Digest - Section 194A—Tax deduction at source—Under section 194A—Discount under Golden Harvest Scheme, whether interest under section 2(28A) Nafeeja Bi W/o Shabbir Ahamed, Nusrath Manzil v. ITO 2026 TaxPub(DT) 1174 (Luck-Trib) Digest - Section 149, 148—Reassessment—Limitation—Reopening under new regime—Grandfathering under first proviso to section 149(1) Dy. CIT v. Proform Interiors (P) Ltd. 2026 TaxPub(DT) 1253 (Del-Trib) Digest - Section 153C—Search and seizure—Assessment under section 153C —Requirement of incriminating material relating to the assessee—Failure to record valid satisfaction R. Viswanathan & Ors. v. Dy.CIT & Ors. 2026 TaxPub(DT) 1083 (Chenn-Trib) Digest - Section 143(3)—Assessment—Addition based on stock statement—Stock statement not signed by any partner of the assessee-firm Loomba Manufacturing Syndicate, Ludhiana v. CIT & Anr. 2026 TaxPub(DT) 1633 (P&H-HC) Digest - Section 148B—Reassessment—Validity—Mechanical approval under section 148B Dy. CIT, Central Circle-20, Delhi v. Proform Interiors (P) Ltd. & Proform Interiors (P) Ltd. v. Dy. CIT, Central Circle-20, Delhi 2026 TaxPub(DT) 1253 (Del-Trib) Statutes - Extension of Timelines for Filing of Various Reports of Audit and Income Tax Returns (ITRs) for the Assessment Year 2026-27 Circular No. 07/2026, dtd. 28-9-2026 [F. No. 225/128/2026/ITA-II] Digest - Section 148—Reassessment—Validity—Reopening based on material seized during search conducted in case of a third party—No incriminating material found in the possession of assessee Abhimanyu Gupta v. Dy.CIT 2026 TaxPub(DT) 1410 (Chd ‘A’-Trib) Digest - Section 148—Reassessment—Notice beyond four years—Requirement of ‘Reason to believe and full disclosure of material Shantilal Gulabchand Muttha v. Asstt.CIT 2026 TaxPub(DT) 1219 (Bom-HC) Digest - Section 148—Reassessment—Issuance of unsigned notice under section 148—Validity of Ravi Raika v. Asstt.CIT 2026 TaxPub(DT) 1650 (Rpr-Trib) Digest - Section 147, Proviso—Reassessment—Notice beyond four years—No failure to disclose fully and truly all material facts Hasmukh Ugarchand Gadhecha HUF v. ITO 2026 TaxPub(DT) 1227 (Ahd-Trib)