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. 192 : Deduction at source-Salary-Salaries in form of Grant-in-aid received by Nuns, Sisters or Missionaries working as teachers in religious institutions, from State Government, are liable to TDS-SLP of assessee is dismissed.[S. 15, Art. 136]

Institute of the Franciscan Missionaries of Mary v. UOI (2025) 302 Taxman 4 (SC) Editorial : UOI v. Society of Mary Immaculate (Tamil Nadu), Madras (2019) 262 Taxman 496/ 412 ITR 545 (Mad) (HC)

S. 153B : Assessment-Search and seizure-Time limit-Amalgamation of four companies-Books of account or documents or assets seized were handed over to Assessing Officer having jurisdiction over searched person-Notice is not barred by limitation. [S. 153C, Art. 226]

Jupally Real Estate Developers (P.) Ltd. v. Dy. CIT (2025) 302 Taxman 237 (Telangana)(HC)

S. 151 : Reassessment-Sanction for issue of notice-Pendency of proceedings till proceeding before Appellate Authority or Revisionary Authority are decided, assessment order and further proceedings are stayed.[S.151A,246A 264, Art. 226]

Mahindra and Mahindra Ltd. v. ACIT (2025) 302 Taxman 551 (Bom.)(HC)

S. 151 : Reassessment-Sanction for issue of notice-Application of mind-Notice is valid-SLP of Assessee is dismissed.[Art. 136]

Baldevbhai Bhikhabhai Patel v. Dy. CIT (2025) 302 Taxman 370 (SC) Editorial : Baldevbhai Bhikhabhai Patel v. Dy. CIT (2018) 94 taxnann.com 428 (Guj)(HC)

S. 149 : Reassessment-Time limit-Notice dated 31-8-2024-Beyond period of six years-Notice and order is set aside. [S. 148, 148A(b), 148A(d), Art. 226]

Curadev Pharma Pvt Ltd v. Dy. CIT (2025) 302 Taxman 407 (Delhi)(HC)

S. 149 : Reassessment-Time limit-Notice under section 148 dated 31-8-2024-Six years expired for the AY. 2016-17 the notice is quashed and set aside. [S. 148, Art. 226]

DB International Stock Brokers Ltd. v. ACIT (2025) 302 Taxman 405 (Delhi)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Time limit-Notice dated 1-5-2024-Following the decision in UOI v. Rajeev Bansal [2024] 167 taxmann.com 70 (SC), order and notice issued under section 148 in respect of assessment year 2017-18 is set aside.[S. 148, 148A(b) 148A(d), 149(1), Art. 226]

Sheetal International (P.) Ltd. v. Chief CIT, Central (2025) 302 Taxman 271 (Delhi)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Approval of resolution plan under Code-No person would be entitled to initiate or continue any proceedings in respect of any claim for any dues relating to period prior to approval of resolution plan. [S. 148, 148A(b), 148A(d),Insolvency and Bankruptcy Code, 2016, S.30(6), Art. 226]

Perfect Boring (P.) Ltd. v. Assessment Unit, Income-tax Department (2025) 302 Taxman 373 (Guj.)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained investments-Interest income-Failure to consider the reply-Matter remanded to the Assessing Officer. [S.69, 143(3), 148, 148A(b), 148A(d), Art. 226]

Vivek Kumar v. ITO (2025) 302 Taxman 96/ 476 ITR 558 (Delhi)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued under section 148 is treated as notice under section 148A(b)-Directed to dispose the objection in terms of UOI v. Rajeev Bansal [2024] 301 Taxman 238 (SC).[Art. 136]

ITO v. Ashish Acharatlal Varaiya (2025) 302 Taxman 183 (SC) Editorial : Ashish Acharatlal Varaiya (2023) 152 taxmmann.com 656 (Guj)(HC)