IMPORTANT INCOME TAX CASE LAWS 07.03.2026

Section	Case Law	Core Ruling & Strategic Summary	Citation
S. 143 / 260A	Reliance Industries (RIL)	[Non-Existent Entities] Assessment orders passed in the name of companies that have already amalgamated (RPEL/RPPL) are void ab initio. The SC also allowed additional evidence to prove the AO was aware of the merger.	Click Here
S. 147 / 148	BPCL	[Change of Opinion] Reassessment cannot be initiated after 4 years based on the same material (Dividend exemption/LPG cylinder deduction) simply because the AO changed his opinion. It is a jurisdictional error.	Click Here
S. 148	Sunteck Realty Ltd.	[Entity Conversion] Notices issued u/s 148 in the name of an LLP that has already converted into a Private Ltd. company and amalgamated are invalid. A notice to a non-existent entity cannot be sustained.	Click Here

S. 80G	Kurunji Education Trust	[Educational Trusts] 80G approval cannot be rejected based on the characterization of fees or “surplus income.” The enquiry must be limited to the genuineness of charitable activities.	Click Here
S. 145	Freightbridge Logistics	[Books Rejection] AO cannot reject books and estimate profit at 8% merely because vendors (shipping lines) filed “Nil” returns. If trade creditors are verified, book results must be accepted.	Click Here