The Central Board of Direct Taxes has amended Rule 225 of the Income-tax Rules, 2026 to remove arrest and detention as modes of recovering tax arrears, with retrospective effect from April 1, 2026. Notified through the Income-tax (Fourth Amendment) Rules, the change aligns the recovery process with the Finance Act, 2026 and shifts the emphasis to attachment and sale of property, though other recovery mechanisms remain available.
The Delhi High Court dismissed the Income Tax Department’s appeal against Boeing’s Indian subsidiary, with Justices V Kameswar Rao and Vinod Kumar rejecting reliance on ITBA portal glitches for invalid assessment orders.
The Bombay High Court allowed videography of GST summons proceedings and permitted legal counsel to remain present at a visible but non-audible distance during questioning, reinforcing procedural safeguards in tax investigations while hearing a writ petition under Article 226.
The Supreme Court of India held that tax refunds are payable only when the burden has not been passed on, warning courts against creating mechanisms beyond statutory limits. Referring to Section 54, it directed amounts to the Consumer Fund.
