| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| 12AB | Hatkeshwar Mahadev Trust v. Commissioner of Income-tax (Exemption) | Denial of registration to charitable trust unjustified; objects catering to a religious caste are permissible if income isn’t applied for that specific benefit and no violation inquiry was made. | Click Here | Income-tax Act, 1961 |
| 50C | Pavanchandra Chit Funds (P.) Ltd. v. Assistant Commissioner of Income-tax | Upholding AO’s adoption of SRO value for capital gains; remanded for re-adjudication of deductions for Building UDA development and conversion charges. | Click Here | Income-tax Act, 1961 |
| 54B, 263 | Principal Commissioner of Income Tax v. Kanubhai Vanmalibhai Patel HUF | SLP dismissed; AO’s detailed inquiry and allowance of deduction under section 54B was a legally sustainable view, so PC’s order under section 263 was not upheld. | Click Here | Income-tax Act, 1961 |
| 64 | Sushama Rajesh Rao v. Deputy Commissioner of Income-tax | Capital gain from sale of agricultural land gifted to assessee by husband is taxable in the hands of the husband. | Click Here | Income-tax Act, 1961 |
| 68, 151(2) | Sunidhi Securities & Finance Ltd. v. Deputy Commissioner of Income-tax | Reopening notice for AY 2015-16 invalid; sanction for reassessment notice obtained from Principal Commissioner instead of Joint Commissioner. | Click Here | Income-tax Act, 1961 |
| 68, 148A(d), 148 | Balkrishna Mangaldas Thakkar v. Deputy Commissioner of Income-tax | Reopening order and notice not sustainable; assessee’s temporary loan transaction was genuine and through banking channels. | Click Here | Income-tax Act, 1961 |
| 69 | Pavanchandra Chit Funds (P.) Ltd. v. Assistant Commissioner of Income-tax | Matter remanded to AO for verification of re-transfer of land as no cash payment was made; re-transfer should not be treated as unexplained investment. | Click Here | Income-tax Act, 1961 |
| 69B, 153C | Jaihan Infrastructure v. Deputy Commissioner of Income-tax | Assessee should be given an opportunity of being heard before reassessment is concluded based on search material. | Click Here | Income-tax Act, 1961 |
| 69C | Income-tax Officer v. Vohra Solvex (P.) Ltd. | Purchases cannot be treated as bogus when documentary evidence is provided and books are not rejected; only profit element can be added. | Click Here | Income-tax Act, 1961 |
| 69C, 147 | Income-tax Officer v. Vohra Solvex (P.) Ltd. | Reopening proceedings based solely on third-party statements without independent enquiry is void ab initio. | Click Here | Income-tax Act, 1961 |
| 147 | Income-tax Officer (International Taxation) v. Ratan Kumar Ingu | Reopening of assessment for AY 2017-18 invalid; transaction related to AY 2016-17. | Click Here | Income-tax Act, 1961 |
| 153C | Kishore Kumar Sharma v. Assistant Commissioner of Income-tax | Notice and consequential proceedings under section 153C quashed; satisfaction note did not refer to any incriminating material for relevant years. | Click Here | Income-tax Act, 1961 |
| 153D | Dheeraj Chaudhary v. Assistant Commissioner of Income-tax | Impugned approval under section 153D was invalid as it was granted mechanically without application of mind, vitiating assessment orders. | Click Here | Income-tax Act, 1961 |
IMPORTANT INCOME TAX CASE LAW 17.09.2025