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. 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/ (2025) 483 ITR 96 (Guj.)(HC)

S. 153A : Assessment-Search-Industrial undertakings-Original assessment completed-No incriminating material was found-Disallowance of deduction under section 80IA is not valid. [S. 80IA(4), 132, 260A]

PCIT v. Backbone Projects Ltd. (2023) 457 ITR 50 /295 Taxman 54 (Guj.)(HC)

S. 153A : Assessment-Search-Non-abated assessment-No incriminating material is found-Order of High Court is affirmed-SLP of Revenue is dismissed. [S. 132, Art. 136]

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

S. 153 : Assessment-Reassessment-Limitation-International Transactions — Arm’s Length Price-Direction of DRP-Order giving effect to the order of the Tribunal-Section 144C does not exclude Section 153-Assessment order is barred by limitation — Returns of income filed to be accepted-Interpretation of taxing statutes — Section and sub-section to be read as whole with connected provisions to decipher meaning and intentions. [S. 92CA, 144C(13), 153(3), 153B, Art. 226]

Shelf Drilling Ron Tappmeyer Ltd. v. ACIT (IT) (2023) 457 ITR 161 295 Taxman 85/ 334 CTR 11 (Bom.)(HC) Shelf Drilling Offshore Resources Ltd.II v.ACIT(IT) (2023) 457 ITR 161 295 Taxman 85/ 334 CTR 11 (Bom.)(HC) Shelf Drilling Ron Tappmeyer Ltd v ACIT (IT) (2023) 457 ITR 161 295 Taxman 85 / 334 CTR 11 (Bom.)(HC) Shelf Drilling Trident XII v. ACIT v. (IT) (2023) 457 ITR 161 295 Taxman 85 /334 CTR 11 (Bom.)(HC)

S. 151 : Reassessment-Sanction for issue of notice-Non application of mind-Within three years-Sanction is granted by PCIT-Notice and order is bad in law-Issue of digital signature left open. [S. 148, 148A(b), 148A(d), 149(1)(a), 149(1)(b), Art. 226]

Kartik Sureshchandra Gandhi v. ACIT (2023) 295 Taxman 442/(2025) 483 ITR 90 (Bom.)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Amalgamation-Non-existing company-Mere activation of PAN in name of transferor company would not give right to revenue to issue notice to a non-existent entity-Notice and order is quashed. [S. 148, 148A(b), 148A(d), Art. 226]

Delta Electronics India (P.) Ltd. v. PCIT (2023) 459 ITR 26 / 295 Taxman 777 (Uttarakhand)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice in the name of different entity-Notice and order disposing the objection is quashed. [S. 148, 148A(b), 148A(d), Art. 226]

AVS Infrabuild (P.) Ltd. v. ACIT (2023) 295 Taxman 458 (Delhi)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Accommodation entries-Rishabh Trading Company-Filing of affidavit-Notice and order disposing the objection is quashed and set aside.[S.68, 148, 148A(b), 148A(d), Art. 226]

Gudwala and Sons v. ACIT (2023) 295 Taxman 772 (Delhi)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Capital gains-Profit on sale of property used for residence-Furnished copy sale deed and NHAI bonds-Non application of mind-Reassessment notice and order under section 148A(d) is quashed and set aside. [S. 45, 54, 54EC,148, 148A(b), 148A(d), Art. 226]

Shalini Mittal (Ms.) v. ITO (2023) 295 Taxman 722 (Delhi)(HC)

S. 148A : Reassessment-Conducting inquiry, providing an opportunity before issue of notice-Business expenditure-Failure to file reply-Writ petition is dismissed.[S.148, 148A(b), 148A(d), Art. 226]

Samriddhi Industries v. CBDT(2023) 295 Taxman 524 (MP)(HC)