Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Saraswat Co-operative Bank Ltd. v. ACIT (2025) 473 ITR 205 (Bom.) (HC)

S.147: Reassessment-After the expiry of four years-No failure to disclose material facts-Sanction should be given only after due application of mind-Notice and order disposing the objection is quashed. [S. 37(1), 148, 151, Art. 226]

Lason India Pvt Ltd v. ACIT (2025) 473 ITR 263 (Mad.) (HC)

S. 144C : Reference to dispute resolution panel-Not following mandatory requirements of section 144C(2)-Assessment Order cannot be treated as draft Assessment Order-Proceedings before DRP and Tribunal bad in law-Not curable defect-Defect cannot be cured by issuing corrigendum-Assessment order is void. [S. 144C(1)]

Rapiscan Systems Pvt. Ltd. v. Addl. DIT (IT) (2025) 473 ITR 485 (Telangana) (HC)

S. 144C: Reference to dispute resolution panel-Despatch-When electronic records enters portal or computer resource it is treated to be receipt by receipient Assessing Officer or concerned authority-The Assessment Orders were passed beyond the period of one month of receipt of directions by DRP, being barred by limitation, is set aside. [S. 144C(5), 144C (13) Information Technology Act, 2000-S. 2(k), Art. 226]

Religare Enterprises Ltd. v. NFAC (2025) 172 taxmann.com 200 / 472 ITR 329 (Delhi)

S. 144B : Faceless Assessment-Remand by Tribunal-Scrutiny assessment with certain disallowance u/s 14A-Remand by the Tribunal on the issues to JAO-The order giving effect to the ITAT’s directions passed by the JAO-The jurisdiction assumed subsequently by the NFAC on completed assessment by the JAO without jurisdiction and liable to be set aside. [S. 14A, 143(3), 147, 148, 254(1), Art. 226]

Neha Bhawsingka v. UOI (2024) 169 taxmann.com 669 /(2025) 472 ITR 335 (Cal)(HC)

S. 144B : Faceless Assessment-Ex parte order-Service of notice to an unregistered email address-Violation of principles of natural justice-Assessment order, demand notice and penalty notices are quashed and set aside-Department has given liberty to issue fresh notices if necessary in accordance with law. [S. 143(2),282, Art. 226]

Fusion Granito Pvt. Ltd. v. ACIT (2025) 472 ITR 725 (Guj.) (HC)

S. 144B : Faceless Assessment-Alternative remedy-Denial of opportunity of hearing on ground technically not feasible through video conference-Assessing Officer is directed to give opportunity of hearing in designated area of Department’s office-Assessment order quashed and set aside.[S. 143(3), Art. 226]

Pr. CIT v. Vikram Dhirani (2025) 472 ITR 342 (Delhi) (HC)

S. 143(3) :Assessment-Search and seizure-Assessment in search cases-Additions cannot be made on the basis of data appearing in pen-drive not unearthed during search which does not constitute incriminating material. [S. 132(4), 153A, 260A]

Northern Arc Investment Managers (P.) Ltd. v. DDIT (2025) 171 taxmann.com 305 / 472 ITR 154 (Mad)(HC)

S. 143(1) : Assessment-Intimation-Prima facie adjustment-Corrections to returns must be intimated to the assssee-Reply of assessee must be considered-Application for rectification u/s 154 not considered-Scrutiny proceedings initiated, AO directed to consider the assessee’s reply and thereafter initiate scrutiny proceedings under Faceless Assessment Scheme. [S. 154, Art. 226]

Adarsh Developers v. Dy. CIT (2025) 472 ITR 765 (Karn.) (HC)

S. 124: Jurisdiction of Assessing Officers Faceless Assessment-Objection to jurisdiction has to be raised within reasonable time-Writ petition is dismissed-Alternative remedy. [S. 119(2), 143(3) 144B, 154, 246A, General Clauses Act, 1897, S. 24, Art. 226]

Alcatel Lucent India Ltd. v. Dy. CIT (2025) 472 ITR 22 (Delhi) (HC)

S. 92CA : Transfer pricing-Reference to Transfer Pricing Officer-Arm’s Length price-Avoidance of tax-Computation of Arm’s Length Price-Appeal to Appellate tribunal-Issues of inclusion and exclusion of comparables for determination of arms length price-Contentions regarding dissimilarities in product, function and on-site and off-shore revenues earned not considered and adjudicated by the tribunals-Matter remanded back to Tribunal.[S.92CA(3), 260A]