Ramnath Exports Pvt Ltd v. Vinita Mehta and Ors (2022 ) 7SCC 678
Civil Procedure Code , 1908,
S.96 : Appeal from original decree – Appeal – Commissioner (Appeals) – Duties -First appeal is a valuable right – Appellate authority is required to address itself to all issues and decide the appeal assigning valid reasons. [ITAct , S. 250, 251 ]
UOI v. Manraj Enterprises ( 2022) 2 SCC 331
Civil Procedure Code , 1908.
Order III Recognised agents and pleaders -Appearances Advocates – Concession by Counsel – Concession by counsel contrary to law – Not binding on parties [Advocates Act, 1961 , S . 2(a) ]
PCIT v. Pankaj Singh Brijwal (2022) 142 taxmann.com ( Uttarakhand ( HC) Editorial : SLP of Revenue dismissed , PCIT v. Pankaj Singh Brijwal (2022) 288 Taxman 643 (SC)
Constitution of India
Art:16 : Equality of opportunity in matters of public employment – Service matters – Certain principles of policy to be followed by the State – Pay Scale – Equal pay – Minimum wages – Casual workers for his employment under administrative control of PCIT as peon/watchman from 2013- Entitled to be paid minimum wages paid to salary equal to such daily wages paid to casual workers who were engaged prior to 2013 by department.[ Art , 14, 16(1) 39(d), 226 ]
UOI v. Ganpati Dealcom Pvt. Ltd. (2022)447 ITR 108 / 289 Taxman 177 (SC)
Prohibition of Benami Property Transactions Act, 1988,
S.3: Prohibition of benami transactions — Change of law — Rule against retrospectivity —Amendments brought in 2016 introducing expanded definition of “Benami Property” to include proceeds from property held benami, element of Mens Rea and punitive forfeiture in Rem — Amendments brought in 2016 not merely procedural but substantive to have effect only prospectively — Prosecution or confiscation proceedings under amended provisions for transactions entered into prior to coming into force of 2016 amendment act not sustainable – Legislative powers — Validity of provision — Doctrine of manifest arbitrariness- The court left the question of the constitutionality of independent forfeiture proceedings contemplated under the 2016 Amendment Act on other grounds, open to be adjudicated in appropriate proceedings . [ S. 2, 3, 4, 5, 24, 27(3), 27(5), 53, 54, 54A, 67 Art , 14, 20(1) ]
ADDE v. Kamal Ahsan & Anr www.itatonline .org (SC)
Harassment by Department – Unnecessary SLP – Respondent suffering from Cancer – Cost of Rs 1,00,000 was imposed on the Officer to be recovered from his salary .
Lechhmina v. Gulab Singh (2022) 287 Taxman 106 /113 CCH 263 (SC)
Prohibition of Benami Property Transaction Act, 1988
S. 49 : Appeal – High Court – Memorandum of appeal – Substantial question of law – No substantial question of law had been raised even before Supreme Court, Special Leave Petition against High Court’s judgment was to be dismissed [ ITACT, S. 260A, Code of Civil Procedure, 1908 , S.100 ]
Govind v. Pandurang (2022) 287 Taxman 188/( 2021)) 112 CCH 535 (SC)
Prohibition of Benami Property Transactions Act, 1988 .
S. 49 : Appeal – High Court – Second appeal – Substantial question of law – Order passed without framing substantial question of law- Order of High Court quashed and set aside . [ ITACT, S. 260A, Code of Civil Procedure, 1908 , S.100 ]
Ashok Kumar Subba v. Bomal Kumar Jain (2022) 287 Taxman 240 / 113 CCH 331 (Sikkim)(HC)
Prohibition of Benami Property Transactions Act, 1988
S. 2(9): Benami transactions – Transactions or arrangements – Failure to produce documents to prove income – Property purchased in the name of wife – Sale agreement is valid .[ S. 2(9)(A)(b)(iii) ]
V. Vasanthakumar v. UOI (2022) 444 ITR 677 (Mad)(HC
Prohibition of Benami Property Transactions Act, 1988.
S. 32 :Qualification for appointment of chairperson and Members of Appellate Tribunal- Constitution Of Appellate Tribunal – Independence of Judiciary — Qualification of Judicial Member — Requirement that he could be a Member of Indian Legal Service or one had held post of additional Secretary or equivalent post in that service — Provision not valid. [ Art , 226 ]
Nexus Feeds Ltd v. ACIT (2022) 444 ITR 261 (Telangana) (HC)
Benami Transactions (Prohibition) Amendment Act, 2016
S.2(a): Benami Property Transactions — Amendment of Act in 2016 Provisions are substantive — Not applicable with retrospective effect – Interpretation of taxing statutes —Rule against retrospectivity . [ S. 2(9)(A) (2(9)(C), Art , 20, 226 ]