This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, and other journals
Click here to download the pdf versions of the Digest of case laws

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Order passed without considering the replies of the assessee – Assessed income was Rs 10, 07 05, 88, 04 , 543 ) Rupees One lakh seven hundred and five crores eighty lakhs four thousand five hundred and forty -three only) – Information to suggest – arbitrary, cryptic and without application of mind – not considering the response of the Assessee – Mechanical approval – Order under section 148A(d) set aside to the stage of the show cause Notice. (S. 147, 148 , 148A(b), 151 , Art , 226 ]

Divya Capital One (P ) Ltd v. ACIT (Delhi)(HC) www.itatonline .org

S. 90: Double taxation relief – Long term capital gains – Transfer of shares – Beneficial Owner – cannot be assumed or inferred – AO to decide whether the concept of “beneficial owner” is inbuilt in the scheme of Article 13 – Matter remanded – DTAA-India – Mauritius. [ S. 143(3),154 , Art . 10, 11 , 13(4) ]

Blackstone FP Capital Partners Mauritius V Ltd. v. DCIT IT APPEAL NOS. (Mum)(Trib) www.itatonlne .org

S.37(1): Business expenditure – Referral commission paid to doctors – Violation of the professional conduct- Not allowable as deduction. [ Indian Medical Council ( Professional Conduct Etiquette and Ethics ) Regulations 2002, R. 6.8. 1(d) ]

Stemade Biotech P.Ltd v. Dy .CIT ( Mum) ( Trib)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Pendency of appeal before CIT(A)-Commissioner can assume jurisdiction under section 263 in respect of issues which have not been considered and decided by Commissioner (Appeals)-Cash credits-Accommodation entries-Revision is held to be valid. [S. 68, 148]

JR Industries v. PCIT (2022) 192 ITD 414 (Jaipur)(Trib.)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Order passed by the Assessing Officer of a different jurisdiction-Assessment order was passed on basis of an invalid and non est notice, it could not be countenanced in law, and consequently, revisional action is not permissible hence not valid. [S. 127, 143(2), 143(3), 292BB]

Minimax Commerce (P.) Ltd. v. ACIT (2022) 192 ITD 303 (Raipur)(Trib.)

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Principle of natural justice-Dismissal of appeal without granting right to be heard-Matter remanded [S. 154]

Parminder Singh Grewal. v. ITO (2022) 192 ITD 592 (SMC) (Chd.)(Trib.)

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Failure to attend on specified date-Failure to consider additional evidence-Order was set aside and directed to pass speaking order. [S. 251]

Rajesh Kumar Singhal v. ITO (2022) 192 ITD 133 (Delhi)(Trib.)

S. 244A : Refund-Interest on refunds-Excess tax deduction at source–Entitled to interest on refund of excess deduction of tax at source under section 195 of the Act.

Infosys BPO Ltd. v. DCIT (2022) 192 ITD 94 (Bangalore)(Trib.)

S. 194J : Deduction at source-Fees for professional or technical services-Transaction charges-TDS is deductible under section 194I and not under section 194J [S. 194I]

Shivnarayan Nemani Shares & Stock Brokers (P.) Ltd. v. DCIT (2022) 192 ITD 50 (Mum.)(Trib.)

S. 148 : Reassessment-Notice-Service of notice-Information through RTI-Generalistic notice issued without mentioning full and correct address of assessee would not be a valid notice for reopening of assessment-Matter remanded to the file of CIT(A). [S. 147]

Santosh (Smt.) v. ITO (2022) 192 ITD 189 (Delhi)(Trib.)