Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Intas Pharmaceuticals Ltd. v. ACIT (TDS) (2021) 186 ITD 642 / 85 ITR 60 / 211 TTJ 64 (Ahd.)(Trib.)

S. 194H : Deduction at source-Commission or brokerage-Payment received by agent-Principal to principal-Expenses on doctors and stockists, dealers and field staff-Not liable to deduct tax at source.

Karnataka Power Corporation Ltd. v. ACIT (2021) 85 ITR 518 (Bang.) (Trib.)

S. 154 : Rectification of mistake-Limitation-Doctrine of merger Notice proposing to rectify Assessing Officer’s order giving effect to order of Tribunal on appeal from order of revision by Commissioner-Limitation to be reckoned from date of original assessment order and not of order giving effect to Tribunal’s order. [S. 80IA, 154(7), 254(1), 263]

Taj Grih Nirman Society v. ACIT (2021) 85 ITR 699 (Indore)(Trib.)

S. 153C : Assessment-Income of any other person-Search-Deposit made by members-No incriminating material was found-Addition is held to be not sustainable. [S. 132]

Kantibhai P. Patel v. Dy.CIT (2021) 85 ITR 317 (Ahd.)(Trib.) Chhotalal P. Patel v. Dy.CIT (2021) 85 ITR 317 (Ahd.)(Trib.)

S. 153C : Assessment-Income of any other person-Search Presumption operates only against person from whose possession document found-Loose paper-Statement of person against whom search conducted-Cross examination not allowed-Addition is held to be not justified. [S. 132(4A), 292C]

Dy. CIT v. Sonal Uday Vora (Smt.) (2021) 85 ITR 276 (Ahd.)(Trib.)

S. 153A : Assessment-Search-Dumb documents-Addition is held to be bad in law.

Dy. CIT v. Sonal Uday Vora (Smt.) (2021) 85 ITR 276 (Ahd.)(Trib.)

S. 153A : Assessment-Search-Dumb documents found inn third party premises-Addition is held to be not valid. [S. 132, 153(1)]

Lalita Agarwal v. ACIT (2021) 85 ITR 376 (Delhi)(Trib.)

S. 147 : Reassessment-Death of assessee-Notices and reassessment orders passed in name of deceased assessee quoting his Permanent Account Number is held to be not valid. [S.148]

Jagdish U. Thackersey v. Dy.CIT (2021) 85 ITR 633 (Mum.)(Trib.)

S. 147 : Reassessment-Change of opinion-Full and true disclosure-Reassessment is held to be bad in law. [S. 54EC, 54F, 148]

Kalyanji Velji HUF v. Dy.CIT (2021) 85 ITR 500 (Mum.)(Trib.)

S. 147 : Reassessment-Income of any other person-Search-Reassessment is not valid when the assessment out have been done under section 153C of the Act as per non obstante provision-Cross examination denied-Addition as cash credit is held to be not justified. [S. 68, 132, 153C]

Shujaat Ali Khan v. ITO (2021) 85 ITR 661 / 209 TTJ 907/ 203 DTR 47 (Jaipur)(Trib.)

S. 147 : Reassessment-After the expiry of four years-Capital gains-Report from investigation wing-No tangible material-Reassessment is held to be in valid. [S. 50C, 148]