ITAT: Quashes time barred final assessment order; Follows precedents

• In Favour of Assessee
• Citation Number : TS-51-ITAT-2026(DEL)-TP

HC: ITAT Bench refusing jurisdiction an act of 'overzealousness', in teeth of Tribunal President's order

• In Favour of Assessee
• Citation Number : TS-91-HC-2026(DEL)

ITAT: Quashes final assessment order as being time barred u/s.153

• In Favour of Assessee
• Citation Number : TS-50-ITAT-2026(DEL)-TP

ITAT: Quashes final assessment order as time-barred; Follows Roca Bathroom ruling

• In Favour of Assessee
• Citation Number : TS-49-ITAT-2026(DEL)-TP

ITAT: Holds final assessment order as barred by limitation; Follows precedents

• In Favour of Assessee
• Citation Number : TS-48-ITAT-2026(DEL)-TP

SAT: Partly allows appeals in Co.'s 'pump-and-dump' case; Reduces Director’s penalty to Rs. 1 cr.

ITAT: Quashes time barred final assessment order; Applies rule of consistency

• In Favour of Assessee
• Citation Number : TS-47-ITAT-2026(DEL)-TP

Budget 2026–27 — Hope of Reforming the Design to Make Tax Simpler

ITAT: Quashes final assessment order being time barred u/s.153 applying rule of consistency

• In Favour of Assessee
• Citation Number : TS-46-ITAT-2026(DEL)-TP

HC: ASMT-12 acceptance bars Revenue from re-initiating fresh proceedings on same issue

• In Favour of Petitioner
• Citation Number : TS-31-HC(MAD)-2026-GST

SC: Rejects appeals challenging NCLAT order affirming Jaypee Infratech resolution plan

ITAT: Ratio-decidendi not nullified where higher court stays enforcement of order; Quashes time-barred assessment orders

• In Favour of Assessee
• Citation Number : TS-45-ITAT-2026(DEL)-TP

SC: Guarantor can't cap ‘default interest’ for delayed payments; Upholds Bank's claim

SC: Appoints Arbitrator in Rs. 200 cr. shipping dispute considering 'valid' clause under Tripartite Agreement

ITAT: Quashes final assessment order being time barred u/s.153; Applies rule of consistency

• In Favour of Assessee
• Citation Number : TS-44-ITAT-2026(DEL)-TP

SC: Rejects UCM Coal Company's SLP against Rs. 126 cr. arbitral award favouring Adani Enterprises

ITAT: Quashes final assessment order being time barred u/s.153; Considers Shelf-Drilling SC pendency

• In Favour of Assessee
• Citation Number : TS-43-ITAT-2026(DEL)-TP

ITAT: Quashes final assessment order being time barred u/s.153; Follows precedent

• In Favour of Assessee
• Citation Number : TS-42-ITAT-2026(DEL)-TP

ITAT: Protective assessment loses relevance after substantive assessment accepted; Deletes partnership firm’s addition

• In Favour of Assessee
• Citation Number : TS-90-ITAT-2026(Rjt)

ITAT: Quashes time-barred final assessment order in case of Motorola Solutions India

• In Favour of Assessee
• Citation Number : TS-41-ITAT-2026(DEL)-TP