Day: December 24, 2025

Penalty u/s 271AAB(1A) can’t be levied on income offered during search in the absence of any incriminating material, as such income does not qualify as “undisclosed income” under the statutory definition.

by

Levy of Penalty under Section 271AAB(1A) Scope of “Undisclosed Income” – Absence of Incriminating Material Case:  Shri Srinivas Chowdary Vallabhaneni Forum:  ITAT Hyderabad Appeal No.:  ITA No. 1461/Hyd/2025 Date of Order:  19 December 2025 Core Issue: Whether penalty under section 271AAB(1A) of the Income-tax Act, 1961 can be levied on income offered during search proceedings, … Read more

Accused Released After 24 Years of Incarceration Owing to Judicial Laxity: Allahabad High Court

by

The Allahabad High Court, while acquitting an accused who had remained in prison for nearly 24 years in a dacoity case, has categorically held that an accused cannot be convicted solely on the basis of an ‘admission’ made under Section 313 of the Code of Criminal Procedure (Now Section 351, BNSS) unless the prosecution leads … Read more