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. 153A : Search assessments-Completed assessments-Additions without incriminating material not sustainable. [S. 132, 260A]

PCIT v. Saroj Sudhir Kothari [2023] 154 taxmann.com 127 (Bom)(HC) Editorial : SLP dismissed, PCIT v. Saroj Sudhir Kothari [2023] 154 taxmann.com 128 / 455 ITR 379 (SC).

S. 153A : Search assessments-No addition in unabated years absent incriminating material. [S. 132, 260A]

PCIT v. Saroj Sudhir Kothari [2023] 154 taxmann.com 359 (Bom)(HC) Editorial : SLP dismissed, PCIT v. Saroj Sudhir Kothari [2023] 294 Taxman 598 (SC).

S. 151 : Reassessment-Sanction for issue of notice-Mechanical approval-Principal Commissioner-Amount less than 50 lakhs-Reassessment notice was quashed. [S. 149(1)(b), 148A(b), 148A(d), Art. 226]

Bhavesh Maganlal Dharod v. ITO [2023] 155 taxmann.com 335 (Bom)(HC)

S. 151 : Reassessment-Sanction for notice-Approval beyond 4 years must be by Principal Commissioner, not Addl. Commissioner. [S. 148, 149, Art. 226]

Sidhmicro Equities (P.) Ltd. v. Dy. CIT [2023] 150 taxmann.com 460 (Bom)(HC) Editorial : SLP rejected, Dy. CIT v. Sidhmicro Equities (P.) Ltd [2023] 453 ITR 35/150 taxmann.com 461 (SC).

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to issue notice-Order under section 148A(d) was not conclusive-Writ petition was dismissed. [S 147, 148, 148A(b), 148A(d), Art.226]

Naubind Singh v. PCIT (2025) 474 ITR 193 (Patna)(HC) Editorial : SLP of assessee dismissed, Naubind Singh v Pr. CIT (2025) 474 ITR 196 (SC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to file return-Unexplained money-Books of accounts-Section 69A applicable even where assessee is not required to maintain books of account-Cost of Rs. 10,000 imposed to be paid to Adyar Cancer Institute-Matter remanded to NFAC-Addition confirmed as regards difference between stamp value and agreement value. [S. 56(2)(x)(b)(B), 69A, 148, 148A(b), 148A(d), Art. 226]

R. Chitra (Mrs.) v. NFAC [2024] 164 taxmann.com 134 / (2025) 474 ITR 78 (Mad)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed without considering the reply-Order set aside.[S. 147, 148, 148(A(b), 148A(d) Art. 226]

Kanishka Prints Pvt. Ltd. v. ACIT (2025) 474 ITR 86 /163 taxmann.com 178 (Guj)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to file return-Unexplained money-Section 69A is applicable even where assessee is not required to maintain books of account-Cost of Rs. 10,000 imposed on assessee to be paid to Adyar Cancer Institute-Matter remanded to NFAC-Addition confirmed as regards the difference between stamp value and agreement value. [S. 56(2)(x)(b)(B), 69A, 148, 148A(b), 148A(d), Art. 226]

R. Chitra (Mrs.) v. NFAC [2024] 164 taxmann.com 134 / (2025) 474 ITR 78 (Mad)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notices of reassessment for earlier years issued under old procedure quashed-Order for issue of notice under new procedure based on same material not valid. [S. 143(1), 147, 148, 148A(b) 148A(d), Art. 226]

Gokul Agro Resources Ltd v. Dy. CIT (No 2.)(2025) 474 ITR 564 (Guj)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-UOI v. Ashish Agarwal (2022) 444 ITR 1 (SC)-Notice cannot be issued in respect of completed assessment.[S. 147, 148, 148A(b), 148A(d) Art. 226]

Akshita Jindal v. ITO (2025)474 ITR 614 (Delhi)(HC)