{"id":354971,"date":"2025-07-30T11:00:31","date_gmt":"2025-07-30T05:30:31","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=354971"},"modified":"2025-07-30T11:01:47","modified_gmt":"2025-07-30T05:31:47","slug":"latest-cases-income-tax-laws-itr-2","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/30\/latest-cases-income-tax-laws-itr-2\/","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 charitable purpose, exemptions, revision, deductions, search and seizure, appeal, reassessment, business expenditure and penalty proceedings.<\/p>\n

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

\n

Income Tax \u2014 Charitable purpose<\/span> \u2014 Exemption \u2014 Condition precedent \u2014 Furnishing of audit report mandatory \u2014 Mode and manner of filing of such report is procedural \u2014 Audit report not filed with return of income but filed later \u2014 Held<\/span>, exemption could not be denied on ground that audit report not filed with return [Indian Panelboard Manufacturer Assn. v. CIT<\/span>, (2025) 482 ITR 54<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Revision<\/span> \u2014 Condition precedent \u2014 Assessment order should be erroneous and also prejudicial to revenue \u2014 Assessment without making proper enquiry \u2014 Held<\/span>, order erroneous and prejudicial \u2014 Could be set aside in revision proceedings [CIT v. Paramount Propbuild (P) Ltd.<\/span>, (2025) 482 ITR 61<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Deductions<\/span> \u2014 Interest on borrowed capital \u2014 Held<\/span>, finding amount borrowed for the purposes of business \u2014 Interest deductible [CIT v. Ashini Lease Finance (P) Ltd.<\/span>, (2025) 482 ITR 81<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Exemption<\/span> \u2014 Deduction in respect of donations to certain funds and charitable institutions \u2014 Anonymous donations received in hundi \u2014 Concurrent findings of fact by appellate authorities that assessee was involved in religious activities not disproved by department \u2014 Appellate authorities rightly held assessee as religious trust entitled to benefit [CIT v. Shree Sai Baba Sansthan Trust<\/span>, (2025) 482 ITR 95<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Search and seizure \u2014<\/span> Recovery of tax \u2014 Provisional attachment order \u2014 Factors to be considered \u2014 Continuation of business activities by assessee and welfare of workers \u2014 Held, assessment not finalised \u2014 Directions issued to assessee to file application for modification [Saravana Selvarathnam Retail (P) Ltd. v. CIT<\/span>, (2025) 482 ITR 121<\/a>]<\/p>\n<\/div>\n

 <\/p>\n

\n

Income Tax \u2014 Appeal to High Court<\/span> \u2014 Powers to High Court \u2014 Search and seizure \u2014 Block assessment \u2014 Computation of undisclosed income of block period \u2014 Opportunity to cross-examine deponents of statements given to assessee \u2014 Held<\/span>, findings of fact if not perverse cannot be interfered with in appeal [Mange Ram Mittal v. CIT<\/span>, (2025) 482 ITR 130<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Reassessment<\/span> \u2014 Notice after four years \u2014 Change of opinion \u2014 Assessee disclosing all material facts in respect of transactions in question in scrutiny assessment \u2014 Succeeding assessing officer issuing notice for reopening mechanically stating original assessment is under Section 143(1)<\/a> of the Income Tax Act, 1961<\/a> \u2014 Non- application of mind \u2014Held<\/span>, reopening on mere charge of opinion impermissible [Hemanshu Ramniklal Shah v. CIT<\/span>, (2025) 482 ITR 138<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Non-residents<\/span> \u2014 Business expenditure \u2014 Disallowance \u2014 Excessive and unreasonable payments \u2014 Expenditure in favour of related parties \u2014 Finding that assessing officer not establishing how expenses were excessive or unreasonable having regard to fair market value \u2014 Held<\/span>, order of Tribunal holding expenses not excessive not erroneous [CIT v. Technip Energies Italy S.P.A<\/span>, (2025) 482 ITR 149<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Exemption<\/span> \u2014 Long-term capital gains \u2014 Purchase and sale of shares \u2014 Reopening of assessment on information from investigation directorate that assessee beneficiary of accommodation entries provided by penny stock companies \u2014 Held<\/span>, no error in finding facts by tribunal [CIT v. Damodar Jajoo<\/span>, (2025) 482 ITR 154<\/a>]<\/p>\n<\/div>\n

\n

Income Tax \u2014 Penalty Proceedings<\/span> \u2014 Concealment of income \u2014 Notice for imposition of penalty \u2014 Provisions of Section 274<\/a> of the Income Tax Act, 1961<\/a> \u2014 Satisfaction of Assessing Officer \u2014 Surrender of undisclosed income pursuant to search and seizure of documents and not voluntary \u2014 Penalty proceedings initiated on basis of particulars of concealment of income stated in assessment order \u2014 Held<\/span>, principles of natural justice compiled with \u2014 Notice issued valid [CIT v. Thakur Prasad Sao & Sons (P) Ltd.<\/span>, (2025) 482 ITR 168<\/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 Charitable purpose, Exemptions, Revision, Deductions, Search and Seizure, Appeal, Reassessment, Business expenditure, Penalty proceedings and much more.<\/p>\n","protected":false},"author":67523,"featured_media":354975,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5,68099],"tags":[8991,51281,71958,52716,38401,40734,56040,83050,9181,70965,21474,11481,35173],"class_list":["post-354971","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casesreported","category-itr","tag-appeal","tag-business-expenditure","tag-cases-reported-in-hcc","tag-charitable-purpose","tag-deductions","tag-exemptions","tag-high-court-cases","tag-income-tax-laws","tag-itr","tag-penalty-proceedings","tag-reassessment","tag-revision","tag-search-and-seizure"],"yoast_head":"\nITR: Latest Cases on Income Tax Laws | SCC Times<\/title>\n<meta name=\"description\" content=\"Explore the latest Cases reported in ITR on Charitable purpose, Exemptions, Revision, Deductions, Search and Seizure, 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