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. 254(1): Appellate Tribunal-Duties-Natural justice-Ex parte faceless assessment-Matter remanded. [S. 89, 143, 144B, Art. 226]

Vijay Shrinivasrao Kulkarni v. ITO [2025] 171 taxmann.com 696 (Bom) (HC)

S. 254(1) : Appellate Tribunal-Duties-Penalty-Concealment-Violation of principles of natural justice-Assessee not given opportunity to argue penalty appeal-Matter remanded to Tribunal for fresh hearing-Directed to deposit cost of Rs.150,000 in the name of KEM Hospital [S. 260A, 271 (1)(c)]

Hicons Developers v. DCIT [2025] 171 taxmann.com 341 (Bom.)(HC)

S. 245D: Settlement Commission-Settlement of cases-Procedure-Application-Full and true disclosure-When an application is made before ITSC and ITSC is satisfied that there has been a full and true disclosure, the department cannot raise any grievance against its order.[S. 245C, 245D(4), Art. 2226 ]

PCIT (Central) v. ITSC [2025] 176 taxmann.com 931 (Bom)(HC) Editorial: SLP of revenue dismissed for failure to explain delay of 337 days, PCIT v. Jagdish Bhagwandas Ahuja ([2025] 177 taxmann.com 452 (SC)

S. 245 : Refunds-Set off of refunds against tax remaining payable-Adjustment against outstanding demand-20 per cent of demand already paid-Adjustment not justified.[Art. 226]

Kishore Mohanlal Dingra v. ACIT [2025] 174 taxmann.com 1024 /[2026] 489 ITR 602 ((Bom) (HC)

S. 244A: Refunds-Interest on refunds-Refund granted without interest-Interest directed to be credited.[Art. 226]

Vidya R Iyer v. DCIT [2025] 173 taxmann.com 542 (Bom) (HC)

S. 243: Refunds-Interest on delayed refunds-Delay in granting refund-Strictures-Accountability-Interest-Responsibility to be fixed on defaulting officials-Financial liability arising from such delay was to be recovered from the officials responsible for the inaction so as to ensure accountability and prevent negligence in administrative functions. [Art. 14, 265, 300A]

Nirmalkumar Mulchand Puruswani v. ITO [2025] 173 taxmann.com 270 (Bom) (HC).

S.241: Refunds-Power to withhold in certain cases-Approval of higher authorities-Communication to assessee-Opportunity to challenge.[Art. 226]

Wadhwa Group Holding (P.) Ltd. v. ACIT [2025] 175 taxmann.com 531 (Bom) (HC)

S. 220: Collection and recovery-Assessee deemed in default-Stay of demand-Unconditional stay-Reassessment-Assessee had a strong prima facie case and unconditional stay was warranted, and the order granting stay subject to payment of 20 per cent of disputed demand was set aside. [S. 45, Art. 226]

Supremus Lower Parel Premises (P.) Ltd. v. PCIT [2025] 178 taxmann.com 56 (Bom)(HC)

S. 220: Collection and recovery-Assessee deemed in default-Stay-Requirement of payment of 20 per cent of demand as a pre-condition for stay was held to be appropriate, and orders were not interfered with. [Art. 226]

Promod India (P.) Ltd. v. DCIT [2025] 173 taxmann.com 622 (Bom) (HC)

S. 220: Collection and recovery-Assessee deemed in default-Stay of demand-Pendency of appeal before CIT(A)-Payment of 20 per cent of demand-Adjustment of subsequent refund-Not justified.[S. 245, 250(6A),Art. 226]

Mahesh Mathuradass Ganatra v. CPC [2025] 175 taxmann.com 234 (Bom) (HC)