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Income Tax

Karnataka High Court Clarifies Section 153C Proceedings: Search Powers Are Person-Centric, Not Premises-Centric

By AMIT SIDDHI AND ASSOCIATES 02 Jun 2026 8 min read

Karnataka High Court rules that Section 153C proceedings are valid against an occupant whose premises were searched when the warrant was issued in another person's name.

#Section153C #IncomeTaxSearch #KarnatakaHighCourt #TaxLitigation #SearchAndSeizure #IncomeTaxAct #TaxCompliance #TaxConsultantNearMe #IncomeTaxConsultantNearMe #DelhiNCR

Income Tax

Delhi High Court Quashes Section 220 Notice for Non-Service of Demands and Nine-Year Delay: Lessons from APS Hydro Pvt. Ltd. v. Union of India

By AMIT SIDDHI AND ASSOCIATES 29 May 2026 10 min read

Delhi High Court quashed a Section 220 notice against APS Hydro Pvt. Ltd. due to non-service of demand orders and nine-year delay in recovery action.

#Section 220 #APS Hydro case #Delhi High Court tax ruling #Income Tax recovery notice #assessee in default #tax litigation India #income tax consultant near me #GST consultant near me #Ghaziabad tax consultant

Income Tax

ITR Filing Open for AY 2026–27: Complete Guide for Salaried Individuals, Freelancers & Businesses

By AMIT SIDDHI AND ASSOCIATES 28 May 2026 9 min read

ITR filing for AY 2026–27 has started. Learn about ITR-1, ITR-2, ITR-4, filing process, due date, AIS verification, and online filing steps.

#ITR Filing 2026 #AY 2026-27 #Income Tax Return Filing #ITR-1 #ITR-2 #ITR-4 #Income Tax Consultant Near Me #Tax Consultant Near Me #GST Consultant Near Me #Delhi NCR Tax Services

Income Tax

ITR Filing FY 2025–26 (AY 2026–27): Complete Documents Checklist, Due Date & Filing Guide

By AMIT SIDDHI AND ASSOCIATES 15 May 2026 11 min read

Complete ITR Filing FY 2025–26 guide covering due date, Form 16, AIS/TIS, deductions, capital gains, disclosures, and step-by-step filing process for AY 2026–27.

#ITR Filing FY 2025-26 #AY 2026-27 #ITR Due Date 2026 #Form 16 Checklist #AIS TIS Guide #Income Tax Return Filing #Tax Consultant Near Me #Income Tax Consultant Near Me #GST Consultant Near Me #Ghaziabad CA #Delhi NCR Tax Filing

Income Tax

ITR Filing FY 2025-26 (Non-Audit) Checklist for Business, Professionals, Firms & LLP

By AMIT SIDDHI AND ASSOCIATES 15 May 2026 10 min read

Complete ITR filing FY 2025-26 checklist for businesses, professionals, firms, and LLPs including GST, capital gains, deductions, and compliance documents.

#ITR Filing FY 2025-26 #Non Audit ITR Checklist #Business ITR Filing #Professional Tax Return #LLP ITR Filing #GST Reconciliation #Capital Gain Documents #Income Tax Consultant Near Me #GST Consultant Near Me #Delhi NCR Tax Services

Income Tax

Income Tax Penalty Increased to ₹25,000 for Non-Compliance During Tax Inspections

By AMIT SIDDHI AND ASSOCIATES 14 May 2026 7 min read

The Income-tax Act, 2025 framework has increased the penalty for non-furnishing of business information during inspections from ₹1,000 to ₹25,000 effective 1 April 2026.

#Income Tax Penalty 2026 #Section 254 #Income Tax Act 2025 #Tax Inspection Penalty #₹25000 Penalty #Finance Bill 2026 #Tax Compliance India #Income Tax Notice #Tax Consultant Near Me #GST Consultant Near Me

Income Tax

Income Tax Rules 2026: Do You Need Daily Backups on India Servers for Electronic Books?

By AMIT SIDDHI AND ASSOCIATES 12 May 2026 9 min read

Income-tax Rules 2026 require electronic books with audit trails but do not mandate daily backups or India-based servers under Rule 46.

#Income Tax Rules 2026 #Rule 46 #Electronic Books #Audit Trail #India Server Requirement #Daily Backup Rule #MCA Rules #Income Tax Compliance #CBDT Notification 22/2026 #Electronic Accounting

Income Tax

Reassessment Notices for AY 2015-16 Issued After 1 April 2021 Quashed as Time-Barred Under TOLA

By AMIT SIDDHI AND ASSOCIATES 11 May 2026 8 min read

Courts have quashed reassessment notices for AY 2015-16 issued after 1 April 2021 as time-barred under TOLA. Learn the latest legal position.

#Reassessment Notice #AY 2015-16 #TOLA #Section 148 #Income Tax Notice #Time Barred Notice #Finance Act 2021 #Income Tax Consultant Near Me #GST Consultant Near Me #Tax Consultant Near Me

Income Tax

Can Wife Obtain Husband’s Income Tax Return Through RTI? Delhi High Court Clarifies Position

By AMIT SIDDHI AND ASSOCIATES 11 May 2026 8 min read

Delhi High Court ruled that husband’s income-tax returns cannot be disclosed under RTI in maintenance disputes as they are protected personal information.

#RTI Act #Income Tax Return #Maintenance Case #Delhi High Court #Rajnesh v Neha #Tax Privacy #Family Court #Income Disclosure

Income Tax

Section 44ADA Presumptive Taxation for Professionals – Complete Guide

By AMIT SIDDHI AND ASSOCIATES 06 May 2026 7 min read

Complete guide on Section 44ADA for professionals including ₹75 lakh limit, advance tax, audit rules & compliance steps.

#Section 44ADA #Presumptive Taxation #Income Tax India #CA Guide #Tax Saving Tips #Freelancers Tax #Professionals Tax India

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