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Digest - Section 263—Revision under section 263—Erroneous and prejudicial order—Applicability of section 69 and section 115BBE on surrendered income
Rajesh Choudhary v. Asstt. CIT 2025 TaxPub(DT) 189 (Jp ‘B’-Trib)
Digest - Section 153C—Search and seizure—Assessment under section 153C—Addition on account of payment of on-money to builder for purchase of property
Kiritkumar Champaklal Shah v. ITO 2025 TaxPub(DT) 331 (Ahd-Trib)
Digest - Section 153C—Search and seizure—Assessment under section 153C—Bar of limitation
Rupesh Kantilal Savla v. Asstt. CIT 2025 TaxPub(DT) 154 (Mum-Trib) : (2025) 210 ITD 591 (Mum-Trib)
Digest - Section 147—Reassessment—Validity of reopening under section 147—Reopening based on vague information or high-risk categorization
Naveen Kumar Singhal v. ITO 2025 TaxPub(DT) 291 (Del-Trib)
Digest - Section 153A—Search and seizure—Assessment under section 153A—Non-application of mind in approval granted under section 153D
Kavita Jain v. Dy. CIT 2025 TaxPub(DT) 279 (Del-Trib)
Digest - Section 271AAB—Penalty under section 271AAB—No specific charge mentioned in penalty notice—Validity
Dy. CIT v. Sanjay Singh 2025 TaxPub(DT) 424 (Del-Trib)
Digest - Section 153A—Search and seizure—Assessment under section 153A—Assessee pleaded absence of incriminating material
Asstt. CIT v. Bala Murugan Co. 2025 TaxPub(DT) 99 (Chenn-Trib)
Digest - Section 153A—Search and seizure—Assessment under section 153A—Addition of entire amount of undisclosed sales
Dy. CIT v. Rajesh Jain 2025 TaxPub(DT) 152 (Kol-Trib)
Digest - Section 148A(d)—Reassessment—Notice under section 148—Validity—Procedural lapses, lack of credible material, and overreach by Pr. CIT
Sonansh Creations (P) Ltd. v. Asstt. CIT & Anr. 2025 TaxPub(DT) 463 (Del-HC)
Digest - Section 148A—Reassessment—Reopening based on CGST Report—Legality and judicial scrutiny—Erroneous and mechanical approval by Pr. CIT
C.C. Dangi & Associates v. Asstt. CIT 2025 TaxPub(DT) 353 (Bom-HC)