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. 144B : Faceless Assessment-Personal hearing-Natural justice-Video conference-Order of the Assessing Officer was quashed and set a side-Statutory authority was directed to afford a personal hearing to assessee through video conferencing. [S. 143(2), 144B(7), Art. 226]
Federal Bank Ltd. v. ACIT(2025) 303 Taxman 118 (Ker.)(HC)
S. 143(2) : Assessment-Notice-Limitation-Date of filing original return to be considered for limitation, not date defects were removed-SLP dismissed. [S. 139(1), 139(9), Art. 136]
Dy. CIT v. Travel Designer India (P.) Ltd. (2025) 303 Taxman 583 / 482 ITR 283 (SC) Editorial: Travel Designer India (P.) Ltd. (2020) 269 Taxman 429 (Guj.)(HC)
S. 132B : Application of seized or requisitioned assets-Search and seizure-Seizure of jewellery from locker in company’s name-Presumed to belong to company-Revenue cannot treat it as belonging to directors-Directed to release seized assets. [S. 132(1)(B)(iii), Art. 226]
Dillano Luxurious Jewels Ltd. v. Dy. DIT (Inv) (2025) 303 Taxman 140 (P&H)(HC)
S. 132B : Application of seized or requisitioned assets-Requisition of books of account-Stock in trade-Trader of gold jewellery/ornaments-Factual dispute regarding itemized stock register and quantity of gold seized-Non-release of gold ornaments held to be justified. [S. 132A, Art. 226]
Vikas Kankaria v. UOI (2025) 303 Taxman 185 (Raj.)(HC)
S. 127 : Power to transfer cases-Order passed without opportunity of hearing-Best judgment order quashed [S. 144, 260A, Art. 226]
Deluxe Enterprises v. ITO (2025) 303 Taxman 366 (HP)(HC)
S. 127 : Power to transfer cases-Search and seizure-No compliance with requirement of agreement between jurisdictional Principal Commissioners-Transfer order set aside [S. 127(2), Art. 226]
Pradeep Kumar Kajaria v. UOI (2025) 303 Taxman 111 (Cal)(HC)
S. 119 : Central Board of Direct Taxes-Delay of 1585 days in filing revised return-Order signed by Addl. Commissioner with approval of Member (IT)-Matter remanded to CBDT [S. 119(2)(b), 139(5), Art. 226]
Bharat Education Society v. Assessing Officer (2025) 303 Taxman 630 (Bom)(HC)
S. 80IB : Industrial undertakings-Manufacture-Filling of ushroom powder in gelatin capsules after following specified process amounts to manufacture or production of commercially distinct commodity-Eligible for deduction-SLP dismissed due to low tax effect [S. 268A, Art. 136]
ITO v. DXN Herbal Manufacturing (India) (P.) Ltd. (2025) 303 Taxman 407 (SC) Editorial : DXN Herbal Manufacturing (India) (P.) Ltd v. ITO (2018) 257 Taxman 492 (Mad)(HC)
S. 69A : Unexplained money-Agricultural income-Failed to establish that land was under cultivation-Order of Tribunal denial of exemption was upheld. [S.10(1), 260A]
Patnala Srinivas v. ITO (2025) 303 Taxman 374 (Telangana)(HC)
S. 68 : Cash credits-Issue of shares against goodwill-No cash receipt-Provisions of section 68 were not attracted.[S. 260A]
Pr. CIT v. Zexus Air Services (P.) Ltd. (2025) 303 Taxman 410 (Delhi)(HC)