Section 263

Tax Case Law Digest
Inspection of Seized Jewellery Under Rule 112(13): Miraj Digvijay Shah v. ACIT (Calcutta HC)
Can the Income Tax Department inspect seized jewellery kept in sealed packages without first sharing the reasons? The Calcutta High Court answers this under Rule 112(13).
Read More Inspection of Seized Jewellery Under Rule 112(13): Miraj Digvijay Shah v. ACIT (Calcutta HC)
Income Tax
Belated Return Under Section 139(4) [Section 263, Income Tax Act 2025]
Missed the ITR deadline? Here’s everything about filing a belated return under Section 139(4) — the 31 December 2026 last date, Section 234F penalty slabs, Section 234A interest, and what you permanently lose by filing late, including loss carry-forward rights and your old tax regime option.
Read More Belated Return Under Section 139(4) [Section 263, Income Tax Act 2025]

Inspection of Seized Jewellery Under Rule 112(13): Miraj Digvijay Shah v. ACIT (Calcutta HC)