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Jayanthi Seeman v. CIT (2020) 421 ITR 320 (Mad.)(HC)

S. 220 : Collection and recovery-Assessee deemed in default- Stay-Existence of prima facie case, financial stringency and balance of convenience-Duty of PCIT and responsibility of assesse-Status quo to be maintained till disposal of stay petitions by PCIT. [S. 220(3), 220(6), Art.226]

Karmvir Builders v. PCIT (2020) 113 taxmann.com 138 / 269 Taxman 46 (Guj.)(HC) Editorial : SLP of assessee is dismissed Karmvir Builders v. PCIT (2020) 269 Taxman 45 (SC)

S. 220 : Collection and recovery-Assessee deemed in default- Stay-Stay was granted subject to depositing 15% of outstanding demand.

Sankaranarayanan Rajshekar v. DCIT (2020) 269 Taxman 105 (Mad.)(HC)

S. 199 : Deduction at source-Credit for tax deducted-Salary-Rectification application is not disposed off-AO is directed to consider the application and pass orders on merits and in accordance with law. [S. 143(3) 154, 192]

National Petroleum Construction Co. v. DCIT (2020) 421 ITR 24/ 312 CTR 217 / 185 DTR 57/ 271 Taxman 150 (Delhi) (HC).Editorial : National Petroleum Construction Co. v. Dy. CIT (2022)446 ITR 382 (SC) matter referred to larger Bench .

S. 197 : Deduction at source-Certificate for lower rate-Payment to non-resident-Assessee proposing certificate for deduction at lower rate and department issuing certificate in those terms- Assessee cannot challenge certificate and seek deduction at nil rate. [S. 195, Art.226]

Times VPL Ltd. v. CIT (2020) 421 ITR 170/312 CTR 284/185 DTR 139/ 275 Taxman 176 (Karn.)(HC)

S. 194C : Deduction at source-Contractors-Contract for sale of goods-Agreement for bulk sale of advertising space — Provision is not applicable.

PCIT v. Star Entertainment Media (P.) Ltd. (2020) 269 Taxman 66 (Bom.)(HC)

S. 194C : Deduction at source-Contractors-Channel placement fee- Payment to cable operators for channel placement fee was subject to deduction of tax at source u/s. 194C and not under S. 194J of the Act. [S. 194J]

Dilip Kumar v. ACIT (2020) 269 Taxman 93/196 DTR 199 / 317 CTR 901 (Mad.)(HC)

S. 194C : Deduction at source-Contractors-Failure to file TDS related documents at the time of filing of return of TDS- Procedural law-Fine can be imposed- Expenses cannot be disallowed-Matter remanded to the AO for readjudication. [S. 40(a)(ia), 194C(6), 194C(7), 254(2), 260A]

P. Hemamalini Maiya v. ACIT (2020) 421 ITR 79 (Karn.)(HC)

S. 147 : Reassessment-Audit objection-No new material to show that income had escaped assessment-Notice is not valid. [S. 148, Art. 226]

PCIT v. Everlon Synthetics (P.) Ltd. (2020) 424 ITR 232/269 Taxman 215 (Bom.)(HC)

S. 147 : Reassessment-With in four years-Change of opinion-One-time settlement with banker-Capital receipt- Notice based on audit report-Reassessment is held to be not valid. [S. 4, 148]

Dhirendra Hansraj Singh v. ACIT (2020) 421 ITR 176 (Guj.)(HC) Editorial : SLP of revenue is dismissed, CIT v. Dhirendra Hansraj Singh (2018) 409 ITR 15 (St.)(SC).

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Deduction is allowed in the original assessment proceedings-Notice of reassessment is held to be not valid. [S. 80IB(11A ), 148, Art. 226]