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.148: Reassessment – Notice – Issued notice without disposing of assessee’s objections – Breach of principle of natural justice – Reassessment order was quashed .[S. 147, 153A ]

M.K. Shelters v. ITO Ward (Mum) (Trib) www.itatonline.org

Direct Tax Vivad Se Vishwas Scheme, 2024
S.2(1)(a): Appellant-time for filing appeal has not expired-[S.91, Art. 226]

Srinivasan Jayaprakasam v. CBDT (2025) 473 ITR 245 / 171 taxmann.com 101(Mad)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Directions of Principal Commissioner, Assessing Officer passed a fresh order-Appeal against fresh assessment order is pending-Order challenging the Revision order is set aside. [S. 143(3), 260A]

Veena Shah v. PCIT (2025) 473 ITR 624 /172 Taxmann.com 166 (P&H)(HC)

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Binding precedent-Decision of High Court is binding on all Income-Tax Authorities under its jurisdiction-Set off of business loss-Failure to follow the order of the Tribunal which is affirmed by the High Court-Mistake apparent on record-Order of the Tribunal is set aside. [S.28(i), 56, 254(1), Art. 226]

Uttar Gujarat Vij Co. Ltd. v. ITO (2024) 162 taxmann.com 201 (2025) 473 ITR 729 (Guj)(HC)

S. 254(1) : Appellate Tribunal-Powers-Commissioner (Appeals) did not adjudicate issue on merits-Settlement Commission-Pendency of application-abated-Tribunal condoned the delay and remanded matter back to Commissioner (Appeals) for fresh consideration-Order of Tribunal is affirmed. [S.133A, 245C, 245D, 245F(2), Art. 226]

PCIT v. MD Industries (P.) Ltd. (2025) 473 ITR 744 /172 taxmann.com 91(Guj)(HC) Editorial : PCIT v. MD Industries (P.) Ltd. (2025) 473 ITR 751 /172 Taxmann.com 92 (SC)

S. 254(1) : Appellate Tribunal-Powers-Commissioner (Appeals) did not adjudicate issue on merits-Settlement Commission-Pendency of application-abated-Tribunal condoned the delay and remanded matter back to Commissioner (Appeals) for fresh consideration-Order of High Court is affirmed-SLP of Revenue is dismissed. [S.133A, 245C, 245D, 245F(2), Art. 136]

PCIT v. MD Industries (P.) Ltd. (2025) 473 ITR 751 /172 Taxmann.com 92 (SC) Editorial : PCIT v. MD Industries (P.) Ltd. (2025) 473 ITR 744 /172 taxmann.com 91(Guj)(HC)

S. 253 : Appellate Tribunal-Appeals-Delay of 680 days-Order of Tribunal dismissing the appeal is affirmed-Payment of employees’ contribution towards PF and ESIC beyond due date-Not allowable as deduction.[S. 36(1)(va),260A]

BPS Infrastructure v. ITO (2024) 164 taxmann.com 270 / (2025) 473 ITR 357 (Chhattisgarh) (HC)

S. 158BD : Block assessment-Undisclosed income of any other person-Search and Seizure-Recording of satisfaction-Failure to follow the mandatory procedure-Order is bad in law.[S. 132, 158BC, 260A]

PCIT v. Milia Tracon (P.) Ltd (2024) 165 taxmann.com 150 (2025) 473 ITR 155 (Cal)(HC)

S. 154 : Rectification of mistake-Mistake apparent from the record-Surcharge-Application for rectification-Object of Section 154 cannot be defeated by reason of mechanical and technical objections-Records of assessment included financials for years in question and books of account including ledgers.[S. 43B, 260A]

Super Spinning Mills Ltd. v Asst. CIT (2025) 473 ITR 249 (Mad)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless Assessment-Ex-parte order-Notice was not in manner provided-Matter remanded. [S. 142(1),144B, 147, 148, 148A(b), 148A(d), Art. 226]

V. S. Finance Ltd. v. CCIT (2025) 473 ITR 722 (All)(HC)