Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Nitin Amratlal Brahmbhatt v. ACIT (2023)108 ITR 18 (SN)(Mum) (Trib)

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex-Parte order —Matter remanded to Commissioner (Appeals) with direction to assessee to remain present and make submissions. [S. 254(1)]

Basant Sekhani v. ITO (2023)108 ITR 14 (SN)(Surat) (Trib)

S. 250 : Appeal-Commissioner (Appeals)-Delay of 350 days-Delay in filing the appeal is condoned-Matter remanded to the file of the Assessing Officer to decide on merits.[S.144, 271(1)(c)]

AMI Deepak Shah v. NFAC (2023)108 ITR 42 (SN)(Mum) (Trib)

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex Parte order-Notices issued to E-Mail address mentioned in appeal memo —Dismissal is held to be not valid-Appeals restored to Commissioner (Appeals) for decision on merits.[S.80IC, 250(2)]

Nike India P. Ltd. v. Dy. CIT (2023)108 ITR 666 (Bang) (Trib)

S. 244A : Refunds-Interest on refunds-Not granting interest despite directions of Dispute Resolution Panel-Assessing Officer is directed to follow the directions of the Dispute Resolution Panel and grant interest in accordance with law.

Tata Power Delhi Distribution Ltd. v.Add. CIT (2023)108 ITR 329 (Delhi)(Trib)

S. 234B : Interest-Advance tax-applies on returned income and not on assessed income. [S. 234C]

Krones Aktiengesellschaft v. Dy. CIT (IT) (2023)108 ITR 705 (Delhi) (Trib)

S. 234B : Interest-Advance tax-Income liable to tax deduction at source-Not liable to advance tax.

Punjab IAS and PCS Officers House Building Society Ltd. v.ITO (2023)108 ITR 290 (Chd) (Trib)

S. 194C : Deduction at source-Contractors-Payment of external development charges to Greater Mohali Area Development Authority-Charges not paid out of any contractual obligations or liability-Provisions of S.194C is not attracted-Not in default.[S.201(1), 201(IA)]

Magnum Shipping Services v. ITO (IT) (2023)108 ITR 433/ 225 TTJ 200 (Rajkot) (Trib)

S. 172 : Shipping business-Non-residents-Vessel journeying between Indian ports —Journey was a part of International voyage —Not taxable in India-DTAA-India-Singapore.[S.172(4), art. 8, 24]

Satinder Paul Gupta v.Dy. CIT (2023)108 ITR 64(SN)(Delhi) (Trib)

S. 154 : Rectification of mistake-Mistake apparent from the record-Quasi-judicial power —Order cryptic and bereft of any reasoning is unsustainable-Matter remanded to Assessing Officer for consideration afresh.[S.234B, 234C]

Rajalben Hirenbhai Patel v Dy. CIT (2023)108 ITR 67 (SN)/ (2024) 204 ITD 674 (Ahd) (Trib)

S. 154 : Rectification of mistake-Mistake apparent from the record-Order passed in gross violation of principles of natural Justice is not sustainable in law-Dividend-Special rate of tax-Application filed by assessee for rectification to this effect to be allowed and adjustment taxing dividend at rate of 10 Per Cent is reversed.[S.10(35),115BBDA, 143(1)]