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-Application of mind-Notice is valid-SLP of Assessee is dismissed.[Art. 136]

Baldevbhai Bhikhabhai Patel v. Dy. CIT (2025) 302 Taxman 370 (SC) Editorial : Baldevbhai Bhikhabhai Patel v. Dy. CIT (2018) 94 taxnann.com 428 (Guj)(HC)

S. 149 : Reassessment-Time limit-Notice dated 31-8-2024-Beyond period of six years-Notice and order is set aside. [S. 148, 148A(b), 148A(d), Art. 226]

Curadev Pharma Pvt Ltd v. Dy. CIT (2025) 302 Taxman 407 (Delhi)(HC)

S. 149 : Reassessment-Time limit-Notice under section 148 dated 31-8-2024-Six years expired for the AY. 2016-17 the notice is quashed and set aside. [S. 148, Art. 226]

DB International Stock Brokers Ltd. v. ACIT (2025) 302 Taxman 405 (Delhi)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Time limit-Notice dated 1-5-2024-Following the decision in UOI v. Rajeev Bansal [2024] 167 taxmann.com 70 (SC), order and notice issued under section 148 in respect of assessment year 2017-18 is set aside.[S. 148, 148A(b) 148A(d), 149(1), Art. 226]

Sheetal International (P.) Ltd. v. Chief CIT, Central (2025) 302 Taxman 271 (Delhi)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Approval of resolution plan under Code-No person would be entitled to initiate or continue any proceedings in respect of any claim for any dues relating to period prior to approval of resolution plan. [S. 148, 148A(b), 148A(d),Insolvency and Bankruptcy Code, 2016, S.30(6), Art. 226]

Perfect Boring (P.) Ltd. v. Assessment Unit, Income-tax Department (2025) 302 Taxman 373 (Guj.)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained investments-Interest income-Failure to consider the reply-Matter remanded to the Assessing Officer. [S.69, 143(3), 148, 148A(b), 148A(d), Art. 226]

Vivek Kumar v. ITO (2025) 302 Taxman 96 (Delhi)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued under section 148 is treated as notice under section 148A(b)-Directed to dispose the objection in terms of UOI v. Rajeev Bansal [2024] 301 Taxman 238 (SC).[Art. 136]

ITO v. Ashish Acharatlal Varaiya (2025) 302 Taxman 183 (SC) Editorial : Ashish Acharatlal Varaiya (2023) 152 taxmmann.com 656 (Guj)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Writ petition was dismissed-SLP is disposed following the order in UOI v. Rajeev Bansal [2024] 301 Taxman 238 (SC). [S. 148A(b), 148A(d), Art. 136]

Dinesh Verma v. ITO (2025) 302 Taxman 367 (SC) Editorial: Dinesh Verma v. ITO (2022) 141 taxmann.com 453/ 456 ITR 682 (P& H)(HC)

S. 147: Reassessment-Capital gains-Land used for agricultural purposes-Reassessment notice is justified. [S. 45, 54B, 143(3), 148, Art. 226.]

Yogesh Kumar Saini v. UOI (2025) 302 Taxman 427 (Raj.)(HC)

S.147: Reassessment-After the expiry of four years-Unexplained investment-Borrowed satisfaction-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S. 69, 142(1), 148, Art.226]

Om Synergy Spacelink (P.) Ltd. v. NFAC (2025) 302 Taxman 201 (Guj.)(HC)