Mutation Orders and Writ Jurisdiction: Navigating the ‘Lal Bachan’ Exceptions

The Mutation Maze: When Can You Knock on the High Court’s Door Generally, a Writ Petition is not maintainable against orders passed in mutation proceedings. However, this is not an absolute bar. There are specific, well-settled exceptions where a High Court will entertain a Writ Petition in mutation matters. Here is the detailed legal position … Read more

Denial of Income Tac deduction u/s 11 r/w Section 143(1) – For non filing of Audit Report

ITAT Delhi – Goswami Bhagwan Lal Education Society v. Income Tax Officer Exemption Ward Faridabad ITA No. 2238/Del/2025 | Order dated: 27 November 2025 Coram: Shri Challa Nagendra Prasad (JM) & Shri Avdhesh Kumar Mishra (AM) Core Issues 1. Whether denial of alternate exemption under section 11 of the Income-tax Act, 1961 at the stage … Read more

Reassessment for A.Y. 2015-16 After 1 April 2021 -TOLA Applicability Held Void – Bombay High Court

Reassessment for A.Y. 2015–16 After 1 April 2021 Held Void – Bombay High Court Reaffirms Binding Nature of Revenue’s Concession The Bombay High Court, in Selvakumar Vethamonickam Nadar v. Income Tax Officer Ward 34(3)(2), Mumbai (Writ Petition (L) No. 41554 of 2025, decided on 24 December 2025), has once again conclusively settled the law governing reassessment proceedings for Assessment Year … Read more