Income Tax
W.P.(C) No.-000193-000193 - 2012 · 08/12/2026
The Court held that pay fixation is an executive function, and courts are not suited to evaluate and compare the justifiability of differentiation of pay scales, which should be best left to the executive unless mala…
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Income Tax
C.A. No.-000143-000144 - 2013 · 09/18/2026
The High Court set aside the Orders of ITAT dated 07.09.2007 and 15.10.2007, and this Court is not inclined to interfere with the impugned Judgment and is not keen to remand the matter to the High…
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Income Tax
C.A. No.-000182-000182 - 2016 · 08/14/2026
The Supreme Court held that the requirement of notice under Order XXI Rule 22 of the Code is mandatory, but its non-issuance, in the circumstances, would have been an irregularity and not a defect in jurisdiction,…
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Income Tax
C.A. No.-009190-009190 - 2013 · 09/16/2026
The Supreme Court dismissed the Revenue’s appeal, finding no merit in it. The Court held that once the ITSC admits a settlement application, it assumes exclusive jurisdiction under Section 245F(2), and the regular assessment machinery is…
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