This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
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S. 151 : Reassessment-Sanction for issue of notice-Satisfied-The approval is a safeguard and has to be meaningful and not merely ritualistic or formal-General order of approval for all the 111 cases-Mechanical according of sanction-Not valid.[S. 147, 148, Art. 226]

Vinod Kumar Solanki v.Asst. CIT (2025) 475 ITR 208 (Delhi)(HC)

S. 151 : Reassessment-Sanction for issue of notice –Recording of satisfaction-Sanction was valid.[S. 148, Art. 136]

Venky Steels Pvt. Ltd v. CIT (2025) 475 ITR 148 / 304 Taxman 597 (SC) Editorial : Venky Steels (P.) Ltd. v. CIT(2024) 301 Taxman 344 /(2025) 475 ITR 111 (Pat)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Original notice under section 148 issued before 1-4-2021 culminated in reassessment order attaining finality-Fresh notice under section 148A(b) impermissible-Supreme Court directions in UOI v. Ashish Agarwal limited to pending reassessment proceedings-Notice and order quashed. [S. 147, 148, 148A(b), 148A(d), Art. 226]

Merton v. Dy. CIT (2025) 475 ITR 734 / 171 taxmann.com 544 (Mad)(HC)

S. 148A: Reassessment-Conducting inquiry; providing opportunity before issue of notice-Faceless assessment-Initial notice and order-Pending appeal before Commissioner (Appeals) and revision application before Principal Chief Commissioner-Stay of assessment order until outcome of appellate proceedings and revisional application-All contentions of assessee kept open for raising before statutory authorities. [S. 144, 144B, 147, 148, 148A(b), 148A(d), 250, 253; Art. 226]

Rajan Pradeepkumar Dubey v. ITO, (2025) 475 ITR 413 (Bom. HC)

S. 148A: Reassessment-Conducting inquiry; providing opportunity before issue of notice-Recovery of tax-Insolvency of assessee-Effect of Insolvency and Bankruptcy Code, 2016-Claims of tax cannot be made subsequent to plan by Resolution Professional-All claims not forming part of resolution plan stand extinguished. [S. 144, 147, 148, 148A(b), 148A(d), Insolvency and Bankruptcy Code, 2016, S. 31(1), 238; Art. 226]

Surya Exim Ltd. (through director Bhawani Singh) v. UOI, [2024] 161 taxmann.com 749 / (2025) 475 ITR 306 (Guj)(HC).

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Original notice under section 148 issued before 1-4-2021 which culminated in reassessment order attaining finality-Fresh notice under section 148A(b) issued pursuant to direction of Supreme Court in UOI v. Ashish Agarwal (2022) 444 ITR1 (SC), Supreme Court directions limited to pending reassessment proceedings-Notice and order quashed Fresh reassessment impermissible for concluded assessment [S. 147, 148, 148A(b), 148A(d), Art. 226]

Merton v. Dy. CIT (2025) 475 ITR 734 /171 taxmann.com 544 (Mad)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Alternative remedy-Writ petition was dismissed. [S. 147, 147, 148A(b), 148A(d), Art. 226]

Dinesh Khaitan v. UOI [2024] 163 taxmann.com 39 /(2025) 475 ITR 722 (Cal)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Professional-Anesthesiologist-No tangible material-Reassessment notice and order was quashed. [S. 148A(b), 148A(d), 192, 194J, Art. 226]

Sankarnaryanasamy Selvanarayanan v. ITO [2024] 164 taxmann.com 169/ (2025) 475 ITR 173 (Mad)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless assessment-Pendency of appeal-All contentions kept open. [S.144, 144B, 47, 148, 148A(b), 148A(d), 246A, 250, Art. 226]

Shantilal Prabhudas & Co. v. ITO (2025) 475 ITR 425 (Bom)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless assessment-Pendency of appeal-Appellate authority bound by earlier decision of High Court-Stay of assessment orders until outcome of appellate proceedings-All contentions kept open. [S.144B, 147, 148, 148A(b), 148A(d), 246A, 250, Art. 226]

Astra Exim Pvt. Ltd. v. ITO (2025) 475 ITR 418 (Bom)(HC)