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. 143(3) : Assessment-High pitched assessment-Local Committee-Neither a quasi-judicial authority nor a statutory authority-Grievance redressal mechanism only for administrative action-Report not binding on appellate/revisional authorities-Writ petition dismissed.[S. 147, 148, 148A, Art. 226]
Bee Cee Fireworks Industries v. PCIT (2025) 170 taxmann.com 297 / 343 CTR 668 / 247 DTR 500 (Mad)(HC)
S. 142(2A) : Inquiry before assessment-Special audit-Natural justice-Breach of natural justice does not automatically vitiate-No serious prejudice shown-Writ dismissed. [S. 142(1), Art. 226]
Mongia Steel Ltd. v. UOI (2024) 163 Taxmann.com 149 / (2025) 343 CTR 254 / 246 DTR 152 (Jharkhand)(HC)
S. 132A : Powers-Requisition of cash-Explanation unsupported by documents-Writ dismissed-If no demand crystallised, seized cash to be returned within four weeks [S. 153B(1)(a), Art. 226]
Gautam Thadani v. DCIT (Inv) (2025) 343 CTR 120 / 246 DTR 97 / 171 Taxmann.com 94 (Delhi)(HC)
S. 80IB(10) : Housing projects-CBDT Notification-Proviso to S. 80IB(10)(a) & 800IB(10 (b) effective from 1-4-2005-Notification aligning date of benefit cannot be struck down as ultra vires. [S. 80IB(10)(2), 1119, Art. 226]
Kiran Harsukhlal Hemani v. UOI (2025) 343 CTR 343 / 247 DTR 161 (Bom)(HC) Bombay Slum Redevelopment Corporation (P) Ltd. v. UOI (2025) 343 CTR 343 / 247 DTR 161 (Bom)(HC)
S. 80G : Donation-Refusal of recognition-Registration u/s 12A not questioned-Mere suspicion on donations ancillary to objects not valid-Refusal of recognition under S. 80G(5) set aside.[S. 12A, 80G(5), Art. 226]
Tilok Tirath Vidyavati Chhuttani Trust v. CIT (2025) 343 CTR 161 / 247 DTR 73 (P&H)(HC)
S. 68 : Cash credits-Conversion of loan into equity-Source of source proved-Deletion upheld-No substantial question of law.[S. 260A, CPC,1908, S.100]
CIT v. Goldstone Cements Ltd. (2025) 343 CTR 562 / 247 DTR 465 (Gauhati)(HC)
S. 68 : Cash credits-Unexplained investment-Natural justice-Show cause issued under s. 68-Final order passed under s. 69A without opportunity-Order set aside [S. 69, 144B, 147, Art. 226]
Vishal Jhajharia v. Assessment Unit ITD (2024) 164 taxmann.com 781 / (2025) 343 CTR 478 (Cal)(HC)
S. 40(a)(i): Amounts not deductible-Deduction at source-Non-resident-Agency commission-Tribunal order deleting disallowance affirmed-No substantial question of law. [S. 195, 260A]
CIT v. Tamil Nadu Newsprint & Papers Ltd. (2025) 343 CTR 634 / 245 DTR 394 (Mad)(HC)
S. 28(i) : Business income-Income from house property-Rental income from properties-Income assessable as business income and not as income from house property-Order of Tribunal was set aside [S. 22, 260A]
H.R. Properties (P) Ltd v. ACIT (2024) 167 taxmann.com 256 / (2025) 343 CTR 610 (Pat)(HC) Chero Medico & Developers (P) Ltd v. ACIT (2024) 167 taxmann.com 256 / (2025) 343 CTR 610 (Pat)(HC)