CBDT Extends ITR Filing Due Date to September 15, 2025                     Omission Of Sections 206AB & 206CCA  from April 1, 2025.                        The Supreme Court on 20.05.2025 ruled that candidates must have a minimum of three years' experience as practising lawyers to be eligible for entry-level posts in the judicial service as Munsif Magistrates.                      Enhanced Threshold Limits For TDS and TCS from April 1, 2025.                        Section 194T requires firms and LLPs to deduct TDS at the rate of 10% if the payments made to partners are more than Rs. 20,000 in a financial year.                        

INCOME TAX JUDICIARY

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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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Case No
ITA No. 4996/Mum/2024

Held
Solely Relying on Whatsapp Image without any Corroborative Evidence, No Addition u/s 69A of Income Tax says ITAT.

Authority
ITAT Mumbai

Citation
2025-TaxTijori-IT-J-033

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Case No
ITA No. 2309/KOL/2024

Held
Reopening u/s 147 Must Be Based on Specific and Clear Grounds, Not Borrowed Satisfaction by third party.

Authority
ITAT Kolkata

Citation
2025-TaxTijori-IT-J-032

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Case No
W.P.(C) 17660/2024

Held
Notice u/s 148A(b) of Income Tax Act, citing Bar by Limitation. Delhi High Court Setaside the order.

Authority
High Court Delhi

Citation
2025-TaxTijori-IT-J-031

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Case No
ITA No. 2638/KOL/2024

Held
Hypothecated Stock Disclosure to Bank cannot be a solely ground for addittion of income. ITAT grant relief.

Authority
ITAT Kolkata

Citation
2025-TaxTijori-IT-J-030

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Case No
W.P.(C) 16459/2024, CM APPL. 69455/2024 & CM APPL. 69456/2024

Held
The reassessment powers given under Sections 147 and 148 must adhere to the statutory provisions laid down by the IT Act, as this is essential for equitable justice

Authority
High Court Delhi

Citation
2025-TaxTijori-IT-J-029

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Case No
ITA No. 6306/MUM/2024

Held
Proper compliance on part of Assessee during Assessment Stage. ITAT grant relief and Remands Case for Denovo Adjudication.

Authority
Income Tax Appellate Tribunal, Mumbai

Citation
2025-TaxTijori-IT-J-028

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