{"id":349764,"date":"2025-06-06T11:00:49","date_gmt":"2025-06-06T05:30:49","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=349764"},"modified":"2025-06-06T11:10:58","modified_gmt":"2025-06-06T05:40:58","slug":"latest-cases-income-tax-laws-itr","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/06\/latest-cases-income-tax-laws-itr\/","title":{"rendered":"Cases Reported in ITR | Latest Cases on Income Tax Laws"},"content":{"rendered":"
\n

Stay informed about the latest case laws on Income Tax with this comprehensive overview as we delve into the latest cases reported in the Income Tax Reports (ITR), focusing on critical issues such as Income tax deductions, depreciations, reassessment and appeal.<\/p>\n

(2024) 465 ITR<\/p>\n

\n

Income Tax \u2014 Settlement Commission<\/span> \u2014 Writ jurisdiction \u2014 Scope of interference \u2014 Settlement Commission has wide powers under Ch. 19A of the Income Tax Act, 1961<\/a> \u2014 Held<\/span>, Ch. 19A vests power in Settlement Commission to grant immunity from prosecution and penalty to investigate into many matters and to enjoy conclusiveness regarding its order or settlement [CIT v. Kanakia Spaces (P) Ltd.<\/span>, (2024) 465 ITR 19<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Deductions<\/span> \u2014 Application for certificate for nil deduction \u2014Assessing officer’s authority \u2014 Held, under S. 197<\/a> of the Income Tax Act, 1961<\/a> view of authority at stage of consideration is provisional but isn’t detracted from conducting a prima facie evaluation [Lionbridge Technology LLC v. CIT<\/span>, (2024) 465 ITR 454<\/a>]<\/p>\n<\/div>\n

(2025) 473 ITR<\/p>\n

\n

Income Tax \u2014 Appeal<\/span> \u2014 Assessment Order \u2014 Cash Credit \u2014 Sale of scrips \u2014 Assessing officer disallowed the long term capital gains exemption claimed under S. 10(38) \u2014 Appeal filed \u2014 Tribunal confirmed order of Commr. on re-appreciation of facts \u2014 Held<\/span>, assessing officer had made a mistake on the face of the assessment order \u2014 No question of law arose [CIT v. Sawankumar T. Jajoo<\/span>, (2025) 473 ITR 201<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Reassessment<\/span> \u2014 Faceless Assessment \u2014 Notice \u2014 Validity \u2014 New Procedure \u2014 Delayed issue of notice \u2014 Violation of principles of natural justice \u2014 Assessing authority though may remain faceless cannot act contrary to procedural law \u2014 Notice and ex parte reassessment order set aside [V.S. Finance Ltd. v. CIT<\/span>, (2025) 473 ITR 722<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Appeal<\/span> \u2014 Appeal to High Court \u2014 Revision \u2014 Absence of due diligence \u2014 Pending appeal before appellate authority against assessment order \u2014 Held<\/span>, appeal to high court against dismissal of appeal before tribunal challenging revision order liable to be dismissed [Veena Shah v. CIT<\/span>, (2025) 473 ITR 624<\/a>]<\/p>\n<\/div>\n

(2025) 474 ITR<\/p>\n

\n

Income Tax \u2014 Appeal<\/span> \u2014 Maintainability \u2014 Bogus purchases \u2014 Restriction on account of bogus purchases under S. 69-C<\/a> of the Income Tax Act, 1961<\/a> \u2014 Question of facts \u2014 Held<\/span>, no substantial question of law [CIT v. Parvin U. Parmar<\/span>, (2025) 474 ITR 171<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Appeal<\/span> \u2014 Refund \u2014 Condonation of delay \u2014 Limitation \u2014 Rejection of application for condonation of delay as barred by limitation referring to CBDT circular \u2014 Held, date on which request for refund made to be considered for reckoning delay and while considering its condonation \u2014 Subsequent date of making formal application is insignificant [CIT v. Vivek Krishnamoorthy<\/span>, (2025) 474 ITR 506<\/a>]<\/p>\n<\/div>\n

(2025) 475 ITR<\/p>\n

\n

Income Tax \u2014 Depreciation<\/span> \u2014 Contingent Liability \u2014 Commr. and Tribunal upholding disallowance \u2014 Held<\/span>, Tribunal rightly found no contractual payment made to parties and liability not agreed by them \u2014 No substantial question of law arose [Petronet V.K. Ltd. v. CIT<\/span>, (2025) 475 ITR 494<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Reassessment<\/span> \u2014 Order for issue of notice \u2014 Validity \u2014 Held<\/span>, duty of assessing officer to provide documents and material on basis of which order has been issued [Neelam Dubey v. Union of India<\/span>, (2025) 475 ITR 500<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Appeal<\/span> \u2014 Appeal to Commr. \u2014 Inordinate Delay \u2014 Delay in adjudication of appeal filed five years before \u2014<\/span> Held<\/span>, inordinate delay at defeats the objective of the section 250(6A) \u2014 Commr. directed to decide within three months from the order of the Court [Kulwinder Paul Singh v. CBDT<\/span>, (2025) 475 ITR 371<\/a>]<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Explore the latest cases reported in SCC’s Income Tax Reports (ITR) Volume on Income tax deductions, Depreciations, Reassessment, Appeal and much more.<\/p>\n","protected":false},"author":67523,"featured_media":349886,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5,68099],"tags":[8991,83053,71958,83054,83052,83051,64461,56040,83050,12571,9181,21474,2532,40912],"class_list":["post-349764","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casesreported","category-itr","tag-appeal","tag-bogus-purchases","tag-cases-reported-in-hcc","tag-cash-credit","tag-contingent-liability","tag-depreciations","tag-faceless-assessment","tag-high-court-cases","tag-income-tax-laws","tag-inordinate-delay","tag-itr","tag-reassessment","tag-Refund","tag-tax-deductions"],"yoast_head":"\nITR: Latest Cases on Income Tax Laws | SCC 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