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. 119: Central Board of Direct Taxes- Profits and gains from housing projects – Condonation of delay – Genuine hardship- Delay in filing of return of income – Genuine hardship – Claim for deduction under section 80IBA – Delay of 45 days due to illness of managing partner – Rejection not justified. [S. 80IBA , 119(2(b), 139, Art. 226 ]

Western Arch Developers v. Pr. CIT (Bom)(HC) www.itatonline .org .

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Assessment order which is nullity in law – Cannot be revised. [S. 132A, 143(3)]

Piyush Kumar Choubey v. P CIT (2023) 221 TTJ 17 (UO) (Raipur) (Trib)

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Faceless assessment – Notice is issued by the Jurisdictional Assessing Officer – On writ the Court set aside the notice issued under Section 148 and all other proceedings/orders emanating therefrom- Honourable Court has granted liberty to the Revenue to revive the order simply by moving a Praecipe before this Court- The Court also observed that once the Petition is revived and restored, the same would have to be decided on its own merits considering that several other issues are also raised in challenging the Notice issued under Section 148 [ S. 148 ,Art. 226 ]

Caishen Enterprise LLP v. ACIT(2025) 176 taxmann.com 471 ( Bom)( HC) . www.itatonline.org

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)

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 ]

IL & FS Financial Services Ltd. v. Adhunik Meghalaya Steels Pvt. Ltd. 2025 INSC 911.www.itatonline .org

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 ]

Anurag Dalmia v. Income Tax Office ( 2025) 176 taxmann.com 771 ( Delhi)( HC)

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]

Arun Fatehpuria & Anr. v. Tarachand Tholia (HUF), (Raj(HC) (Jaipur Bench) [2025:RJ-JP:26949] www.itatonline .org

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 ]

Vilas Prabhakar Lad v. UIDAI & Ors. (Bom HC) [www.itatonline.org]