INCOME TAX CASE LAWS 14.5.2025
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| 11 | Breach Candy Hospital Trust v. ACIT | Appeal disposition without considering pending writ and interim relief regarding exemption approval was improper; must await final writ outcome. | Click Here | Income-tax Act, 1961 |
| 11 | T.K. Raja Educational Charitable Trust v. ITO | Exemption cannot be denied solely for filing Form 10B after the return but before processing, provided it is available during assessment. | Click Here | Income-tax Act, 1961 |
| 32 | CIT v. Tata Motors Ltd. | SLP dismissed; the assessee is entitled to claim depreciation on assets even if they have been entered into various lease transactions. | Click Here | Income-tax Act, 1961 |
| 45 | Suribabu Pallanti v. ITO | Transactions pertaining to a different assessment year (AY 2017-18) must be excluded when computing capital gains for the subject year. | Click Here | Income-tax Act, 1961 |
| 68 | Suman Sharma v. ITO | Unsecured loans from husband/HUF cannot be treated as unexplained if identity and genuineness are not disputed, despite low returned income. | Click Here | Income-tax Act, 1961 |
| 69B | Suribabu Pallanti v. ITO | AO directed to restrict the assessee’s share to 1/5th in a sale transaction involving five co-owners where specific shares weren’t in the deed. | Click Here | Income-tax Act, 1961 |
| 69B | Suribabu Pallanti v. ITO | Duplication of sale proceeds is prohibited; an amendment deed correcting an original document does not constitute a separate transaction. | Click Here | Income-tax Act, 1961 |
| 119 / 139 | Suresh Velu Ellathukalathil v. Pr. CIT | Rejection of condonation of delay for filing return beyond 5 years is justified; no vested right exists to extend time beyond CBDT circular limits. | Click Here | Income-tax Act, 1961 |
| 143 | DCIT v. Denso Haryana (P.) Ltd. | Once a regular assessment u/s 143(3) is completed, the original 143(1) intimation merges with it, rendering appeals against the intimation infructuous. | Click Here | Income-tax Act, 1961 |
| 145 | Suman Sharma v. ITO | Ad-hoc enhancement of net profit due to a declining profit ratio is deleted if books are not rejected and no specific defects are found. | Click Here | Income-tax Act, 1961 |
| 148 | Hari Bhoomi Communications v. ACIT | Jurisdiction for a 148 notice based on third-party seized material is not vitiated by a subsequent stay or invalidation of the original search. | Click Here | Income-tax Act, 1961 |
| 149 | ACIT v. Mohd Athar Anjum | SLP dismissed; notice for AY 2016-17 issued on 31.03.2024 was barred by limitation as the 6-year period expired on 31.03.2023. | Click Here | Income-tax Act, 1961 |