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ITAT Grants Stay on Demand of Nearly ₹4 Crore and Expedites Hearing of Appeals The appellate framework under the Income-tax Act, 1961 provides taxpayers with important remedies when substantial tax demands arise from assessment or appellate orders. In appropriate cases, appellate forums may grant interim protection against recovery proceedings to ensure that taxpayers are not […]

ITAT Remands Disputed Issue for Fresh Adjudication in Matter Involving Additions Exceeding ₹1.56 Crore; We Believe in Resolution, But When Litigation Becomes Necessary, We Pursue Every Remedy Available Under Law. The appellate framework under the Income-tax Act, 1961 provides taxpayers with important remedies to challenge assessment orders and seek review of additions that may have […]

Bombay High Court Quashes Excess ITC Blockage Under Rule 86A: Relief Granted Against Negative Electronic Credit Ledger The powers conferred upon tax authorities under Rule 86A of the CGST Rules, 2017 are intended to protect revenue in cases involving fraudulent or ineligible Input Tax Credit (ITC). However, these powers must be exercised strictly within the […]

CIT(A) Remands Matter Involving Additions of ₹73.81 Lakh for Fresh Adjudication The appellate mechanism under the Income-tax Act, 1961 serves as an important safeguard for taxpayers seeking review of assessment orders that have significant financial implications. A recent matter before the Commissioner of Income Tax (Appeals) [CIT(A)] illustrates the importance of timely appellate intervention, comprehensive […]

ITAT Restores Matter Arising from ₹61.50 Lakh Short-Term Capital Gain Addition: A Case Study on Natural Justice and Fair Hearing The appellate framework under the Income-tax Act, 1961 is designed to ensure that taxpayers receive a fair opportunity to challenge adverse orders and have their grievances adjudicated on merits. A recent matter before the Income […]

Assessment Under Sections 147 and 144 Set Aside by CIT(A): A Case Study on Natural Justice and Procedural Fairness The appellate process under the Income-tax Act, 1961 serves an important function in ensuring that assessment proceedings are conducted in accordance with law and that taxpayers are afforded a reasonable opportunity to present their case. A […]

Deletion of ₹8 Crore Addition Under Section 69B by NFAC: The Importance of Documentary Evidence and Scope of Limited Scrutiny Tax proceedings often involve both quantum additions and consequential penalty exposure. The outcome of such matters frequently depends upon the quality of documentation, timely responses to statutory notices, and effective utilization of appellate remedies available […]

Assessment Matter Under Section 69A Remanded and Penalty Proceedings Under Section 271D Dropped: A Case Study in Effective Appellate and Compliance-Based Representation Tax proceedings often involve both quantum additions and consequential penalty exposure. The outcome of such matters frequently depends upon the quality of documentation, timely responses to statutory notices, and effective utilization of appellate […]

CIT(A) Sets Aside Assessment Order and Restores Matter for Fresh Adjudication The appellate remedies available under the Income Tax Act, 1961 serve as an important safeguard for taxpayers who are aggrieved by assessment orders. A recent matter before the Commissioner of Income Tax (Appeals) [CIT(A)] demonstrates how the appellate process can ensure that issues are […]

CIT(A) Remands Assessment and Penalty Matters for Fresh Adjudication: Importance of Timely Appellate Remedies The appellate framework under the Income Tax Act, 1961 plays a crucial role in safeguarding taxpayers against adverse assessment and penalty orders. A recent matter demonstrates how prompt invocation of appellate remedies can provide an opportunity for reconsideration of issues that […]

ITAT Remands Ex Parte Assessment Matter for Fresh Adjudication: Reinforcing the Principles of Natural Justice The appellate process under the Income Tax Act serves as an important safeguard against assessments and orders that may not have adequately considered the taxpayer’s submissions and evidence. A recent matter before the Income Tax Appellate Tribunal (ITAT) highlights the […]

Strategic Appellate Representation by Adv. Sachin P. Kumar Secures Relief in High-Value Income Tax Matter At Sachin P. Kumar & Associates, we understand that procedural lapses can sometimes result in adverse orders with significant financial consequences. However, timely legal intervention and effective appellate representation can often restore a taxpayer’s right to a fair hearing. One […]

Adv. Sachin P. Kumar and Team Secure Complete Relief During Assessment Proceedings At Sachin P. Kumar & Associates, we understand that timely legal intervention can significantly impact the outcome of tax proceedings. In one such matter, a last-stage engagement resulted in complete relief for the assessee against a proposed addition exceeding ₹1.41 crore. The Challenge […]

Significant Relief Secured by Adv. Sachin P. Kumar and Team Before the Assessing Officer At Sachin P. Kumar & Associates, we believe that timely intervention and well-prepared representation can make a substantial difference even at the assessment stage itself. One such notable success was achieved in a capital gains matter where a proposed addition exceeding […]

Major Relief Secured by Adv. Sachin P. Kumar and Team in Income Tax Appeal Matter At Sachin P. Kumar & Associates, we take pride in protecting our clients from unjust tax demands through meticulous preparation and effective representation. One such success was achieved in the case of Mr. Mahesh Anawekar before the Commissioner of Income […]

A Significant Victory by Sachin P. Kumar & Associates before the Adjudicating Authority Customs, Pune At Sachin P. Kumar & Associates, we are committed to delivering practical legal solutions backed by thorough preparation, strategic advocacy, and deep domain expertise. Under the leadership of Adv. Sachin P. Kumar, our team recently secured a significant relief for […]

Victory for Natural Justice: How We Successfully Challenged an ₹8 Crore Tax Addition In a landmark decision, the National Faceless Appeal Centre (NFAC) recently ruled in Favor of our client, setting aside a massive addition of ₹8,00,00,000 made under Section 69B of the Income Tax Act. This case serves as a critical reminder of the […]

How Strategic Tax Litigation Reduced a ₹56 Crore Income Tax Demand to Zero In today’s highly regulated and technology-driven tax environment, scrutiny assessments and ex-parte orders have become increasingly common. When assessments are completed without proper consideration of facts or taxpayer submissions, they can result in inflated income determinations and severe tax exposure. This case […]

Introduction: The New Dawn of Bilateral Tax Enforcement The landscape of international taxation is continually reshaped by a global push towards transparency and cooperation. In a clear and decisive move that underscores this trend, the Protocol amending the Double Taxation Avoidance Agreement (DTAA) between India and the Kingdom of Belgium has recently entered into force. […]

Victory for Fairness: SPK & Associates Secures Favorable Outcome in Complex Agricultural Business Tax Scrutiny SPK & Associates is proud to announce the successful resolution of a challenging income tax scrutiny case for our client, Mr. Sandip Kamthe, a flower trader operating in the Pune Market Yard. The favorable outcome, achieved through strategic legal intervention, […]

ITAT Pune Grants Relief to Security Agency : Delay Condoned & Case Remanded for Fresh Consideration In a recent order dated 29th October 2025, the Income Tax Appellate Tribunal (ITAT), Pune Bench (SMC) delivered a significant judgment in favour of Mr. Yetchina Srinivas, proprietor of a security agency based in Chhattisgarh, providing relief by condoning […]

Bombay High Court Grants Relief to Petitioner in ITC Blocking Case In a significant victory for taxpayers, the Bombay High Court recently granted relief to Muktai Enterprises in a case concerning the unlawful blocking of Input Tax Credit (ITC) under the Central Goods and Services Tax (CGST) framework. The case, argued by Advocate Sachin P. […]

Background of the Case In July 2025, two Mumbai-based businessmen, Akhtar Yunus Khan and Tribhuwan Chittranjan Sinha, partners of M/s Accurate Enterprise, were arrested under allegations of availing fraudulent Input Tax Credit (ITC) worth ₹9.19 crores. The authorities claimed that the firm had engaged in transactions without actual movement of goods, relying on bogus invoices […]

One of the persistent challenges faced by businesses under the GST regime is the issue of inverted duty structure (IDS). This occurs when the tax rate on inputs (raw materials) is higher than the tax rate on output supplies (finished goods). Such a situation leads to the accumulation of unutilized Input Tax Credit (ITC), where […]

At Sachin P Kumar and Associates, we understand the challenges faced by multinational corporations in managing complex tax compliance requirements while maintaining healthy cash flows. Recently, we had the privilege to assist a major IT multinational company that was grappling with a significant working capital blockage due to the standard 10% Tax Deducted at Source […]

Securing Bail for Alleged Fake Invoicing and arrest made under Section 69 of the GST Act: A Success Story by Sachin P. Kumar and Associates In an important recent case, Sachin P. Kumar and Associates successfully secured bail for a client arrested under the stringent provisions of Section 69 of the Goods and Services Tax […]

Introduction Charitable trusts and non-profit institutions play a crucial role in the socio-economic development of India. To encourage and support their activities, the Income Tax Act, 1961, provides significant tax exemptions and benefits. Two key provisions in this regard are: Section 12AA (now replaced by Section 12AB post-2020 amendments), which governs the registration of charitable […]

Introduction Reassessment proceedings under Section 148 of the Income Tax Act, 1961 have always been a powerful tool in the hands of the Income Tax Department to reopen past assessments where income is believed to have escaped assessment. However, with power comes responsibility and a fair process. With the Finance Act, 2021, a significant overhaul […]

Introduction In today’s global economy, it’s not uncommon for Indian taxpayers especially professionals, consultants, NRIs, and multinational employees to earn income from foreign sources. While this brings the benefit of cross-border income, it also presents a key challenge: double taxation. To address this, Indian tax law provides relief under Section 90 and 91 of the […]

Introduction With the introduction of the Goods and Services Tax (GST) regime in 2017, India witnessed one of the most significant tax reforms in its history. GST aimed to unify the indirect tax structure, increase transparency, and reduce cascading tax effects. However, as with any system, loopholes emerged, and fake invoicing quickly became one of […]

When it comes to income tax assessments, one of the most contentious issues taxpayers may face is the allegation of “unexplained investment”. The Income Tax Department, through various assessments and scrutiny procedures, has been tightening its grip on black money, benami transactions, and income concealment. One of the tools available to the Assessing Officer (AO) […]