S. 10(20) : Local authority-Not claimed the benefit-Order of High Court is set a side and the matters are remanded to the High Court for consideration afresh in accordance with law and on their own merits.[S. 11, 12, Art. 136]
CIT (E) v. Jaipur Development Authority (2025) 342 CTR 236 / 245 DTR 14 (SC) Editorial : CIT (E) v. Jaipur Development Authority (ITA Nos. 218 of 2017 and 113 of 2016 dt. 6-9-2017 (Raj)(HC)
Digest of case laws
Online digest of latest case laws
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. 4 : Charge of income-tax -Amount received for surrender of right in patent and trademark/negative covenant—Capital receipt. [S. 28(i)]
CIT v . Sanofi Healthcare India (P) LTD. (2025) 342 CTR 326 / 245 DTR 17 (Telangana)(HC)S. 276CC : Offences and prosecutions- Failure to furnish return of income- Illness of assessee-Prosecution is not valid- Discharge application is allowed. [S. 139(1), Criminal Procedure Code, S. 245]
Ravi Prakash Khetan v. UOI (2025)472 ITR 147 (Pat)(HC)S. 271AAA : Penalty- Search initiated on or after 1st June, 2007- No specific query on manner of disclosure- Failure to substantiate the manner of undisclosed income was earned- Order of Tribunal deleting the penalty is set aside. [S. 132(4),260A, 271AA(2)]
PCIT v. Amul Gabrani (2025)472 ITR 3/ 169 taxmann.com 503 (Delhi)(HC) Editorial : Amul Gabrani v. PCIT (2025)472 ITR 13/302 Taxman 410 (SC)S. 271AAA : Penalty- Search initiated on or after 1st June, 2007- Failure to substantiate the manner of undisclosed income was earned- Order of High Court is affirmed- SLP of assessee is dismissed.[S. 132(4),271AA(2), Art. 136]
Amul Gabrani v. PCIT (2025)472 ITR 13/302 Taxman 410 (SC) Editorial : PCIT v. Amul Gabrani (2024) 169 taxmann.com 503 /472 ITR 3 (Delhi)(HC)S. 263 : Commissioner- Revision of orders prejudicial to revenue-Order of High Court on identical issue for different assessment year- Matter remanded to commissioner. [Art. 226]
Sri Sai Swadhin Commercial Pvt. Ltd. v. PCIT (2025)472 ITR 589 (AP)(HC)S.234E : Fee-Default in furnishing the statements- Deduction of tax at source-Submission of statement- Amendment with effect from 1-6-2015- Amendment not retrospective-Not applicable prior to 1-6-2015.[S.200A(1)(c), Art. 226]
True Blue Voice India Pvt. Ltd. v. Chief CIT (TDS) (2025)472 ITR 480 / 158 taxmann.com 67 (Mad)(HC)S. 158BC : Block assessment- Undisclosed income- On money- Purchase of agricultural property- No incriminating material- Purchaser declaring capital gains-Seized documents without signature and statement of original owners- Addition is deleted. [S. 132, 260A]
Dr. Syed Anwar v. Dy. CIT [2023] 146 taxmann.com 247/ (2025)472 ITR 551 (Karn)(HC)S. 153C : Assessment- Income of any other person- Search-No valid transfer of case-Assessment by Assessing Officer in Andhra Pradesh is not valid- Alternative remedy not an absolute bar for issue of writ- Question regarding jurisdiction to exercise power can be raised at any stage of proceedings.[S. 127, Art. 226]
Vijay Nathulal Sharma v. Dy. CIT [2023] 146 taxmann.com 15 / (2025)472 ITR 535 (AP)(HC)S. 148A : Reassessment- Conducting inquiry, providing opportunity before issue of notice-Seizure of cash by police-Proceedings under section 132A- Notice is valid though issued non compliance of procedure.[S.132A, 147, 148, Criminal Procedure Code, 1973, S 451]
Muhammed C. K. v. ACIT (NO. 1) (2025)472 ITR 161 (Ker)(HC) Editorial : Decision of single judge is affirmed, Muhammed C. K. v. ACIT (NO. 3) (2025)472 ITR 166 (Ker)(HC)