Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Santosh Bhadoriya. v. UOI (2025) 467 ITR 467 (MP)(HC)

Prohibition of Benami Property Transactions Act, 1988

S. 26(3) : Appeal-Order of adjudicating authority-Writ cannot be issued. [S.24, Art. 226]

Domino Printing Sciences plc. v. CIT (2025) 476 ITR 372 /174 taxmann.com 865 (Delhi)(HC)

Direct Tax Vivad Se Vishwas Scheme, 2024.
S. 2(i)(j): Disputed tax-Pendency of appeal-Non-resident-Authority for Advance Rulings holding taxable capital gains arose out of conversion of Indian subsidiary company to limited liability partnership-Pendency of writ-Capital gains from conversion of shares to interest in limited liability partnership brought to tax in reassessment proceedings-Not disclosing pending writ petition-Pendency of appeal before CIT(A)-Designated authority directed to process declaration considering date of original declaration and issue appropriate certificate. [S. 245Q(1), 245R(4), 250 Art.226]

NRA Iron and Steel Pvt. Ltd v.ITO (2025) 476 ITR 13 (Delhi)(HC) Editorial : Refer, PCIT v. NRA Iron and Steel Pvt. Ltd (2019) 412 ITR 161 (SC)/ PCIT v. NRA Iron and Steel Pvt. Ltd (2019) 419 ITR 449 (SC), NRA Iron and Steel Pvt. Ltd v.PCIT (2020) 11 SCC 722/ 2020 SCC OnLine SC 319

Direct Tax Vivad se Vishwas Act, 2020.

S. 2(i)(j): Disputed tax-Pendency of appeal-Binding circular-Review pending before Supreme Court on specified date-Review petition was dismissed-Rejection application was set aside-Interpretation of taxing statutes Beneficial legislation requires purposive construction. [S. 2(1)(a)(i), ITAct,1961, S.119, Art, 226]

ITD v. Vishweshwara Rao Chava. (2025) 476 ITR 599/304 Taxman 66 (Karn)(HC)

S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Summons to directors treating them as principal officers of assessee-Application for discharge-Trial court discharging accused directors on grounds that no notices issued and no documents produced to treat them as principal officers of assessee-Accused directors accepting delay in remittance of tax deducted in reply to notices from complainant-Defence cannot be raised at time of considering discharge application Material available to be considered at time of trial-Court can exercise its revisional jurisdiction when order suffers from illegality and incorrectness-Order was set aside. [S. 2(35), 276BB 278B, Criminal Procedure Code, 1973, S. 200, 245 Art. 226]

Aroh Foundation v. CIT [2024] 159 taxmann.com 608/ (2025) 476 ITR 489 (Delhi)(HC) Editorial: SLP of revenue dismissed, CIT (E) v. Aroh Foundation. (2025) 304 Taxman 600/ 476 ITR 504 (SC)

S. 264 :Commissioner-Revision of other orders-Property held for charitable purposes-Receipts from donors who deducted tax at source-No element of trade-Principle of consistency-No change in law or facts-Department cannot take different view without convincing reasons-Entitle to exemption-Rejection of revisional order was set aside. [S. 2(15) 11, 12,12A, 12AA, 13(8),80G, 194C, 194J, Art. 226]

CIT v. Aroh Foundation (2025) 476 ITR 504/304 Taxman 600 (SC) Editorial : Aroh Foundation v. CIT [2024] 159 taxmann.com 608/ (2025) 476 ITR 489 (Delhi)(HC)

S. 264 :Commissioner-Revision of other orders-Property held for charitable purposes-Receipts from donors who deducted tax at source-No element of trade-Principle of consistency-Entitle to exemption-Rejection of revisional order was set aside-SLP of revenue dismissed. [S. 2(15) 11, 12,12A, 12AA, 13(8),80G, 194C, 194J, Art. 136]

PCIT v. V-Con Integrated Solutions Pvt. Ltd.(2025) 476 ITR 522 /173 taxmann.com 773 (P & H) (HC) Editorial : SLP of revenue dismissed, PCIT v. V-Con Integrated Solutions Pvt. Ltd (2025] 304 Taxman 598 / 476 ITR 526 (SC)/ V-Con Integrated Solutions Pvt. Ltd. v. Pr. CIT, (2024) 112 ITR 118 (Chad(Trib)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-
Assessing Officer issued questionnaire seeking comprehensive information regarding share capital transactions Assessee furnished required details and documents and adequate enquiries conducted by Assessing Officer-Power cannot be invoked without demonstrating failure of proper inquiry-Order of Tribunal quashing the revision order was affirmed. [S. 260A]

Pr. CIT v. Green Touch Vincom Pvt. Ltd. (2025) 476 ITR 511 /173 taxmann.com 879 (Cal)(HC) Editorial : SLP of revenue dismissed, PCIT v. Green Touch Vincom Pvt. Ltd [2025] 304 Taxman 587 / 476 ITR 515 (SC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-
Tribunal’s quashing of revision order relying on High Court decision on similar issue-Not erroneous-No substantial question of law.[S. 260A]

PCIT v. Kartick Bose [2022] 143 taxmann.com 215 / (2025) 476 ITR 506 (Cal)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-
Estimation of disallowance of purchase expenses-Assessing Officer accepting sale and purchase-Disallowing an estimated five per cent. of inflated amount-Revision order was quashed. [S. 37(1), 260A]

PCIT v. Pearl Tracom Pvt. Ltd.(2025) 476 ITR 456 (Cal)(HC) Editorial : SLP of revenue was dismissed for explain satisfactorily delay of 358 days in filing SLP, PCIT v. Pearl Tracom Pvt. Ltd (2025) 476 ITR 459 (SC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Share capital and Share premium-Principal Commissioner invoking revision powers for second time on same issue involving share capital and share premium-Order of Tribunal quashing the revision order was affirmed.[S. 131, 254(1), 260A]