S. 271C : Penalty-Failure to deduct TDS-Reasonable cause-Reliance on professional/legal opinions-Penalty deleted.[S. 201(1), 201(1A), 260A, 273B]
CIT v. Jindal Tractebel Power Co. Ltd., (2025) 474 ITR 477 (Karn) (HC) Click here to download the pdf versions of the Digest of case laws
 Click here to download the pdf versions of the Digest of case laws S. 271C : Penalty-Failure to deduct TDS-Reasonable cause-Reliance on professional/legal opinions-Penalty deleted.[S. 201(1), 201(1A), 260A, 273B]
CIT v. Jindal Tractebel Power Co. Ltd., (2025) 474 ITR 477 (Karn) (HC)S. 271B : Penalty-Failure to get accounts audited-Delay explained by searches/seizures-Quality of cause shown more important than length of delay. [S. 44AB, 132.]
Orkay Enterprises v. Dy. CIT, (2025) 474 ITR 503 (Bom) (HC)S. 271(1)(c) : Penalty-Concealment-Defective notice-Not specifying the charge-Concealment of income-Inaccurate particulars of income-Non-application of mind-Order of Tribunal quashing the penalty was affirmed.[S. 260A, 274]
PCIT v. Jehangir H. C. Jehangir [2023] 155 taxmann.com 209 (Bom)(HC)S. 264: Commissioner-Revision of other orders-Long term capital gains-Objections of the assessee was not considered-Order was quashed and set aside-Matter remanded. [S. 45, 48, Art. 226]
Mettupalayam Ramamoorthi Rathindran v. PCIT (2025) 474 ITR 120 (Mad)(HC)S. 263 : Revision-New issue not in notice-Commissioner cannot revise on ground not raised in notice. [S. 40A(2)(b), 143(3), 260A]
PCIT v. Universal Music India (P.) Ltd. [2023] 155 taxmann.com 230 (Bom)(HC) Editorial : SLP dismissed on account of delay of 411 days and also on merits, PCIT v. Universal Music India (P.) Ltd. [2023] 295 Taxman 232 (SC).S. 260A : Appeal-High Court-Substantial questions of law-No challenge to High Court order-Mistake of counsel-Counsel erroneously submitting that two of them covered against assessee by decision of Supreme Court-High Court disposing of appeal deciding third question alone in favour-Order of High Court set aside to enable restoration of appeal to High Court.[Art. 136]
Woodland (Aero Club) Pvt. Ltd. v. ACIT (2025) 474 ITR 322/171 taxmann.com 60 (SC) Editorial: Aero Club v. ACIT (2025) 474 ITR 320 (Delhi)(HC), set aside.S. 254(1) : Appellate Tribunal-Duties-Non-resident-Permanent establishment (PE)-DTAA (India-USA)-Issue of PE not considered by Tribunal-Matter remanded to Tribunal to examine the matter afresh-DTAA-India-USA [S.90, 260A, Art. 5, 27]
Convergys Customer Management v. CIT, (2025) 474 ITR 439 (Delhi) (HC)S. 245H : Settlement Commission-Immunity from prosecution and penalty-Full and true disclosure-Writ petition of revenue was dismissed. [S. 245C, 245D(4), Art. 226]
Dy. CIT v. ASM Traxim Pvt. Ltd [2024] 169 taxmann.com 40 / (2025) 474 ITR 25 (Delhi)(HC)S. 245D : Settlement Commission-Settlement of cases-Procedure-Application-Search and seizure-Additional income-Settlement Commission entitled to consider evidence beyond materials seized during search operation or disclosed before it-Writ petition was dismissed. [S.2(22)(e), 132, 245D(4), 245I, Art. 226]
Thomas Philip v. Interim Board For Settlement and Ors (2025) 474 ITR 215 (Ker)(HC)S. 244A : Refunds-Interest on refunds-Delay in paying refund-High Court holding interest payable on interest accrued on account of refund due to delay in repayment-Delay of 444 days-SLP dismissed on account of delay and merits.[S. 136]
Dy. CIT v. Tata Communications Ltd. (2025) 474 ITR 574 (SC) Editorial : Tata Communications Ltd v. Dy. CIT (2023) 335 CTR 983/ (2024) 462 ITR 86 (Bom)(HC)