| Section |
Case Law Title |
Short Summary |
Citation |
Relevant Act |
Section |
| 1 |
Kimaya Ashram Charitable Trust v. CIT |
A minor error in an application for tax exemption under Section 12A should not lead to outright rejection. The tax authorities should consider the intent and substance of the application. |
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Income Tax Act, 1961 |
12A |
| 2 |
Ugar Sugar Works Ltd. v. Assistant Commissioner of Income-tax |
Tax authorities must consider all objections raised by a taxpayer before reopening an assessment. |
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Income Tax Act, 1961 |
148 |
| 3 |
Arun Vijayan Pillai Vijai v. Income-tax Officer |
Taxpayers must comply with procedural requirements of the appellate authority to have their appeals heard. |
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Income Tax Act, 1961 |
250 |
| 4 |
Navodit Samaj Sevi Sanstha v. ITO |
Taxpayers can seek condonation of delay in filing appeals before the Income Tax Appellate Tribunal if they have a valid reason. |
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Income Tax Act, 1961 |
253 |
