Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Nirma Ltd v. DCIT. [2025] 172 taxmann.com 429 (Ahd)(Trib)

S. 244A : Refunds-Interest on refunds-Refund to be adjusted first from the outstanding interest and thereafter the principal amount.

Rahul Dinesh Bajpai v. Dy. DIT [2025] 210 ITD 307 (Mum)(Trib.)

S.199: Deduction of tax at source-Credit for tax deducted-Sale of jointly owned immovable property-The property was jointly owned, and the capital gain was shared equally between the spouses cannot be the sole reason for disallowing the TDS credit.

LEC-TPL UJV v. ITO (2025) 210 ITD 79 (Mum)(Trib.)

S. 199: Deduction of tax at source-Credit for tax deducted-The contract was terminated, the income did not accrue, and the advance was refunded-Entitled to claim a refund of the TDS deducted on the advance paid by the party. [R. 37BA(3), Art. 265]

KD Lite Developers (P.) Ltd. vs. Dy. CIT [2025] 210 ITD 384 (Mum)(Trib.)

S. 194A: Deduction of tax at source-Interest other than interest on securities-Assessee in default-Reimbursement of interest to Group Company-Not liable to deduct TDS by the Assessee-Levy of interest is deleted. [S. 201(1), 201(IA)]

Manz Retail (P.) Ltd. v. Dy. CIT [2025] 210 ITD 12 (Mum)(Trib.)

S.156A: Modification and revision of notice in certain cases-Demand and recovery-Since the resolution plan has yet to be finalized, remanding the appeal to the AO is necessary-The AO will take the required steps before the NCLT in compliance with s.156A and the IBC provisions. [S. 156, 178, Insolvency and Bankruptcy Code, 2016S. 14]

Mohan Lal Talesara v. Dy.CIT(2025) 233 TTJ 985 (Jodhpur)(Trib)

S. 154 : Rectification of mistake-Mistake apparent from the record-Tax deducted at source-Rectification proposing withdrawal of refund of tax deducted at source-Rectification order is not valid.[S. 143(1)]

Rupesh Katilala Savla v. ACIT (2025) 210 ITD 591 (Mum.) (Trib.)

S. 153B : Assessment-Search-Time limit-Assessment of any other person-Satisfaction note was drawn in assessment year 2018-19-Order passed beyond period of limitation of six years-Barred by limitation [S. 143(3),153C]

Chintankumar Rameshbhai Patel v. Dy. CIT (2025) 210 ITD 290 (Rajkot) (Trib.)

S. 153B: Assessment-Search-Time limit-Limitation to pass the assessment order expired on 31.12.2020 [S. 69B, 132,153A, 153C]

Pradeep Singh v. ACIT (2025) 233 TTJ 590 (Delhi) (Trib.)

S. 153C : Assessment-Income of any other person-Search-Satisfaction note prepared without application of mind and without referring to the incriminating material found during the course of Search-Assessment order is quashed..[S. 132]

Dy.CIT v. Aba Builders Ltd. (2025) 233 TTJ 328 (Delhi) (Trib)

S. 153A: Assessment-Search-Addition can not be be made in the absence of incriminating material found during the search. [S. 69A, 69C, 132]