IMPORTANT INCOME TAX CASE LAWS 27.01.2026

Relevant Act	Section	Case Law Title	Brief Summary	Citation
Income-tax Act, 1961	Section 36(1)(va)	Rational Business Corp (P) Ltd v. DCIT	[Retrospective Disallowance] Disallowance of delayed employees’ PF/ESI contributions is valid even for past years, as the SC ruling in Checkmate Services has retrospective effect. The relaxation of Section 43B does not apply.	Click Here
Income-tax Act, 1961	Section 151A	Bharat Kumar v. DCIT	[JAO Notice Void] Reassessment notices issued by the Jurisdictional AO (JAO) instead of the Faceless AO (FAO) under the new faceless regime (post-2022) are illegal and quashed.	Click Here
Income-tax Act, 1961	Section 153A	ACIT v. Anuradha Shivkumar Gogia	[No Incriminating Material] In unabated assessment years, no additions can be made under Section 153A/69/69A based solely on third-party WhatsApp chats or general statements without incriminating evidence.	Click Here
Income-tax Act, 1961	Section 11	Electronics & Quality Dev. Centre v. DCIT	[Technical Delay Curable] Delay in filing Audit Report in Form 10B is a curable defect. Exemption under Section 11 cannot be denied if the report is furnished during assessment.	Click Here