Supreme Court & High Courts Weekly Round-up [Jan 11th to Jan 17th, 2025]
This weekly round-up analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous...
![Cessation of Liabilities u/s 41(1): ITAT Upholds Deletion of Additions by CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Cessation-of-Liabilities-Cessation-of-Liabilities-Section-411-ITAT-ITAT-Upholds-Deletion-of-Additions-CITA-Deletion-of-Additions-by-CITA-taxscan.jpg "Cessation of Liabilities u/s 41(1): ITAT Upholds Deletion of Additions by CIT(A) [Read Order]")
![Invalid Reassessment Notice due to Lack of PCCIT Approval: ITAT quashes Additions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Invalid-Reassessment-Notice-Reassessment-Notice-PCCIT-PCCIT-Approval-ITAT-ITAT-Quashes-Additions-Reassessment-Reassessment-Notice-Due-to-Lack-of-PCCIT-Approval-Assessing-Officer-Income-Tax-Act-Taxscan.jpg "Invalid Reassessment Notice due to Lack of PCCIT Approval: ITAT quashes Additions [Read Order]")
![Income Tax Hearing Notice Not Received: ITAT Quashes Ex Parte Order, Remands Matter for Fresh Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Hearing-Notice-Income-Tax-Hearing-Notice-ITAT-ITAT-Quashes-ITAT-Quashes-Ex-Parte-Order-Ex-Parte-Order-taxscan.jpg "Income Tax Hearing Notice Not Received: ITAT Quashes Ex Parte Order, Remands Matter for Fresh Hearing [Read Order]")
![Income Tax Annual Digest 2024: ITAT Cases [Part 28]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Income-Tax-Income-Tax-Annual-Digest-2024-Income-Tax-Digest-2024-TAXSCAN-2.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 28]")
No Additions Allowed in Completed Assessments u/s 153A Without Incriminating Material seized during search: ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) ruled that no additions could be made in completed or unabated assessments under Section 153A of the Income Tax Act, 1961, unless...
![No Additions Allowed in Completed Assessments u/s 153A Without Incriminating Material seized during search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-No-Additions-Allowed-in-Completed-Assessments-incriminating-material-Section-153A-of-the-Income-Tax-Act-assessments-under-Section-153A-share-capital-ITAT-news-Taxscan.jpg "No Additions Allowed in Completed Assessments u/s 153A Without Incriminating Material seized during search: ITAT [Read Order]")
![Disallowance of ₹10 Lakh Donation u/s 35AC: ITAT Restores Matter to AO [Read Order]](https://images.taxscan.in/h-upload/2025/06/03/500x300_2041102-disallowance-of-10-lakh-donation-itat-itat-restores-matter-ao-assessing-officer-under-section-35ac-reopening-of-the-case-under-section-147-prime-ministers-national-relief-fund-itat-news-taxscan.webp "Disallowance of ₹10 Lakh Donation u/s 35AC: ITAT Restores Matter to AO [Read Order]")
₹718.87 Crore Exemption Claim u/s 10(23C)(iiiab) Lacks Documents: ITAT upholds PCIT's Order [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal(ITAT) upheld the Principal Commissioner of Income Tax (PCIT)'s order, ruling that the ₹718.87 crore exemption claim under Section 10(23C)(iiiab)...
![₹718.87 Crore Exemption Claim u/s 10(23C)(iiiab) Lacks Documents: ITAT upholds PCITs Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Upholds-PCITs-PCITs-Order-ITAT-Upholds-PCITs-Order-Lacks-Documents-Claim-taxscan.jpg "₹718.87 Crore Exemption Claim u/s 10(23C)(iiiab) Lacks Documents: ITAT upholds PCITs Order [Read Order]")
ITAT Quashes Penalty under Section 271(1)(c), Directs AO to Reconsider Quantum Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Allahabad Bench, quashed a penalty under Section 271(1)(c) of the Income Tax Act, 1961, and remanded the quantum addition case back to the Assessing Officer...
![ITAT Quashes Penalty under Section 271(1)(c), Directs AO to Reconsider Quantum Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Quashes-Penalty-ITAT-Quashes-Penalty-Quantum-Addition-Directs-AO-Reconsider-Quantum-Addition-ITAT-Quashes-Penalty-Under-Section-2711c-taxscan.jpg "ITAT Quashes Penalty under Section 271(1)(c), Directs AO to Reconsider Quantum Addition [Read Order]")
Relief to Shri Sai Baba Sansthan Trust: Bombay HC halts Reopening Income Tax Assessment of A.Y. 2014-15 [Read Order]
The Bombay High Court granted relief to the The Shri Saibaba Sansthan Trust - Shirdi (Saibaba Trust), preventing the Revenue from reopening the assessment of the Trust for the Assessment Year (A.Y.) ...
![Relief to Shri Sai Baba Sansthan Trust: Bombay HC halts Reopening Income Tax Assessment of A.Y. 2014-15 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Shri-Sai-Baba-Sansthan-Trust-Relief-to-Shri-Sai-Baba-Sansthan-Trust-Bombay-HC-Bombay-HC-halts-Reopening-Income-Tax-taxscan.jpg "Relief to Shri Sai Baba Sansthan Trust: Bombay HC halts Reopening Income Tax Assessment of A.Y. 2014-15 [Read Order]")
CIT(E) Rejects S. 12AB Claim Citing Related Party Transactions Without Considering Society's Replies: ITAT Remands Matter for Proper Hearing [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) remanded the matter concerning the rejection of a society’s application for registration under Section 12AB of the Income Tax Act, 1961...
![CIT(E) Rejects S. 12AB Claim Citing Related Party Transactions Without Considering Societys Replies: ITAT Remands Matter for Proper Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CIT-ITAT-ITAT-Remands-Matter-ITAT-Remands-Matter-for-Proper-Hearing-under-Section-12AB-of-the-Income-Tax-Act-Income-tax-Income-tax-news-reassessment-Taxscan.jpg "CIT(E) Rejects S. 12AB Claim Citing Related Party Transactions Without Considering Societys Replies: ITAT Remands Matter for Proper Hearing [Read Order]")