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
Click here to download the pdf versions of the Digest of case laws

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Granted registration and income is applied for designated purposes-Exercise of revisional jurisdiction is not valid. [S. 11, 12A, 12AA]

Paradip Port Authority v.Dy. CIT (2024)116 ITR 1 / [2025] 170 taxmann.com 713 (Cuttack)(Trib)

S. 254(2A): Appellate Tribunal-Stay-Cash credits-Failure to prove genuineness of transaction-Rejection of stay application is justified. [S. 68, 133A, 254(1)]

PPK Newsclick Studio P. Ltd. v. Dy. CIT (2024)116 ITR 505 (Delhi)(Trib)

S. 254(1) : Appellate Tribunal-Powers-Delay of 551 days in filing an appeal before CIT(A) is condoned-Directed to pay cost of Rs 1000 to each appeal to be paid to Prime Minister’s National Relief fund with in a period of 30 days form the date of the order. [S. 147 246A, 250(6), 271AAC(1), 271B 271F]

Satish Bandapelly v. ITO (2024)116 ITR 77 (SN)(Hyd)(Trib)

S. 254(1) : Appellate Tribunal-Powers-Delay of two years in filing an appeal before CIT(A) is condoned-CIT(A) is directed to decide on merits. [S.45, 133(6), 148]

Pramila Keshav Dalvi v. ITO (2024)116 ITR 81 (SN)(Pune)(Trib)

S. 254(1) : Appellate Tribunal-Powers-Rejection of claim in first round of litigation-The Tribunal cannot decide the claim-Power of review is not permitted. [S. 56, 80P]

West Bengal State Co-Operative Agriculture And Rural Development Bank Ltd. v. ACIT (2024)116 ITR 610 (Kol)(Trib)

S. 253 : Appellate Tribunal-Appeals-Delay of three days is condoned-Penalty concealment of income-Ex parte order of CIT(A) is set aside with the direction to decide on merits. [S. 253(5), 254(1), 250 271(1)(c), 274]

Sri Sumeru Housing P. Ltd. v. Dy. CIT (2024)116 ITR 5 (SN) (Bang)(Trib)

S. 251 : Appeal-Commissioner (Appeals)-Powers-Enhancement-New source-Net profit-Assessing Officer has not applied his mind-Commissioner has no jurisdiction to consider and enhancement of income. [S. 80A(5), 80P, 143(3),246A]

Krushi Sadhna Vividh Karyakari Sahakari Vikas Seva Sanstha Maryadit v. ITO (2024)116 ITR 38 (SN)(Pune)(Trib)

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Dismissed the appeal without deciding the issue on merits-Matter remanded to the CIT(A) for fresh decision after allowing a reasonable opportunity of hearing. [S. 246A]

Alpha Chemie Trade Agencies P. Ltd. v. CIT (Appeals) (2024)116 ITR 20 (SN)/ 168 taxmann.com 257 (Mum)(Trib)

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Capital gains-Non speaking order of four lines-Order of CIT(A) is set aside.[S. 45, 133(6) 147, 148, 246A]

Balveer Singh v. ITO (2024)116 ITR 633 / [2025] 172 taxmann.com 82 (Jaipur)(Trib)

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Return not filed-Failure to pay admitted taxes despite of several opportunities-Refusal to admit appeal by CIT(A) is affirmed.[S. 246A, 249(4)(b)]

Dy. CIT v. Nagin A. Vaghela (2024)116 ITR 25 (SN)(Ahd)(Trib)