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Year: 2020

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University of Delhi v. UOI (SC), www.itatonline.org

Limitation Act , 1963 .
S.5 : Extension of prescribed in certain cases – Condonation of delay- 916 days- A liberal approach is to be taken in the matter of condonation of delay – The consideration for condonation of delay would not depend on the status of the party , namely the Government or the pubic bodies – Condonation of delay is not automatic- No proper explanation was filed for condonation of delay – Condonation of delay was dismissed . [Civil Procedure, 1908, Order XXI of the Code Art. 226 ]

P. Singaravelan v. District Collector (SC),www.itatoline.org

Interpretation of taxing statutes – Constitution of India
Art. 141 : Precedent – SLP dismissal – Non-speaking order -It does not constitute a declaration of law under Article 141 of the Constitution, or attract the doctrine of merger. [ Art, 136 ]

Universal Cable Ltd. v. CIT( 2020) 420 ITR 111/312 CTR 1/ 185 DTR 33/ 270 Taxman 170(SC), www.itatonline.org Editorial: Order in Universal Cable Ltd. v. CIT ( 2009) 26 DTR 98/ (2011) 237 CTR 157 (MP ) (HC ) is set aside .

S. 244A: : Refund – Interest on refunds – Unauthorized retention of money by the Department – The Department is directed to pay interest as prescribed .

Usha Exports v. ACIT ( 2020) 312 CTR 237/ 185 DTR 87 (Bom)(HC), www.itatonline.org

S. 147: Reassessment – After the expiry of four years- Bogus purchases- Accommodation entries- No failure to disclosure material facts- Change of opinion- Reassessment is held to be bad in law .[ S. 69C ,148 ]

RDS Project Ltd v. ACIT ( 2020) 312 CTR 345/185 DTR 180 (Delhi)(HC), www.itatonline.org

S. 147: Reassessment- After the expiry of four years- Bogus share application money – Shell company – Money received from dubious companies -0 Reassessment is held to be valid – Cost of 2 lakh was imposed on assessee for wasting Court’s time [ S. 68, 143(3) , 148 , Art, 226 ]

Dalmia Power Ltd v. ACIT /(2019) 112 taxmann.com 252/ (2020) 269 Taxman 352 / 312 CTR 113/420 ITR 339 /185 DTR 1(SC), www.itatonline.org Editorial: Order in ACIT v Dalmia Power Ltd ( 2019) 418 ITR 242 // 312 CTR 127/ 185 DTR 16 (Mad)(HC) is reversed.

S. 139 : Return of income – Delay in filing revised return- Amalgamation – Approval by NCLT – Revised return filed after due date of filing of return is irrelevant- Not required to seek condonation of delay by CBDT [ S. 119(2) (b) , 139 (5) , 170 ]

Hemant M. Mehta HUF v. ACIT (SMC) (Mum)(Trib), www.itatonline.org

S. 69C : Unexplained expenditure – Bogus purchases – Sales accepted – The AO is directed to restrict the addition to the extent of lower GP declared by the assessee in respect of bogus purchases as compared to G.P. on normal purchases. [S.68 ]

Harjeet Surajprakash Girotra v. UOI (2019) 180 DTR 257 266 Taxman 29 (Bom.)(HC)

S. 148 : Reassessment – Notice – Notice sent at address available in PAN database returned – Communication had to be delivered at address of assessee available with banking company – No service of reopening notice – Order making additions unjustified. [S. 147, 282 , R, 127 , Art .226 ]

JVS Exports v. ACIT (2019) 181 DTR 145 / 419 ITR 123 /(2020) 314 CTR 696 (Mad.)(HC)

S. 80HHC : Export business – Interest income assessed as business income is to be included from the profits and gains of business for the purpose of section 80HHC. [S. 80HHC]

Kingfisher Airlines Ltd. v. Dy. DIT (IT) (2019) 179 ITD 367 (Bang.)(Trib.)

S. 9(1)(vii):Income deemed to accrue or arise in India – Fees for technical services – Charges for flight simulator usage and other flight training to cockpit crew and pilots- Not liable to deduct tax at source – DTAA- India-UAE [ S. 9(1)(vi) 195 , Art .12 ]