IMPORTANT INCOME TAX CASE LAWS 18.09.2025

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