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. 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)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash deposit-Cash credit-Review of completed assessment in grab of reopening of assessment is not allowed.[S. 68, 143(3), 148, 148A(b), 148A(d), Art. 226]

Sete Mares Global Forex (P.) Ltd. v. UOI (2024) 167 taxman.com 89 / (2025) 473 ITR 667 (Bom)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Recorded reasons-Capital gains-Non filer of return-Additions made on the ground of not entitlement of DTAA benefits-Reassessment notice and consequential order is set aside-DTAA-India-Mauritius. [S.9(1)(i)), 148, 148A(b), 148A(d), Art. 13, Art. 226]

Banyan Real Estate Fund Mauritius v. Asst. CIT (IT) (2024) 165 taxmann.com 210 /(2025) 473 ITR 466 (Delhi)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Loan-Cash credits-Once assessment is reopened it is not confined to those subjects only-If no addition is made on the recorded reasons-The Assessing Officer cannot make additions in respect of items forming part of original return-Assessment order is quashed and set aside. [S. 147, 148, 148A(b), 148A(d), Art. 226]

ATS Infrastructure Ltd. v.Asst. CIT (2024) 166 taxmann.com 61 /(2025) 473 ITR 595 ((Delhi) (HC)

S. 147 : Reassessment-Recorded reasons-Sanction-Reasons placed for consideration before Joint Commissioner to seek approval-Reasons submitted for approval as appropriate reasons for reopening is contrary-Reassessment order is set aside and quashed.[S. 148, 151, Art. 226]

Floyd Filandro Linhares v. ITO (2024) 166 taxmann.com 125 / (2025) 473 ITR 587 (Bom)(HC)

S.147: Reassessment-After the expiry of four years-Change of opinion-Fixed deposit interest-No failure to disclose material facts-Reassessment notice and order disposing the objection is

Dediyasan Industrial Co-Op, Credit Society Ltd. v. Dy. CIT (2025) 473 ITR 347 (Guj)(HC)

S. 147 : Reassessment-After the expiry of four years-Additional depreciation-No failure to disclose material facts-Order of Tribunal quashing the reassessment order is affirmed. [S.32, 148, 260A]

PCIT v. Farmson Pharmaceuticals Gujarat (P.) Ltd. (2024) 164 Taxmann.com 378 / (2025) 473 ITR 639 (Guj)(HC)