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. 237: Refunds-Condonation of delay-Reasonable cause-Date of claim in return relevant-Subsequent formal application immaterial-Refund allowed. [S. 119(2)(b), 139, Art. 226]

PCIT v. Vivek Krishnamoorthy (2025) 343 CTR 625 / 247 DTR 449 (Karn)(HC) Editorial: Vivek Krishnamoorthy v. PCIT (WP No. 16991 of 2023, dt. 2-11-2023) (Karn)(HC), Single Judge affirmed.

S. 226 : Collection and recovery-Modes of recovery-Resolution Plan under IBC-Tax liability not shown as contingent liability-Subsequent demand invalid. [S. 154, IBC 2016 S. 31(1), 61, 62, Art. 136]

Vaibhav Goel v. DCIT (2025) 343 CTR 689 / 248 DTR 49 (SC) Editorial : Tehri Iron & Steel Castings Ltd dt. 25-11-2021(CD)

S. 206C: Collection at source-Trading-Forest produce-Scrap-Declarant in Form 27C is purchaser and not seller-Revenue’s contention rejected. [S. 206C(1A), R. 37C, Form 27C]

DCIT v. Central Coalfields Ltd. (2025) 304 Taxman 217 / 343 CTR 657 / 248 DTR 25 (Jharkhand)(HC)

S. 205 : Deduction at source-Bar against direct demand-Employer failed to deposit TDS deducted from salary-Demand cannot be raised against employee-Directions to CBDT to harassment in future-Technology/software must be rectified. [S. 119, 192, Art. 226]

Gayatri Snehal Rao v. ITO (2024) 168 taxmann.com 466 / (2025) 343 CTR 696 / 248 DTR 29 (Guj)(HC) Shobhan Shantilal Doshi v.ITO 168 taxmann.com 466 / (2025) 343 CTR 696 / 248 DTR 29 (Guj)(HC)

S. 148 : Reassessment-Notice in name of deceased-Invalid-No statutory obligation on deceased to intimate department. [S. 149(1)(b), 159(2)(b), Art. 226]

Preethi V. (Smt.) v. ITO (2025) 343 CTR 390 / 247 DTR 21 / 171 taxmann.com 100 (Karn)(HC) Editorial : Appeal affirmed by division bench, ITO v. Preethi V. (Smt) (2025) 343 CTR 385 / 247 DTR 16 / 170 Taxmann.com 673 (Karn)(HC)

S. 148 : Reassessment-Notice issued in name of deceased-Proceedings void-No revival against legal heirs after limitation-Order of single judge is affirmed. [S. 149, 159, Art. 226]

ITO v. Preethi V. (Smt) (2025) 343 CTR 385 / 247 DTR 16 / 170 Taxmann.com 673 (Karn)(HC) Editorial : Preethi V. (Smt.) v. ITO (2025) 343 CTR 390 / 247 DTR 21 / 171 taxmann.com 100 (Karn)(HC)

S. 147 : Reassessment-No escapement of income-Mere non-uploading of audit report not fatal-Notice and reassessment quashed-Reassessment beyond six years-Notice and order disposing the objection was quashed. [S. 80IA(7), 148, Form 10CCB, Art. 226]

Shree Bhavani Power Projects (P) Ltd. v. ITO (2024) 165 Taxmann.com 733 / (2025) 343 CTR 325 / 247 DTR 217 / 475 ITR 155 (Delhi)(HC)

S. 147: Reassessment-After the expiry of four years-Guarantee fee-No fresh tangible material referred to in reasons-Reassessment notice quashed. [S. 143(3), 148, Art. 226]

Tata Communications Ltd. v. DCIT (2025) 304 Taxman 476 / 343 CTR 641 / 247 DTR 489 (Bom)(HC)

S. 145 : Method of accounting-Valuation of stock-LIFO method-Retrospective ICDS (II) mandating FIFO/Weighted Average not applicable to AY 2017-18 opening stock-Relief granted. [S. 145(2), 145A, ICDS (II), Art. 14, 226]

P.A. Jose v. UOI (2025) 343 CTR 499 (Ker)(HC)

S. 144B : Faceless Assessment-Failure to issue show cause notice-cum-draft order-Breach of natural justice-Assessment order quashed. [S. 143(3), Art. 226]

Teerth Developers & Teerth Realties JV (AOP) v. ACIT (2024) 169 taxmann.com 94 / (2025) 343 CTR 424 / 245 DTR 185 (Bom)(HC)