3 IMPORTANT INCOME TAX CASE LAWS 17.02.2025
| Sr NO | Case Law Title | Brief Summary | Citation | Relevant Section and Act |
| 1 | Hiralal H Malu v. Deputy Director of Income-tax (Investigation) | Tax Authorities and Bank Held Responsible for Lost Seized Jewelry; Investigation Ordered | Click Here | Section 132B
Income Tax Act, 1961 |
| 2 | City Corporation Ltd. v. Assistant Commissioner of Income-tax Circle 1 (1) | Reassessment notice quashed as issued to a non-existing company. | Click Here | Section 148
Income Tax Act, 1961 |
| 3 | Aggarwal Construction Company v. Deputy Commissioner of Income-tax | No penalty under Section 271D for cash receipt from sale of land. | Click Here | Section 269SS
Income Tax Act, 1961 |
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