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Section 143(2) – Validity in Set-Aside Reassessment Proceedings and Effect of Non-Verification of Return of Income, Principal Commissioner of Income Tax & Another v. Ashish Gupta
The jurisdictional validity of reassessment proceedings hinges fundamentally on compliance with statutory safeguards embedded in the Income-tax Act, 1961. Among these, issuance of notice under Section 143(2) occupies a c...
ITAT Delhi in Goswami Bhagwan Lal Education Society v ITO (ITA No. 2238/Del/2025, order dated 27.11.2025) holds that non-filing of Form 10B is a curable defect; denial of section 11 exemption and taxation of gross receipts under section 143(1) is impermissible.
ITAT Delhi-Goswami Bhagwan Lal
Education Society v. Income Tax Officer Exemption Ward FaridabadITA No. 2238/Del/2025 | Order
dated: 27 November 2025Coram: Shri Challa Nagendra Prasad
(JM) & Shri Avdhesh Kumar Mish...
Taxability of Consultancy Income under India–UAE DTAA vis-à-vis Significant Economic Presence (SEP), Article 14, India–UAE DTAA vs Section 9(1)(i): Vijay Mariappan Austin Prakash v ACIT (ITA No. 89/VIZ/2025)
Taxability of Consultancy Income
under India–UAE DTAA vis-à-vis Significant Economic Presence (SEP) Vijay Mariappan Austin Prakash v.
ACIT International Taxation Income Tax Office Visakhapatnam ITAT Visakh...
ITAT Ranchi Denies Section 80G Recognition for Commercially Outsourced Hospital Trust – Jeevan Rekha Trust v. CIT (Exemption) [ITA Nos. 23 & 24/RAN/2025] | Impact of New Noble Educational Society Ruling
ITAT
Ranchi Decision on Section 80G Recognition :- Jeevan Rekha Trust v. CIT
(Exemption), Patna- ITA Nos. 23 & 24/RAN/2025 | Order dated 05 January
2026- Assessment Years: 2023–24 & 2024–25 CORE ISSUE...
Reassessment Notice under Section 148 Valid on Third-Party Excel Sheet After 01-04-2021 – Delhi High Court in Veena Arora v. CIT-12, Delhi (W.P.(C) No. 22/2026)
Veena Arora v
Commissioner of Income Tax 12 Delhi and Another- W P C No 22 of 2026-Decision
dated 05 January 2026- High Court of DelhiCore
Issue:Whether a reassessment notice issued under section 148 of the Income Tax...
Benami Transactions & Demonetisation Cash Routing: Provisional Attachment, “Reasons to Believe” and Independent Satisfaction — M/s Bajrang Traders v. Initiating Officer (SAFEMA Tribunal, 2025)
Benami
Transactions, Demonetisation Cash Routing and Provisional Attachment Statutory
Definitions, “Reasons to Believe” under Section 24(1), and the Doctrine of
Independent Satisfaction M/s Bajrang
Trad...
Revision under Section 264 vis-à-vis Appeal under Section 246A: Scope of Discretion, Errors in Return and the Preventive Role of Revisional Jurisdiction — An Analysis of the Bombay High Court decision in Swaminarayan Mandir Trust Versus Commissioner of Income Tax (Exemptions), Mumbai & Ors
Revision under
Section 264 vis-à-vis Appeal under Section 246A: Scope of Discretion, Errors in
Return and the Preventive Role of Revisional Jurisdiction — An Analysis of the
Bombay High Court decision in Swaminaray...
Sanction for Prosecution under Section 276B Cannot Be Mechanical Where TDS Is Paid with Interest – Karnataka High Court Sets Aside Sanction in M/s GM Infinite Dwelling India Pvt. Ltd. & Ors. VersusThe Commissioner of Income Tax (TDS), Bengaluru & Anr.
Sanction for
Prosecution under Section 276B r/w Section 278B — Requirement of Application of
Mind, Reasonable Cause, and Limits of Criminalisation of TDS Defaults Karnataka High
Court:-M/s GM Infinite Dwelling ...
Allowance of claim of interest expenses - assessee had claimed as business expenses and alternatively, as expenses allowable under the head “Income from House Property” u/s 24(b) - asset was put to use, Rup Kumar Ramchandani Prop. M/s SHE, Ajmer Versus Income Tax Officer, Ward-1 (2) Ajme
Allowance of claim of interest
expenses - assessee had claimed as business expenses and alternatively, as
expenses allowable under the head “Income from House Property” u/s 24(b) -
asset was put to use ITAT ...
Delhi HC: Revenue Appeal Maintainable Despite Low Tax Effect Due to Accommodation Entry Exception; Reassessment Quashed for Invalid Section 151 Approval | Pr. CIT-1 v. Agroha Fincap Ltd. (2025)
Delhi
High Court:-Pr. Commissioner of Income Tax – 1 VersusM/s
Agroha Fincap Ltd.ITA
No. 60/2024 | Judgment
dated: 23 December 2025 CORE
ISSUE:-Whether the appeal filed by the Revenue before the High Court wa...