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
ITA No.3143/Del/2025 (Assessment Year: 2021-22)

Held
ITAT qaushes addittion for invalid Whtsapp digital evidence.

Authority
ITAT Delhi

Citation
2026-TaxTijori-IT-J-052

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Case No
ITA No. 5944/MUM/2025 Assessment Year: 2015-16

Held
Deduction u/s 54F allowed even if original return was not filled.

Authority
ITAT Mumbai

Citation
2026-TaxTijori-IT-J-051

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Case No
ITA No. 2482/KOL/2025 (Assessment Year:2016-17)

Held
Exemption u/s 54 of IT Act allowed despite of incomplete house by ITAT.

Authority
ITAT Kolkata

Citation
2026-TaxTijori-IT-J-050

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Case No
ITA No. 2457/Mum/2017

Held
When Sales Are Accepted, Entire Bogus Purchases Can’t Be Disallowed.

Authority
ITAT Mumbai

Citation
2026-TaxTijori-IT-J-049

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Case No
ITA-822/2005

Held
Shares received during amalgamation is taxable as business income being stock in trade.

Authority
High Court Delhi

Citation
2026-TaxTijori-IT-J-048

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Case No
ITA 1450/AHD/2024

Held
Gross Receipts Not Taxable, Only Profit Can Be Assessed

Authority
ITAT Ahemdabad

Citation
2026-TaxTijori-IT-J-047

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Case No
ITA No.:3351/Chny/2024

Held
Section 54F of the Act does not prescribe any minimum plinth area or a construction cost.The test is capability of habitation but not the magnitude.

Authority
ITAT Chennai

Citation
2026-TaxTijori-IT-J-046

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Case No
I.T.A.No.1243/Hyd/2025

Held
No requirment to prove the creditworthiness of the customers once it is established that the advances were received from the customers.

Authority
ITAT Hyderabad

Citation
2026-TaxTijori-IT-J-045

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Case No
WPO 584 of 2025

Held
Calcutta High Court validates reopening based on new material. Dropping during scrutiny for lack of material is not "Change in opinion".

Authority
High Court Calcutta

Citation
2026-TaxTijori-IT-J-044

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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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