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. 153C: Assessment-Income of any other person-Search-No incriminating material was found-SLP of revenue dismissed.[Art. 136]

PCIT v. I.B.C. Knowledge Park (P)Ltd [2026] 309 Taxman 87 (SC) Editorial: PCIT v. IBC Knowledge Park (P) Ltd (2025) 181 taxmann.com 747 (Karn)(HC)

S. 153C: Assessment-Income of any other person-Search-Incriminating material belonging to or relating to a person other than the searched person is found during search proceedings-AO is required to proceed under section 153C and not under section 148-SLP of the revenue dismissed on account of delay of 56 days and also on merits. [S. 148, Art, 136]

ACIT v. Gopal Prasad Gupta (2026) 309 Taxman 329 (SC) Editorial: Shyam Sunder Khandelwal v. ACIT (2024) 161 taxmann.com 255 (Raj)(HC)

S. 151 : Sanction for issue of notice-Reassessment proceedings are initiated beyond three years from the end of the relevant assessment year; prior sanction must be obtained from the specified authority under section 151(ii); sanction by any other authority is without jurisdiction and renders the reassessment proceedings invalid; SLP of the Revenue dismissed. [S. 147, 148, 148A(b), 151(ii), Art. 136]

ITO v. Mangla Gupta (2026) 309 Taxman 171 (SC) Editorial: Twylight Infrastructure (P.) Ltd. v. ITO [2024] 158 taxmann.com 378 / 463 ITR 702 (Delhi)(HC)

S. 149: Reassessment-Time limit for notice-Period of limitation-Issuance of notice under section 148 within the limitation period is sufficient; inadvertent attachment errors or delayed viewing of the e-mail are curable defects and do not invalidate reassessment. [S. 147, 148, Art. 226]

Pawan Sachdeva v. ITO (2026) 309 Taxman 451 (Delhi)(HC)

S. 149: Reassessment-Time limit for notice-Notice under section 148 issued beyond the period of 6 years from the end of the relevant assessment year 2014-15 is barred by limitation-SLP of the revenue dismissed.[S. 148, Art. 136]

ACIT v. Avinash Kumar (2026) 309 Taxman 167 (SC) Editorial: Avinash Kumar v. ACIT (2026) 182 taxmann.com 320 (Delhi)(HC)

S. 149: Reassessment-Time limit for notice-Notice under section 148 issued beyond the period of limitation prescribed under the first proviso to section 149(1) of the Act is barred by limitation and liable to be quashed-SLP of revenue delayed by 320 days-SLP dismissed on account of delay. [S. 148, Art. 136]

CCIT v. Sheetal International (P.) Ltd. (2026) 309 Taxman 168 (SC) Editorial: Sheetal International (P.) Ltd v. CCIT (2025) 302 Taxman 271 (Delhi)(HC)

S. 149: Reassessment-Time limit for notice-Notice dated 31.08.2024 issued under section 148 is beyond the period of six years from the end of Assessment Year 2016-17; therefore, the same is time-barred; SLP dismissed on account of delay of 309 days and also on merits. [S. 148, Art, 136]

CCIT v. Gupta and Company (P.) Ltd. (2026) 309 Taxman 413 (SC) Editorial : . Gupta and Company (P.) Ltd v .CCIT(2026) 182 taxmann.com 579 (Delhi)(HC)

S. 149: Reassessment-Time limit for notice-The statutory six-year period for reopening expired on 31-03-2021; a notice issued under section 148 on 30-08-2024 was barred by limitation and therefore without jurisdiction; SLP of the revenue dismissed on account of delay of 327 days and also on merits. [S. 147, 148A, Art. 136]

ITO v. Kalpana Buildmart (P.) Ltd. (2026) 309 Taxman 416 (SC) Editorial: Kalpana Buildmart (P.) Ltd. v. ITO [2026] 183 taxmann.com 321 (Delhi)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Audit objection-Review/change of opinion on the same material, which is impermissible-Notice and consequential orders were set aside-Notice issued under section 148 on 31-3-2023 was beyond four-year limitation under first proviso to section 149 as applicable, so extended six-year period did not apply, rendering such notice and subsequent proceedings invalid and liable to be quashed. [S. 147, 148, 148A(b), 148A(d),149, Art . 226]

Sapphire Foods India Ltd v. ACIT [2026] 309 Taxman 467 / 486 ITR 1 (Delhi)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Investigation Wing-Unexplained moneys-Reassessment is valid where reopening is based on fresh tangible material received subsequently, and therefore does not amount to a change of opinion, even if the issue was examined in the original scrutiny assessment. [S.69A, 147, 148, 148A(b), 148A(d), Art. 226]

Mark Steels Ltd. v. ACIT (2026) 309 Taxman 62 (Cal.) (HC)