{"id":352572,"date":"2025-07-06T15:00:38","date_gmt":"2025-07-06T09:30:38","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=352572"},"modified":"2025-07-06T14:37:42","modified_gmt":"2025-07-06T09:07:42","slug":"latest-cases-income-tax-laws-reported-in-itr","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/06\/latest-cases-income-tax-laws-reported-in-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 return of Income, royalty, exemptions, investment business, reassessment and appeal.<\/p>\n

(2025) 482 ITR<\/p>\n

\n

Income Tax \u2014 Appeal \u2014 Appeal to commissioner<\/span> \u2014 Death of assessee \u2014 Legal representative \u2014 Appeal against order passed while assessee alive \u2014 Held<\/span>, proper procedure to be followed \u2014 Defect in filing appeal \u2014 Not entitled to invoke writ jurisdiction [ P.S. Subramanian v. CIT<\/span>, (2025) 482 ITR 29<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Royalty<\/span> \u2014 Distribution fee \u2014 Receipt on transfer of non-exclusive global rights for distribution of channel \u2014 Assessee did not receive distribution fee in assessment year in question \u2014 Held<\/span>, order of Tribunal not treating distribution fee as royalty need not to be interfered with [ CIT v. BBC World Distribution Ltd<\/span>., (2025) 482 ITR 36<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Exemption<\/span> \u2014 Trust \u2014 Return of Income \u2014 Delay \u2014 Rejection of application for condonation of delay \u2014 Delay in filing FORM 10 not intentional \u2014 Held<\/span>, assesse\u2019s explanation reasonable and satisfactory \u2014 Delay condoned [ Shree Jain Swetamber Murtipujak Tapagachha Sangh v. CIT<\/span>, (2025) 482 ITR 38<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Income Tax Act, 1961<\/a><\/span> \u2014 S. 119<\/a> \u2014 Income Tax Authorities \u2014 Power under S. 119<\/a> of the Income Tax Act, 1961<\/a> to condone delays \u2014 Held<\/span>, power should be exercised in equitous, balancing and judicious manner [Al Jamia Mohammediyah Education Society v. CIT<\/span>, (2025) 482 ITR 41<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Notice<\/span> \u2014 Reassessment\u2014 Validity \u2014 Assessee filing returns as non-resident \u2014 Held<\/span>, only Assessing officer having \u201cinternational taxation\u201d jurisdiction entitled to issue notice \u2014 Notice issued by assessing officer who had no jurisdiction over assessee \u2014 Notice not valid [ Nimir Kishore Mehta v. CIT<\/span>, (2025) 482 ITR 46<\/a>]<\/p>\n<\/div>\n

(2025) 476 ITR<\/p>\n

\n

Income Tax \u2014 Reassessment<\/span> \u2014 Notice \u2014 Re-initiation of reassessment proceedings already concluded \u2014 Reassessment action on same reasons \u2014 Held<\/span>, order and notice not sustainable [ Jaswant Singh Juneja v. CIT<\/span>, (2025) 476 ITR 28<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Investment business<\/span> \u2014 Capital loss \u2014 Carry forward of loss \u2014 Claim of capital loss due to fall in value of equity shares and on account of sale of non-convertible debentures \u2014 Held<\/span>, order of Tribunal allowing loss as carry forward loss not erroneous [ CIT v. Adinath Investment & Training Co<\/span>., (2025) 476 ITR 35<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Assessment<\/span> \u2014 Bankruptcy \u2014 Effect of Insolvency and Bankruptcy Code \u2014 Resolution plan approved under code \u2014 Held<\/span>, claims including that of Revenue get frozen and no new claims maintainable [ National Sewing Thread Co. Ltd. v. CIT<\/span>, (2025) 476 ITR 40<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Return of Income<\/span> \u2014 Delay in filing return \u2014 Discretion to condone delay \u2014 Held<\/span>, discretion must be exercised in judicious manner \u2014 Assessee enclosing copy of audited balance sheet with application for condonation of delay \u2014 Delay condoned [ Anmol Feeds (P) Ltd. v. Union of India<\/span>, (2025) 476 ITR 47<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Revision<\/span> \u2014 Scope of power of Commissioner \u2014 Held<\/span>, revision notice showing Principal Commissioner had applied his mind and had not relied merely on Assessing Officer\u2019s proposal \u2014 Order of revision valid [CIT v. Bina Gupta<\/span>, (2025) 476 ITR 54<\/a>]<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Explore the latest cases reported in Income Tax Reports (ITR) Volume on Return of Income, Royalty, Exemptions, Investment business, Reassessment, Appeal and much more.<\/p>\n","protected":false},"author":67523,"featured_media":352573,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5,68099],"tags":[8991,6131,71958,40734,56040,83050,84821,9181,21474,51873,11481,33403],"class_list":["post-352572","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casesreported","category-itr","tag-appeal","tag-bankruptcy","tag-cases-reported-in-hcc","tag-exemptions","tag-high-court-cases","tag-income-tax-laws","tag-investment-business","tag-itr","tag-reassessment","tag-return-of-income","tag-revision","tag-royalty"],"yoast_head":"\nITR: Latest Cases on Income Tax Laws | SCC Times<\/title>\n<meta name=\"description\" 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