S. 254(1) : Appellate Tribunal – Duties- ITAT has not dealt with the issue of Document Identification Number (DIN) – Failure to decide Cross objection –Search – Assessment order without – Not uploaded on portal before limitation – Violation of CBDT Circular No. 19 of 2019 dt. 14 th August , 2019 –Bogus purchases – Un secured loan – Assessment was not uploaded on Portal before the expiry of limitation- Screen shots – Miscellaneous application was rejected by the ITAT – Order of the ITAT on merit is set aside – Matter remanded to ITAT to decide afresh. [S. 68, 132, 153A, 254(1) 254(2), 260A , IT Rules , 1963 ,47(2) Form No .36A ]
Skyway Infraprojects Pvt. Ltd v. DCIT (2025) (Bom)(HC) www.itatonline.org Editorial : Skyway Infraprojects Pvt. Ltd v. DCIT ( ITA Nos . 2665 /Mum 2022 dt 28 -2 -223 )( Mum) ( Trib)
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 Insolvency and Bankruptcy Code , 2016 .
S. 7: Initiation of corporate insolvency resolution process – Limitation – Acknowledgement of debt – Balance sheet entries – Validity of acknowledgment under S. 18 of the Limitation Act even where name of creditor is not specifically mentioned – Liberal interpretation – Prior financial statements and cash flow disclosures may be relied on – Substantive jural relationship and continuing liability inferred – COVID-19 extension – Applicability of Para 5(I) of Supreme Court’s order dated 10.01.2022 – Entire period from 15.03.2020 to 28.02.2022 to be excluded – Application filed in 2024 held to be within limitation – Appeal allowed – Matter remitted to NCLT for adjudication on merits.
[ S. 238A; Limitation Act, 1963, S. 18, Companies Act, 2013, S. 134, Sch. III; Art. 137, First Schedule, Art. 141 ]
Constitution of India.
Art. 142 : Enforcement of decrees and orders of Supreme Court and orders as to discovery , etc – The Term Lower Court is against the ethos of constitution – Record of Trial Court should not be referred as lower Court record .
Sakhwat and another v . State of Uttar Pradesh AIR SC 2635 : AIROnline 2025 SC 415 .Income-tax Act, 1961
S. 276C : Offences and prosecutions – Wilful attempt to evade tax – Strictures – Citizens should not be dragged into prosecution without concrete evidence – Failure to produce books of accounts- documents- False statement- Verification – HSBC, Switzerland- Unauthenticated documents from a third party – Alleged foreign bank accounts – Fraud – Unauthenticated information under DTAA – Search conducted – No incriminating material found – Identity not established – Assessment reopened – Penalty imposed – ITAT quashed reassessment – No prima facie case – Reopening held unjustified – Prosecution quashed – Repeated harassment due to baseless allegations – Quashing of criminal complaints upheld- DTAA -India – Switzerland ( French) . [ S.5, 69, 90, 132(4), 153A, 271(1)(b), 276C(1)(i), 276D, 277(1), 278E,Criminal Procedure Code , 1973 , S. 482, 483, Art, 26 Art . 227 ]
Rajasthan Rent Control Act, 2001
S. 9: Eviction of tenants – Partnership firm – Tenancy created in individual capacity – Non-joinder of firm or other partners immaterial – Landlord’s bona fide need proved – Tenant cannot dictate choice of premises – Writ not maintainable – Petition dismissed.[ S.2(i),21, Succession Act , 1956 , Order 6 Rule 17 CPC, Order 14 Rule 5, 30 CPC, Ss. 2(i), 21 , Art. 226]
Bharatiya Nagarik Suraksha Sanhita, 2023. (BNSS)
S. 35: When police may arrest without warrant- Notice by Investigating Agency – Inquiry – Electronic communication-Liberty of individual involved – Cannot be served via WhatsApp or electronic communication – Standing order must follow CrPC/BNSS modes only – Application to modify earlier order rejected – State must ensure personal service – Application dismissed.[S.2(i), 2(k), 35(3), 35(4), 35(5), 35(6),39, 63, 64(2), 71, 94, 193, 530 , CrPC, 1973 ,S. 41A Art. 21, 32 , 136 ]
State of Haryana v. Satender Kumar Antil & Anr. 2025 INSC 909, www.itatonline.org]Goods and Service -Tax Act , 2017
S. 132: Punishment for certain offences -Fraud – Fraudulent misuse of Aadhaar and Permanent Account No ( PAN) – Identity theft – Strictures – Opened a bank account and obtained GST registration – Opened a bank account – Inaction by statutory authorities and law enforcement agencies – Directions for cancellation and redressal – Compensation denied – Liberty to file criminal complaint – Citizens of the Country who toils hard to make both ends meet cannot be made to run from pillar to post by leaving his livelihood to defend various proceedings arising of fraud by an individual impersonating the Petitioner’s identity – Cost of Rs 10000 each is imposed on respondents Nos 1, ( Unique Identification Authority of India ( UIDAI), 2 ( Chief Commissioner Gujarat Sate GST ) 5,( Chief Commissioner of Income Tax Mumbai , 6( Manager Union Bank of India ) and 7 ( Commissioner of State Tax Government of Gujarat . The Respondents Nos 1 and 6 are directed to pay Cost of Rs 25,000 each to the petitioner . [Aadhaar Act, 2016, S. 7, Income-tax Act. 1961 , 139A, 139AA, Goods and Service -Tax Act , 2017 ,132 Negotiable Instrument Act , 1881, S.138, Art. 226 ]
S. 144C : Reference to dispute resolution panel – Document Identification Number [‘DIN’] – Circulars issued by CBDT in exercise of its powers under Section 119 of the Act are binding on the revenue – DIN has to be generated for DRP proceedings -Order of Tribunal quashing the order is affirmed by High Court – No substantial question of law . [ S. 119, 143(3), 144(5), 260A ]
CIT v. Laserwords US Inc. [2025] 175 taxmann.com 920 (Mad)( HC)S. 115J : Company – Book profit – The AO has no jurisdiction to question the correctness of the profit and loss account prepared and certified by the Chartered Accountant .[ Companies Act , 1956 ]
Mahindra & Mahindra Ltd. v. CIT City – II, Mumbai, [2025] 174 taxmann.com 154 (Bom)( HC)S. 37(1)) : Business expenditure – Commercial expediency- Business loss – write-off of the deposits and interest – Amount lent to subsidiary- Allowable as business expenditure .[ S. 28(i) ]
Mahindra & Mahindra Ltd. v. CIT [2025] 174 taxmann.com 154 (Bom)( HC)