New ITR form under the Income Tax Act, 2025, will be released prior to 2027-28 financial year.                     10.12.2025 Last date for filling ITR for audit case for A.Yr. 2025-26.                     31.12.2025 Last date of filling of ITR or Revised ITR for A.Yr. 2025-26, with late fee.                     Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details as per Rule 10A.                     Advisory for Simplified GST Registration Scheme under Rule 14A.                     

INCOME TAX JUDICIARY

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Case No
W.P.(C) 13246/2024

Held
Time limit for notice u/s 153 of Income Tax is 10 years. Reaffirms by Delhi High Court.

Authority
High Court Delhi

Citation
2025-TaxTijori-IT-J-043

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Case No
W.P.(C) 15802/2025 & CM APPL. 64748/2025

Held
No reassessment on grounds which had already exmined in prior reassessment.

Authority
High Court Delhi

Citation
2025-TaxTijori-IT-J-042

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Case No
ITA 1014/AHD/2025 [2024-2025]

Held
Rebate under section 87A will be allowed for A.Y. 2024–25 even though the income includes STCG taxable under section 111A.

Authority
ITAT Ahemdabad

Citation
2025-TaxTijori-IT-J-041

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Case No
ITA No.1580/DEL/2024

Held
Deduction u/s 54F allowed if consideration from sale were invested in Residential house. Although Construction agreement was signed prior to sale of asset.

Authority
ITAT Delhi

Citation
2025-TaxTijori-IT-J-040

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Case No
ITA No.5764/Mum/2024

Held
No Addition Can Be Made due to Mismatch in 26AS and Sale. Due to Double TDS Deduction by Client.

Authority
ITAT Mumbai

Citation
2025-TaxTijori-IT-J-039

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Case No
ITA No.1127/Ahd/2023

Held
ITAT Rules Ex-parte Dismissal by NFAC Violated Principles of Natural Justice

Authority
ITAT Ahemdabad

Citation
2025-TaxTijori-IT-J-038

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Case No
W.P.(C) 17374/2024 and CM APPL. 73972/2024

Held
Pen Drive cannot be Incriminating Material. Notice aside u/s 153C of Income Tax Act.

Authority
High Court Delhi

Citation
2025-TaxTijori-IT-J-037

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Case No
ITA No.: 2016/CHNY/2024

Held
Mere Change of Opinion not Necessary Ingredient For Reassessment. Reassessment quashes by tribunal.

Authority
ITAT Chennai

Citation
2025-TaxTijori-IT-J-036

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Case No
ITA No. 1572/JPR/2024 F.Yr. 2015-16

Held
Reopening merely on the basis of change of opinion is bad in law.

Authority
ITAT Jaipur

Citation
2025-TaxTijori-IT-J-035

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Case No
W.P.(C) 3796/2025 & CM APPL. 17699/2025

Held
The period of limitation as per section 153C of the Income Tax Act, 1961 commenced with date on which documents were submitted.

Authority
High Court Delhi

Citation
2025-TaxTijori-IT-J-034

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