S. 254(1) : Appellate Tribunal –Duties – Alleged AI-generated order – Bias apprehension – Transfer of case – Once the ITAT President reassigned the matter to another Bench, writ petition seeking deferment of hearing became infructuous .[Art. 226, 227]
S. 263 : Commissioner – Revision of orders prejudicial to revenue – Special category States – Manufacture of essential oils and perfumery -Assessment without incriminating material – Search assessment – Deduction u/s 80IC – Revisionary power cannot be exercised in respect of completed/unabated assessments in absence of incriminating material – Revision order quashed. [S. 80IC, 132, 143(3), 153A, 153C , 153D]
S. 9(1)(vii) : Income deemed to accrue or arise in India – Fees for technical services (FTS) – Functional Service Agreement – Standardized support services – No managerial, technical or consultancy element – Not taxable as FTS- DTAA – India–Belgium . [S.9(1)(vi)), Art. 12(3)(a), 12(3)(b)]
Maharashtra Co-operative Societies Act, 1960
S. 92: Limitation –Co -Operative Housing Society – Recovery of maintenance charges – Continuous cause of action – Claim not time-barred – Section 92 is a special provision of limitation which overrides the Limitation Act – Orders of the Co-operative Court and Appellate Court were set aside and the dispute was allowed– The opponent was directed to pay arrears of Rs. 12,15,141 with 9% interest per annum from the respective dates of default till realization. [ S.92(1(b ), Limitation Act, 1963, Art 226 ]
S. 143(3) : Assessment – Principles of natural justice – Assessment order passed without considering reply to notice u/s 133(6) and by relying on non-existent case law – Artificial Intelligence (AI )- Quasi-judicial authorities cannot rely blindly on results generated by AI tools without independent verification- Breach of natural justice – Alternative remedy – Appeal was filed to avoid limitation- -Assessment quashed and matter remanded [S. 68, 133(6), 144B , 156, 271AAC, 274, Art. 226]
Central Goods and Services Act , 2017 .
S. 132(1)(a) : Punishment for certain offences -Arrest – Bail – Arrest for alleged GST evasion – Mandatory compliance with procedure under BNSS, 2023 – Violation of Supreme Court guidelines in Arnesh Kumar and Satender Kumar Antil – Bail granted .[S. 69, 70, 132(5), BNSS, 2023, 35(1)(b) (ii), 35(3), 47, 48, Criminal Procedure Code , 1973 S .41A, Indian Penal Code 1860, S. 498A , Dowry Prohibition Act , 1961 , S. 4 , Art. 226 ]
Assam Goods and Services Act, 2017
S. 132(5) :Punishment for certain offences – Arrest – Bail – Cognizable -Non -bailable – Alleged wrongful availment of input tax credit – Offence non-cognizable and bailable – Custodial interrogation not required – Bail granted. [ S. 132 , BNSS, 2023 S.483, Art. 226 ]
S. 69C : Unexplained expenditure -Bogus purchases – Estimate of alleged bogus purchases – No substantial question of law – Appeal of revenue was dismissed . [ S. 260A ]
S. 254(2) : Appellate Tribunal – Rectification of mistake apparent from the record – Subsequent decision of Supreme Court – Employee’s contributions (EPF/ESI) -Tribunal cannot invoke section 254(2) on basis of subsequent change in law – Order of rectification quashed . [S. 36(1)(va), 139(1), 143(1), 260A, Art. 226, 227]
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
S. 43 : Penalty for failure to furnish return of income or furnish inaccurate particulars of an asset ( Including financial interest in any entity ) outside India- Non-disclosure of foreign assets – Use of word “may” in section 43 is directory and not mandatory – Assessing Officer has discretion to impose or waive penalty depending on facts – Mere failure to disclose foreign investment does not automatically warrant penalty – Interpretation of statutes . [S. 46(3)]