S. 153C : Assessment-Income of any other person-Recording of satisfaction on 23-10-2019-First AY 2018-19, tenth AY 2009-10-Notices for AYs 2009-10 to 2014-15 not time-barred.[S. 153A, Art. 226]
Bhavin Kishorebhai Zinzuwadia v. ACIT (2025) 303 Taxman 73 (Guj.)(HC)
Digest of case laws
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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 S. 153C : Assessment-Income of any other person-Satisfaction-Mechanical reopening-Order quashed-SLP dismissed for delay and on merits.[S. 153A, Art. 136]
ACIT v. Mamta Agarwal (2025) 303 Taxman 327 (SC) Editorial: Saksham Commodities Ltd. v. ITO (2024) 161 taxmann.com 485 (Delhi)(HC)S. 153C : Assessment-Income of any other person-Search and seizure-No incriminating material-Order of High Court quashing assessment affirmed-Delay in SLP-SLP dismissed on delay as well as merits.[Art. 136]
Dy. CIT v. Vikas Wahi (2025) 303 Taxman 404 (SC) Editorial: Saksham Commodities Ltd. v. ITO (2024) 161 taxmann.com 485 / 464 ITR 1 (Delhi)(HC)S. 151 : Reassessment-Sanction for issue of notice-Beyond three years-Approval from Principal Commissioner-SLP covered by UOI v. Rajeev Bansal(2024) 301 Taxman 238/ 469 ITR 46 (SC). [S. 148, 148A(b), 148A(d), 151(ii), Art. 136]
ITO v. Pradeep Himatlal Shah (2025) 303 Taxman 166 (SC) Editorial: Pradeep Himatlal Shah v. ITO (2025) 170 taxmann.com 471 (Bom.)(HC)S. 151 : Reassessment-Sanction for issue of notice-After lapse of three years-Approval from wrong authority-SLP covered by UOI v. Rajeev Bansal(2024) 301 Taxman 238/ 469 ITR 46 (SC). [S. 148A(b), 151(ii), Art. 136]
ACIT v. Vikram Kapahi (2025) 303 Taxman 254 (SC) Editorial: Vikram Kapahi v. ACIT (2025) 170 taxmann.com 592 (Delhi)(HC)S. 150 : Assessment-Order on appeal-Reassessment-Time limit for notice-No finding or direction-Notice issued beyond limitation-Quashed.[S. 69A, 148, 148A(3), 149(1), 153A, Art. 226]
Sanjay Singhal v. ACIT (2025) 303 Taxman 35 (Delhi)(HC)S. 149 : Reassessment-Time limit for notice-Income escaped less than Rs. 50 lakhs-Notice issued after three years-Barred by limitation-SLP disposed in terms of UOI v. Rajeev Bansal(2024) 301 Taxman 238/ 469 ITR 46 (SC).[S. 148, 148A(b), 149(1)(a), Art. 136, 142]
ACIT v. Amit Jain (2025) 303 Taxman 163 (SC) Editorial: Ganesh Dass Khanna v. ITO (2023) 156 taxmann.com 417 / 460 ITR 546 (Delhi)(HC)S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Succession to business otherwise than on death-Merger-Factum of disclosure of merger had remained uncontested, notice for reassessment issued in name of entity which had ceased to exist could not be sustained. [S. 148, 148A(b), 148A(d), 170, Art. 226]
Moonlight Equity (P.) Ltd. v. UOI (2025) 303 Taxman 603 (Delhi)(HC)S. 148A : Reassessment-Unexplained money-Bogus transactions-Writ to quash notice dismissed [S. 69A,133A, 148, 148A(b), 148A(d), Art. 226]
Abhishek Mittal v. UOI (2025) 303 Taxman 1 (Gauhati)(HC)S. 148A : Reassessment-Unexplained investments-Issue examined in the assessment-Notice quashed [S. 69B, 148, 148A(b), 148A(d), Art. 226]
Sarika Kansal v. ACIT (2025) 303 Taxman 636 (Delhi)(HC)