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. 154 : Rectification of mistake-Mistake apparent from the record Export business-Turnover-Section 80HHC as amended by Taxation Laws (Second Amendment) Act, 2005 is prospective in operation and it would apply to both categories of exporters having turnover below Rs. 10 crores and above Rs. 10 crores-Order of High Court is set aside. [S.80HHC(3)]

Johnson G. Ommen v. CIT (Central) (2023) 459 ITR 150 /295 Taxman 221 / 334 CTR 753(SC) Editorial : CIT (Central) v. Johnson G. Ommen (2023) 459 ITR 147/I154 taxmann.com 497 (Ker)(HC), reversed.

S. 153C : Assessment-Income of any other person-Writ-Alternative remedy-Writ petition is dismissed. [S. 132, Art. 226]

Rajendra Kumar Sharma v. ITO (2023) 155 taxmann.com 232/(2024) 460 ITR 155 (All)(HC) Editorial : SLP of assessee is dismissed, Rajendra Kumar Sharma v. ITO (2023) 295 Taxman 215/ (2024) 460 ITR 157 (SC)

S. 153C : Assessment-Income of any other person-Amendment brought to section 153C vide Finance Act, 2015 shall be applicable to searches conducted under section 132 before 1-6-2015, i.e., date of amendment. [S. 132, 153A]

PCIT v. Siddhi Vinayak Developers (2023) 295 Taxman 340/(2024) 469 ITR 529 (Guj.)(HC)

S. 153C : Assessment-Income of any other person-Search-Unexplained expenditure-Addition based on material seized-Order of Tribunal is affirmed. [S. 69C, 260A]

Nilambur Traders v. CIT(2022)447 ITR 714/ (2023) 155 taxmann.com 194 (Ker)(HC) Editorial: SLP dismissed, Nilambur Traders v. CIT (2023) 295 Taxman 219/ (2024) 460 ITR 3 (SC)

S. 153C : Assessment-Income of any other person-Period of six years in respect of which returns to be filed by third-party Assessee — Commences from date materials forwarded to Assessing Officer having jurisdiction over third-party assessee. [S. 132]

CIT v. Jasjit Singh (2023) 458 ITR 437 /295 Taxman 612/ 334 ITR 937 (SC) CIT v. R.L.Allied Industries (2023) 458 ITR 437 /295 Taxman 612 (SC) CIT v. Raunak Infrastructure Ltd (2023) 458 ITR 437 /295 Taxman 612 (SC) /CIT v. Bhupender Pal Singh Sarna 2023) 458 ITR 437 /295 Taxman 612/ 334 ITR 937 (SC) Editorial : Decision in, CIT v. Jasjit Singh (2023) 155 taxmann.com 154 (Delhi)(HC) affirmed. also refer, SSP Aviation Ltd v. Dy.CIT (2012) 346 ITR 177 (Delhi)(HC)/Review petition dismissed ,CIT v. Jasjit Singh (2025) 476 ITR 157 /304 Taxman 602 (SC)

S. 153C : Assessment-Income of any other person-Delay in filing-Writ-Alternative remedy-Order of High Court is affirmed. [S. 132, Art. 136]

Rajendra Kumar Sharma v. ITO (2023) 295 Taxman 215 /(2024) 460 ITR 157(SC) Editorial: Rajendra Kumar Sharma v. ITO (2023) 155 taxmann.com 232(2024) 460 ITR 155 (All)(HC)

S. 153C : Assessment-Income of any other person-Search-Unexplained expenditure-Addition based on material seized-Order of High Court affirmed-SLP is dismissed.[s. 69C, Art. 136]

Nilambur Traders v. CIT (2023) 295 Taxman 219 /(2024) 460 ITR 3(SC) Editorial: Nilambur Traders v. CIT(2022)447 ITR 714/ (2023) 155 taxmann.com 194 (Ker)(HC)

S. 153A : Assessment-Search-Non-abated assessment-No incriminating material is found-Order of Tribunal is affirmed. [S. 132,260A]

PCIT v. LKG Builders (P) Ltd (2023) 154 Taxman.com 188 (Delhi) (HC) Editorial: PCIT (Central) v. King Buildcon (P.) Ltd. (2023) 295 Taxman 413 (SC)

S. 153A : Assessment-Search-Assessment attained finality-No incriminating material is found-Order of Tribunal is affirmed. [S. 68, 132,260A]

ACIT v. Saluja Construction Co. Ltd. (2023) 295 Taxman 529 (Delhi)(HC)

S. 153A : Assessment-Search or requisition-Completed assessment/unabated assessment-No incriminating material is found-Deletion of addition by the Tribunal is affirmed. [S. 132]

PCIT (Central) v. Birju Chhotalal Shah (2023) 295 Taxman 357 (Guj.)(HC)