{"id":221106,"date":"2019-10-18T17:37:12","date_gmt":"2019-10-18T12:07:12","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=221106"},"modified":"2019-10-24T13:10:35","modified_gmt":"2019-10-24T07:40:35","slug":"mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/","title":{"rendered":"Mere change of address in IT return is not enough; Assessing Officer must be specifically intimated"},"content":{"rendered":"

Supreme Court<\/strong>: The 3-judge bench of UU Lalit, Indira Banerjee and MR Shah, JJ has held that mere mentioning of the new address in the return of income without specifically intimating the Assessing Officer with respect to change of address and without getting the PAN database changed, is not enough and sufficient.<\/p>\n

The Court said that though merely by filing of return of income with the new address, it shall be enough for the assessee to discharge its legal responsibility for observing proper procedural steps as per the Companies Act and the Income Tax Act is concerned,<\/p>\n

\n

\u201cIn absence of any specific intimation to the Assessing Officer with respect to change in address and\/or change in the name of the assessee, the Assessing Officer would be justified in sending the notice at the available address mentioned in the PAN database of the assessee, more particularly when the return has been filed under E\u00adModule scheme.\u201d<\/p>\n<\/blockquote>\n

The Court further explained that the notices under Section 143(2) of the 1961 Act are issued on selection of case generated under automated system of the Department which picks up the address of the assessee from the database of the PAN.\u00a0 Therefore, the change of address in the database of PAN is must<\/em><\/span>, in case of change in the name of the company and\/or any change in the registered office or the corporate office and the same has to be intimated to the Registrar of Companies in the prescribed format (Form 18) and after completing with the said requirement, the assessee is required to approach the Department with the copy of the said document and the assessee is also required to make an application for change of address in the departmental database of PAN.<\/p>\n

[Principal Commissioner of Income Tax, Mumbai v. \u00a0I\u00adVen\u00a0Interactive\u00a0Limited, 2019 SCC OnLine SC 1369<\/a>,<\/b> decided on 18.10.2019]<\/p>\n","protected":false},"excerpt":{"rendered":"

Supreme Court: The 3-judge bench of UU Lalit, Indira Banerjee and MR Shah, JJ has held that mere mentioning of the new <\/p>\n","protected":false},"author":121,"featured_media":154914,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[31394,37985,2592,37984],"class_list":["post-221106","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-assessing-officer","tag-change-of-address","tag-Income_Tax","tag-tax-return"],"yoast_head":"\nMere change of address in IT return is not enough; Assessing Officer must be specifically intimated | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mere change of address in IT return is not enough; Assessing Officer must be specifically intimated\" \/>\n<meta property=\"og:description\" content=\"Supreme Court: The 3-judge bench of UU Lalit, Indira Banerjee and MR Shah, JJ has held that mere mentioning of the new\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-18T12:07:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-10-24T07:40:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Prachi Bhardwaj\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Prachi Bhardwaj\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/\",\"name\":\"Mere change of address in IT return is not enough; Assessing Officer must be specifically intimated | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg\",\"datePublished\":\"2019-10-18T12:07:12+00:00\",\"dateModified\":\"2019-10-24T07:40:35+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/de579aff4bc6dd24b68d6d472ac92942\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg\",\"width\":1330,\"height\":887},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Mere change of address in IT return is not enough; Assessing Officer must be specifically intimated\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/de579aff4bc6dd24b68d6d472ac92942\",\"name\":\"Prachi Bhardwaj\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Prachi-Image2-150x150.png\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Prachi-Image2-150x150.png\",\"caption\":\"Prachi Bhardwaj\"},\"description\":\"Senior Associate Editor\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_3\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Mere change of address in IT return is not enough; Assessing Officer must be specifically intimated | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/","og_locale":"en_US","og_type":"article","og_title":"Mere change of address in IT return is not enough; Assessing Officer must be specifically intimated","og_description":"Supreme Court: The 3-judge bench of UU Lalit, Indira Banerjee and MR Shah, JJ has held that mere mentioning of the new","og_url":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2019-10-18T12:07:12+00:00","article_modified_time":"2019-10-24T07:40:35+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg","type":"image\/jpeg"}],"author":"Prachi Bhardwaj","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Prachi Bhardwaj","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/","url":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/","name":"Mere change of address in IT return is not enough; Assessing Officer must be specifically intimated | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg","datePublished":"2019-10-18T12:07:12+00:00","dateModified":"2019-10-24T07:40:35+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/de579aff4bc6dd24b68d6d472ac92942"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg","width":1330,"height":887},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Mere change of address in IT return is not enough; Assessing Officer must be specifically intimated"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/de579aff4bc6dd24b68d6d472ac92942","name":"Prachi Bhardwaj","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Prachi-Image2-150x150.png","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Prachi-Image2-150x150.png","caption":"Prachi Bhardwaj"},"description":"Senior Associate Editor","url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_3\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":332122,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/30\/assessing-officer-cannot-issue-reassessment-notice-under-section-148-on-mere-change-of-opinion-for-material-already-scrutinised-guj-hc\/","url_meta":{"origin":221106,"position":0},"title":"Can income-tax reassessment notice under S. 148 be issued on ‘change of opinion’ for material scrutinised in previous assessment? Gujarat HC answers","author":"Editor","date":"September 30, 2024","format":false,"excerpt":"Documents relating to proof of deduction under Section 54F of the Act; Bank statement showing payment for above deduction; Statement justifying sale consideration; Working of capital gain were all furnished by the assessee.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Gujarat High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Gujarat-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Gujarat-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Gujarat-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Gujarat-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":320130,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/04\/16\/assessing-officer-to-record-dissatisfaction-cogent-reasons-for-correctness-claim-assessee-bombay-hc-legal-news\/","url_meta":{"origin":221106,"position":1},"title":"Assessing Officer to record dissatisfaction with correctness of claim of Assessee in respect of expenditure with cogent reasons: Bombay HC","author":"Editor","date":"April 16, 2024","format":false,"excerpt":"Bombay High Court dismissed an appeal of Income Tax Commissioner to disallow expenditure amounting to 94 Crore u\/s 14A of the Income Tax Act, 1961.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Bombay High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Bombay-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Bombay-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Bombay-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Bombay-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":266694,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/","url_meta":{"origin":221106,"position":2},"title":"Can mere rejection of the claim by Assessing Officer, make assessee liable for penalty? ITAT explains","author":"Bhumika Indulia","date":"May 11, 2022","format":false,"excerpt":"Income Tax Appellate Tribunal, Delhi (ITAT): Addressing the issue, of whether mere rejection of the claim by an Assessing Officer would ipso facto make assessee liable for the penalty, the Bench of G.S. Pannu (President) and Kul Bharat (Judicial Member) held that it won\u2019t make the assessee liable to a\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/ITATAO.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/ITATAO.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/ITATAO.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/ITATAO.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/ITATAO.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":325824,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/07\/05\/delhi-hc-quashes-reassessment-notice-issued-assessing-officer-mere-change-opinion\/","url_meta":{"origin":221106,"position":3},"title":"\u2018Two different conclusions drawn on same material\u2019; Delhi HC quashes reassessment notice issued by Assessing Officer on a mere change of opinion","author":"Editor","date":"July 5, 2024","format":false,"excerpt":"The Court observed that no new material has been found by the Revenue which would warrant reopening the assessment. A reading of the notices will crystallize the fact that it has been issued merely based on a change of opinion.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":145601,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/28\/income-tax-assessing-officer-has-to-dispose-of-objections-before-invoking-re-assessment-proceedings\/","url_meta":{"origin":221106,"position":4},"title":"Income Tax Assessing Officer has to dispose of objections before invoking re-assessment proceedings","author":"Saba","date":"July 28, 2017","format":false,"excerpt":"Karnataka High Court: While delivering the judgment in the writ appeal filed under Section 4 of the Karnataka High Court Act praying to set aside the order passed in Writ Petition No. 16380 of 2015, a two-Judge Bench comprising of Jayant Patel and N.K. Sudhindrarao, JJ. held that it is\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":354971,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/30\/latest-cases-income-tax-laws-itr-2\/","url_meta":{"origin":221106,"position":5},"title":"Cases Reported in ITR | Latest Cases on Income Tax Laws","author":"Shikha","date":"July 30, 2025","format":false,"excerpt":"Explore the latest cases reported in SCC\u2019s Income Tax Reports (ITR) Volume on Charitable purpose, Exemptions, Revision, Deductions, Search and Seizure, Appeal, Reassessment, Business expenditure, Penalty proceedings and much more.","rel":"","context":"In "Cases Reported"","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"Latest Cases on Income Tax Laws","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/Latest-Cases-on-Income-Tax-Laws-1.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/Latest-Cases-on-Income-Tax-Laws-1.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/Latest-Cases-on-Income-Tax-Laws-1.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/Latest-Cases-on-Income-Tax-Laws-1.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/221106","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=221106"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/221106\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/154914"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=221106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=221106"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=221106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}