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. 250 : Appeal-Commissioner (Appeals)-Delay in disposal of appeals involving demands above Rs. 5 crores-On writ the court directed the Principal Commissioner to ensure disposal of appeals within three months coercive recovery measures to be taken till disposal.[S. 156, 246A, 250(6A) Art. 226]

Mega Alloys. v. UOI (2025) 476 ITR 631 (Gauhati)(HC)

S. 244A : Refunds-Interest on refunds-Deduction of tax at source-Delay in application under circumstances beyond control of assessee-Delay is condoned-Entitled to interest on refund-Money held without authority-High Court directed the revenue to grant interest-SLP delayed by 371, 390 and 374 days-SLP of revenue was dismissed on account of delay and also on merit. [S. 194LA, IT R, 1962, R. 31(3), form 16A, Art. 136]

PCIT v. Amrutlal Madhavjibhai Bharad (2025) 476 ITR 1 / 305 Taxman 413 (SC) Editorial : Mohanbhai Madhavjibhai Bharad v. PCIT (2024) 465 ITR 313/ 336 CTR 578 /158 taxmann. com 13 (Guj) (HC)

S. 237 : Refunds-Collection of tax at source Refund-Interest-High Court directing Department to reimburse seller and to seller to return sum to assessee within specified periods-Direction for payment of interest if time limits set by court not kept-High Court refusing to direct Department to undertake not to appeal against order of Tribunal-SLP of assessee dismissed. [S.244A, Form 27C, Art.136]

Adhunik Power and Natural Resources Ltd v. Central Coalfields Ltd. & Ors. (2025) 476 ITR 225 /175 taxmann.com 840 (SC) Editorial : Adhunik Power and Natural Resources Ltd. v. Central Coalfields Ltd. and Ors. (2024) 296 Taxman 53/ (2025) 476 ITR 213 (Jharkand)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal-Non genuine purchases-Directions to pay 20 per cent. of demand in six instalments-Writ petition dismissed. [S. 156, Art. 226]

Indrayani Ferrocast Pvt. Ltd. v. Dy. CIT (2025) 476 ITR 205 (Bom)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Waiver of interest-Genuine hardship-Non-co-operation-Adjusted tax by selling gold bars and diamond jewellery-Rejection of waiver application was affirmed. [S. 220(2A), Art. 226]

Jitendra M. Doshi (Deceased) v. CCIT (2025) 476 ITR 184 (Bom)(HC)

S. 206C : Collection at source-Trading-Forest produce-Timber sized, sawn into logs of different dimensions and shapes-High Court holding product ceased to be forest produce and assessee not liable to collect tax at source-Delay of 880 days-SLP of revenue dismissed on account of delay and also on merits. [Art. 136]

CIT v. Nirmal Kumar Kejriwal (2025) 476 ITR 154/304 Taxman 589 (SC) Editorial : PCIT (TDS) v. Nirmal Kumar Kejriwal, (2022) 289 Taxman 51 / 216 DTR 441/ 328 CTR 222 / (2023) 454 ITR 777 (Cal)(HC)

S. 153C : Assessment-Income of any other person-Search-Un abated assessments-No addition can be made-Order can be reopened if other conditions are satisfied-Appeal of revenue dismissed. [S. 132,132A, 147, 148, 260A]

PCIT v. Speciality Paper Ltd[2024] 167 taxmann.com 409 / (2025) 476 ITR 483 (Bom)(HC) PCIT v. Global Paper Impex Pvt Ltd [2024] 167 taxmann.com 409 / (2025) 476 ITR 483 (Bom)(HC)

S. 153C : Assessment-Income of any other person-Search-
Assessing Officer accepting explanation of searched party that document seized pertained to financial year 2016-2017 and not financial year 2017-2018-Notice issued for assessment year 2018-2019 and consequent assessment order not sustainable.[S. 132(4), Art. 226]

Rakesh Babbar v. ACIT (2025) 476 ITR 439 /174 taxmann.com 347 (Delhi)(HC)

S. 153C : Assessment-Income of any other person-Search-
Period of six years-Commences from date materials forwarded-to review petition dismissed due to delay of 433 days and also on merits. [S. 153A, Art. 136]

CIT v. Jasjit Singh (2025) 476 ITR 157 /304 Taxman 602 (SC) Editorial : CIT v. Jasjit Singh (2023) 458 ITR 437 / 295 Taxman 612/ 334 ITR 937 (SC), reaffirmed. Refer, CIT v. Jasjit Singh (2023) 155 taxmann.com 154 (Delhi)(HC)

S. 153A: Assessment-Search-Search warrants-Laptop containing relevant data found from third party search No incriminating material evidence found from assessee’s premises to justify additions-Held, proceedings under section 153A initiated without incriminating material found from assessee’s premises unsustainable.[S. 132 Art. 226]

PCIT v. M3M India Holdings(2025) 476 ITR 728 (P & H) (HC)