy Dispute Resolution, Faceless assessment and much more.

Cases Reported ITR & GSTR Cases

Cases Reported in ITR | Latest Cases on Income Tax Laws

Explore the latest cases reported in SCC’s Income Tax Reports (ITR) Volume on Charitable purpose, Exemptions, Revision, Deductions, Search and Seizure, Appeal, Reassessment, Business expenditure, Penalty proceedings and much more.

Case Briefs Tribunals/Commissions/Regulatory Bodies

Read why ITAT rejected Congress Party’s appeal for exemption of Rs 199.15 Crores due to delay in filing ITR

The ITAT reiterated that so far as an interpretation of such an exemption provision in a fiscal statute was concerned, a stricter interpretation had to be employed rather than a liberal one.

Legislation Updates Notifications

Income Tax Department: Verification operation to curb fraudulent ITR filing

The Verification Operation will aid in dismantling the networks behind the fraudulent schemes and ensure accountability under law.

Cases Reported ITR & GSTR Cases

Cases Reported in ITR| Latest Cases on Income Tax Laws

Explore the latest cases reported in Income Tax Reports (ITR) Volume on Return of Income, Royalty, Exemptions, Investment business, Reassessment, Appeal and much more.

Cases Reported ITR & GSTR Cases

Cases Reported in ITR | Latest Cases on Income Tax Laws

Explore the latest cases reported in SCC’s Income Tax Reports (ITR) Volume on Income tax deductions, Depreciations, Reassessment, Appeal and much more.

Legislation Updates Notifications

ITR Filing Deadline extended! CBDT pushes due date to 15th September 2025

This extension of time will facilitate a smooth and convenient filing experience for taxpayers.

Case Briefs High Courts

‘A detailed enquiry be initiated on the failure on the part of the Faceless Assessing Officer’; Bombay HC holds assessment order by FAO as time barred

The case of the petitioner is quite elementary, and we are constrained to observe the complete apathy and negligent approach of the assessing officer concerned in discharging his duties, by the provisions of the Income Tax Act, 1961.