Latest updates for Cit Appeals Enhancement Case Law

Fresh curated links around CIT Appeals enhancement case law are collected here so marketers can spot useful updates and turn timely ideas into posts faster.

Recent items include:

  • Can the CIT(A) Enhance an Assessment by Introducing a Completely New Source of Income? ITAT Delhi Says No
  • Can a High Court Enhance a Convict’s Sentence Without an Appeal by the State or Victim?
  • Court provides reminder of the limits of late evidence in appeals and section 120 notices

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thetaxtalk.com /1 month ago

Can the CIT(A) Enhance an Assessment by Introducing a Completely New Source of Income? ITAT Delhi Says No

Can the CIT(A) Enhance an Assessment by Introducing a Completely New Source of Income? ITAT Delhi Says No   The power of the Commissioner of Income Tax (Appeals) [CIT(A)] to enhanc...

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legalbites.in /2 weeks ago

Can a High Court Enhance a Convict’s Sentence Without an Appeal by the State or Victim?

Supreme Court protects the right of appeal by ruling against sentence enhancement in the absence of a challenge seeking it.

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freemovement.org.uk /1 month ago

Court provides reminder of the limits of late evidence in appeals and section 120 notices

The Court of Appeal has reaffirmed that a tribunal cannot consider circumstances which arise after an application has been decided, unless the Home Office agrees to it. This is the...

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thetaxtalk.com /3 weeks ago

Rejected of application done under Section 119(2)(b) Application: Is It Appealable?

Rejected of application done under Section 119(2)(b) Application: Is It Appealable?   What is the remedy when the Income Tax Department refuses to condone the delay? Tax laws presc...

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legalbites.in /1 month ago

Appeals under BNSS: Meaning, Procedure and Powers of Appellate Courts

A concise guide to appeals under BNSS, covering the right to appeal, filing and hearing procedure, and powers of Appellate Courts.

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freemovement.org.uk /1 week ago

Judicial discretion and burden of proof in civil penalty appeals – a light at the end of the tunnel?

Challenging civil penalty notices for breaches of section 15 of the Immigration, Asylum and Nationality Act 2006 has long been complicated by a lack of binding or persuasive author...

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thetaxtalk.com /1 month ago

Can Income Tax Additions Be Made Solely on Third-Party Evidence? ITAT Mumbai Says No – A Landmark Judgment Every Taxpaye...

Can Income Tax Additions Be Made Solely on Third-Party Evidence? ITAT Mumbai Says No – A Landmark Judgment Every Taxpayer Must Know   Keywords: Third-party evidence under Income Ta...

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currentfederaltaxdevelopments.com /2 weeks ago

The Full Payment Requirement and the Presumption of Correctness: Jurisdictional Lessons from Pellegrino v. United States

Pellegrino v. United States, No. 1:26-cv-00403, 2026 WL (Fed. Cl. Aug. 20, 2026) In Pellegrino v. United States, No. 1:26-cv-00403 (Fed. Cl. Aug. 20, 2026), Judge Philip S....

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amlegals.com /2 weeks ago

Statutory Power to Grant Provisional Release Cannot Be Curtailed by CBIC Circular: Madras High Court

Introduction In Vimpro Tech v. Commissioner of Customs (Gr.2), Chennai, decided on 5 August 2026 [(2026) 45 Centax 206 (Mad.)], the Madras High Court examined whether the statutory...

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thetaxtalk.com /1 month ago

Section 87A Rebate Litigation: Is the ITAT Appeal Fee Always ₹10,000? A Fresh Perspective

Section 87A Rebate Litigation: Is the ITAT Appeal Fee Always ₹10,000? A Fresh Perspective Can an Appeal Against Denial of Rebate Under Section 87A Be Filed with a Fee of Just ₹500?...

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legalbites.in /1 month ago

Case Summary: Standard Chartered Bank & Anr. v. Enforcement Officer, Ministry of Home Affairs & Anr. (2026) | Se...

Supreme Court rules on mandatory FERA notice, inherent powers under Section 482 CrPC (Section 528 BNSS), and the constitutional right to a speedy trial.

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thetaxtalk.com /1 month ago

Can CPC Apply the Supreme Court’s Checkmate Judgment Retrospectively? ITAT Says No

Can CPC Apply the Supreme Court’s Checkmate Judgment Retrospectively? ITAT Says No A Debatable Issue Cannot Be Adjusted Under Section 143(1) by Applying a Later Supreme Court Decis...

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thetaxtalk.com /3 weeks ago

129 Days Late, But Not Too Late: Nagpur ITAT directed CIT (A) to decide the case on merits after providing an opportunit...

129 Days Late, But Not Too Late: Nagpur ITAT directed CIT (A) to decide the case on merits after providing an opportunity of hearing to the Assessee     When justice prevailed over...

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thetaxtalk.com /1 month ago

Assessment in the Name of a Deceased Person Is a Nullity: ITAT Allows Legal Ground Even If Not Raised Before CIT(A)

Assessment in the Name of a Deceased Person Is a Nullity: ITAT Allows Legal Ground Even If Not Raised Before CIT(A)   Ahmedabad ITAT Reaffirms That Jurisdictional Defects Can Be Ra...

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thetaxtalk.com /1 month ago

Section 263 Cannot Override Section 153A for Unabated Years Without Incriminating Material: Bombay High Court Reaffirms...

Section 263 Cannot Override Section 153A for Unabated Years Without Incriminating Material: Bombay High Court Reaffirms Abhisar Buildwell Principle   PCIT v. Surendra L. Hiranandan...

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blog.saginfotech.com /1 day ago

ITAT Bengaluru Addresses ₹1.23 Lakh Tax Demand Caused by Consultant’s Wrong Tax Regime Selection

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, ruled that due to an error made by the tax consultant, the income tax return was processed under the old tax regime. As a...

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thetaxtalk.com /2 weeks ago

Section 50C Addition Cannot Survive When AO Fails to Refer Valuation Dispute to DVO: ITAT

Section 50C Addition Cannot Survive When AO Fails to Refer Valuation Dispute to DVO: ITAT   Assessee disputed stamp duty value and specifically requested DVO reference, but AO proc...

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currentfederaltaxdevelopments.com /1 week ago

Tax Administration, Sham Partnerships, and Voluntary Compliance: Understanding the Eleventh Circuit’s Affirmation of the...

Filipowski v. Commissioner, No. 25-11382 (11th Cir. 2025), September 2, 2026 For tax professionals representing clients with significant tax delinquencies, the Offer-in-Comp...

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thetaxtalk.com /1 month ago

Procedural Lapse Cannot Defeat Substantive Tax Benefit: Telangana High Court Restores Section 115BAA Benefit Despite Del...

Procedural Lapse Cannot Defeat Substantive Tax Benefit: Telangana High Court Restores Section 115BAA Benefit Despite Delay in Filing Form 10-IC   A Landmark Judgment on “Genuine Ha...

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businesstoday.in /1 month ago

Can third-party documents alone trigger a tax demand? ITAT explains when the Income Tax Department can act

A recent ITAT ruling has clarified that the Income Tax Department cannot raise a tax demand solely on the basis of documents recovered from a third party without independent eviden...

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blog.saginfotech.com /4 weeks ago

Delhi ITAT Directs CIT(A) to Decide Whether CAM Charges Attract 2% TDS U/S 194C or 10% U/S 194-I

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, in this case, has mentioned that the Commissioner of Income Tax (Appeals) [CIT(A)] should determine whether Tax Deducted at S...

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currentfederaltaxdevelopments.com /1 month ago

The Tax Court Open Door: Why the BBA Partnership Petition Deadline Is Not Jurisdictional

Big Apple Tompkins Realty LLC, Mojahed H. Bhutta, Partnership Representative v. Commissioner of Internal Revenue, 167 T.C. No. 7 (August 5, 2026) In tax controversy, the lin...

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thetaxtalk.com /2 weeks ago

Once an Inquiry Under Section 148A(a) Is Approved, the Assessing Officer Cannot Skip It: Chhattisgarh High Court Quashes...

Once an Inquiry Under Section 148A(a) Is Approved, the Assessing Officer Cannot Skip It: Chhattisgarh High Court Quashes Reassessment     Landmark Judgment Reinforces That the Stat...

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thetaxtalk.com /3 weeks ago

Section 153C Cannot Be Invoked After 1 April 2021 for an “Other Person” Merely Because the Search Was Conducted Earlier:...

Section 153C Cannot Be Invoked After 1 April 2021 for an “Other Person” Merely Because the Search Was Conducted Earlier: ITAT Bangalore   Landmark Ruling Clarifies That the Date of...

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Sources covering Cit Appeals Enhancement Case Law

amlegals.com

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blog.saginfotech.com

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thetaxtalk.com

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businesstoday.in

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currentfederaltaxdevelopments.com

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freemovement.org.uk

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