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. 206AA :Requirement to furnish Permanent Account Number-Provisions of the Income-Tax Act, 1961 cannot override Double Taxation Avoidance Agreement.[S.90, 260A]

CIT (IT) v. Edgeverse Systems Ltd. [2024] 469 ITR 267 (Karn)(HC)

S. 201 : Deduction at source-Failure to deduct or pay –Order passed beyond four years-Barred by limitation-Income deemed to accrue or arise in India-Fees for technical services- [S.9(1)(vii), 195 201(1), 201(IA), 260A]

Nilgiri Dairy Farm (P.) Ltd. v. ITO (IT) (2024) 301 Taxman 410 (Karn)(HC)

S. 201 : Deduction at source-Failure to deduct or pay –Survey-Direct payment to non-resident-Contractor-Deducted tax at 2 per cent under section 194C-Tribunal is justified in directing Assessing Officer to calculate interest on amount which was paid by contractor as self-assessment tax till date it was deposited and such interest was to be paid by assessee for not deducting tax at source.[S.133A, 194C (4), 195(2), 201(1), 201(IA), 260A]

DIT v. Ahmedabad Vadodara Expressway Co Ltd. (2024) 301 Taxman 590 (Guj.)(HC)

S. 153C : Assessment-Income of any other person-Search- Reassessment-Time limit for notice-Search conducted in February 2022-Notice under S. 148 dated 30.03.2023 seeking to re-open assessment for A.Y. 2013-14-Relevant A.Y. fell beyond ten years block period set out in S. 153C and thus notice was time barred. [S. 132, 148, 149(1), 153A, Art. 226]

Dinesh Jindal v. ACIT (2024) 469 ITR 32 / 164 taxmann.com 746 (Delhi)(HC)

S. 153C: Assessment-Income of any other person-Search-Loose Sheets of papers not shown to form part of books of accounts regularly maintained by assessee would not constitute material evidence-Reasonable opportunity to be provided to assessee before transfer of case in accordance with S. 127-Satisfaction Note to be recorded for each assessment year separately. [S. 127, 132, 153A, Art. 226]

DCIT v. Sunil Kumar Sharma (2024) 469 ITR 197 / 159 taxmann.com 179 (Karn)(HC) Editorial :SLP of Revenue is dismissed, Dy.CIT v. Sunil Kumar Sharma (2024) 469 ITR 271/ 168 taxmann.com 77/ 302 Taxman 9/(2025) 302 Taxman 9 (SC)

S. 153C : Assessment-Income of any other person-Search and seizure-Material pursuant to a search is relied upon-Assessing Officer is required to follow procedure as contemplated under section 153A, 153B and 153C and it is impermissible for Assessing Officer to continue regular assessment.[S. 132, 133A, 143(3), 153A, 260A]

PCIT v. VSL Mining Company (P.) Ltd. (2024) 301 Taxman 631 /(2025) 342 CTR 690(Karn)(HC)

S. 153A : Assessment-Search or requisition-Search had been conducted on 13-10-2010 and assessments in question were for year 2005-06 to 2007-08 which had been unabated/concluded as on date of search-Assessing Officer is precluded from making any addition to return of income, in absence of incriminating material found as a result of search-The completed/unabated assessments can be reopened by the Assessing Officer in exercise of powers under section 147/148 subject to fulfilment of conditions as envisaged under the said provisions and as may be permissible in law. [S. 132,132A 147, 148, 260A]

PCIT v. Welspun India Ltd. (2024) 301 Taxman 575 (Bom.)(HC)

S. 153 : Assessment-Limitation-Failure to pass the order within six months from the date of communication of the Tribunal order-Appellate Tribunal restored the matter to the file of AO with directions to comply with the same within 6 months-Assessment order passed beyond the stipulated timeline provided by the ITAT is barred by limitation.[S.153(3), 254(1) Art.226, 265]

Ramesh Chawla (HUF) v. ITO (2024) 301 Taxman 44 (Delhi)(HC)

S. 151 : Reassessment-Sanction for issue of notice-Mere use of expression Yes I am satisfied could not be considered to be a valid approval-Non application of mind-Reassessment notice is quashed. [S.143(1), 147, 148, Art. 226]

Capital Broadways (P.) Ltd. v. ITO (2024) 301 Taxman 506 (Delhi)(HC)

S. 151 : Reassessment-Sanction for issue of notice –Recording of satisfaction-No mandate for the Pr. CIT to record his own reasons for approval or satisfaction-It would be sufficed that the Pr. CIT recorded the satisfaction regarding the reasons recorded by the AO-Writ petition is dismissed.[S. 148, Art.226]

Venky Steels (P.) Ltd. v. CIT (2024) 301 Taxman 344 (Patna)(HC)