Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Samsung India Electronics (P.) Ltd. v. Dy. CIT (2025) 302 Taxman 537 (Delhi)(HC)

S. 254(2A): Appellate Tribunal-Stay-No coercive or precipitative steps had been taken by revenue-Stay petition cannot be dismissed as premature-Matter remanded to the Tribunal to decide on merits. [S. 92C, Art.226]

Knowell Realtors (India) (P.) Ltd. v. ACIT (2025) 302 Taxman 433 / 482 ITR 423 (Ker.)(HC)

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Limitation-Appellate Tribunal has no power to condone the delay-The Appellate Tribunal being a creature of the Statute cannot extend its jurisdiction beyond what is expressly conferred on it under the Statute-Order of Tribunal is set aside. [S.254(1), 260A]

UOI v. Vinay Kumar (2025) 302 Taxman 280 (Gauhati)(HC)

S. 251 : Appeal-Commissioner (Appeals)-Powers-Disciplinary proceedings against Commissioner (Appeals)-Tribunal remanded the matter to the Assessing Officer-Delay in initiation of disciplinary proceedings against respondent, six months prior to retirement of respondent, was fatal-Writ petition of Revenue is dismissed. [Art. 226]

Surya Construction v. UOI (2025) 302 Taxman 387 (Gauhati)(HC)

S. 244A : Refund-Interest on refunds-Wrong PAN Number by the Depositor-The Revenue cannot be responsible-Not entitle to interest on refunds. [S.194C, Form No 16A, Art. 226]

Grasim Industries Ltd. v. Chief CIT (Central) (2025) 302 Taxman 194 (Bom.)(HC)

S. 234C : Interest-Deferment of advance tax-COVID-19 pandemic-Dismissal of waiver application is set aside-Matter remanded to CCIT for a denovo consideration. [S.208, 209, Art. 226]

DIT, IT v. Texas Instruments Incorporated (2025) 302 Taxman 7 (SC) Editorial : DIT, IT v. Texas Instruments Incorporated(2020) 275 Taxman 614 (Karn)(HC)

S. 234B : Interest-Advance tax-Non-Resident-Not liable for payment of interest-SLP of Revenue is dismissed due to low tax effect. [Art. 136]

Neenad Ashok Kadam v. IT Assessing Officer (2025) 302 Taxman 100 (Bom.)(HC)

S. 205 : Deduction at source-Bar against direct demand-Non-deposit of tax deducted at source-Employee cannot be held to be assessee in default-Tax department had without any warrant in law, foisted liability to pay such tax on employees-Demand notices issued to employees were quashed and set aside.[Art. 226]

Institute of the Franciscan Missionaries of Mary v. UOI (2025) 302 Taxman 4 (SC) Editorial : UOI v. Society of Mary Immaculate (Tamil Nadu), Madras (2019) 262 Taxman 496/ 412 ITR 545 (Mad) (HC)

S. 192 : Deduction at source-Salary-Salaries in form of Grant-in-aid received by Nuns, Sisters or Missionaries working as teachers in religious institutions, from State Government, are liable to TDS-SLP of assessee is dismissed.[S. 15, Art. 136]

Jupally Real Estate Developers (P.) Ltd. v. Dy. CIT (2025) 302 Taxman 237 (Telangana)(HC)

S. 153B : Assessment-Search and seizure-Time limit-Amalgamation of four companies-Books of account or documents or assets seized were handed over to Assessing Officer having jurisdiction over searched person-Notice is not barred by limitation. [S. 153C, Art. 226]

Mahindra and Mahindra Ltd. v. ACIT (2025) 302 Taxman 551 (Bom.)(HC)

S. 151 : Reassessment-Sanction for issue of notice-Pendency of proceedings till proceeding before Appellate Authority or Revisionary Authority are decided, assessment order and further proceedings are stayed.[S.151A,246A 264, Art. 226]