9 IMPORTANT INCOME TAX CASE LAWS 13.02.2025

Sr No	Case Law Title	Brief Summary	Citation	Relevant Section and Act
1	Khushboo Anand Bhayani v. Income-tax Officer	Reopening of assessment quashed as no independent opinion was formed. Reopening Notice Quashed Due to Change of Opinion and Lack of Tangible Material , It Based on Information from the Insight Portal	Click Here	Section 28(i) Income Tax Act, 1961
2	Shrenik Kumar N. Baldota v. Deputy Commissioner of Income-tax	Reassessment notice quashed as no failure on part of assessee to disclose material facts.	Click Here	Section 57 Income Tax Act, 1961
3	Principal Commissioner of Income-tax v. Zexus Air Services (P.) Ltd.	Addition under Section 68 Not Applicable for Shares Issued for Goodwill	Click Here	Section 68 Income Tax Act, 1961
4	Shandilya Properties LLP v. Income-tax Officer	Writ petition dismissed as assessee could not bypass appellate remedies.	Click Here	Section 145 Income Tax Act, 1961
5	Kanwaljeet Kaur v. Assistant Commissioner of Income-tax	Jurisdictional Assessing Officer (JAO) retains the power to assess or reassess even after faceless assessment schemes. ,	Click Here	Section 148 Income Tax Act, 1961
6	Kanwaljeet Kaur v. Assistant Commissioner of Income-tax	Assessing Officers directed to evaluate show cause notices.	Click Here	Section 149 Income Tax Act, 1961
7	Abhinav Jindal v. Assistant Commissioner of Income-tax	Time Spent Challenging Reassessment Notice Does Not Extend Limitation Period	Click Here	Section 149 Income Tax Act, 1961
8	Kanwaljeet Kaur v. Assistant Commissioner of Income-tax	Approvals granted by Joint Commissioner post 1-4-2021 would not sustain.	Click Here	Section 151 Income Tax Act, 1961
9	Kanwaljeet Kaur v. Assistant Commissioner of Income-tax	Reassessment under Section 147 impermissible.	Click Here	Section 153C Income Tax Act, 1961