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Dev Multicom Pvt. Ltd. v. State Of Jharkhand (2023)454 ITR 48 /333 CTR 516 (Jharkhand )(HC Jaya Devi v. State Of Jharkhand (2023)454 ITR 48 /333 CTR 516 (Jharkhand )(HC AT-Dev Prabha (JV) v. State Of Jharkhand (2023)454 ITR 48 /333 CTR 516 (Jharkhand )(HC Dev Prabha Construction Pvt Ltd v. State Of Jharkhand (2023)454 ITR 48 /333 CTR 516 (Jharkhand )(HC AT-Dev PL (JV) and Another v. State Of Jharkhand (2023)454 ITR 48 (Jharkhand )(HC Aarti Devi @ Arti Devi v. State Of Jharkhand (2023)454 ITR 48 (Jharkhand )(HC Vishwa Vijay Singh v. State Of Jharkhand (2023)454 ITR 48 (Jharkhand )(HC Editorial : SLP of Revenue is dismissed, ACIT v. At-Devi Prabha (JV) and others (2023) 454 ITR 59 (SC)

S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Failure due to inadvertence-Deposited tax deducted at source with interest Though After Delay-Instruction F. No. 255/339/79-IT(Inv.) dated May 28, 1980-Prosecution orders were quashed. [S. 201(1), 201(IA), 278AA, 278B, 279(1), Rules 30(2), Criminal Procedure Code, S.482]

ACIT v. At-Dev Prabha (JV) and Ors (2023)454 ITR 59/ 293 Taxman 172 (SC) Editorial : AT-Dev Prabha (JV) v. State Of Jharkhand (2023)454 ITR 48 (Jharkhand )(HC), affirmed

S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Failure due to inadvertence-Deposited tax deducted at source with interest Though After Delay-Instruction F. No. 255/339/79-IT(Inv.) dated May 28, 1980-Prosecution orders were quashed-SLP of revenue dismissed. [S. 201(1), 201(IA), 278AA, 278B, 279(1), Rules 30(2), Criminal Procedure Code, S.482]

Rohit Kapur v. PCIT (2023)454 ITR 198/ 292 Taxman 135 (Delhi)(HC)

S. 270AA : Immunity from imposition of penalty, etc-Opportunity of hearing must be given before rejecting application. [270AA(2), 270AA(4),Art.226].

CIT v. N. Sasikala (2023)454 ITR 387 (Mad)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue Revision-Failure to consider report of Directorate of Vigilance and Anti-Corruption-Order is erroneous-Order of the Tribunal is set aside-Interlocutory order passed by Commissioner (Appeals) is not binding on Tribunal. [S. 254(1) 260A]

CIT (E) v. Sarlaben Bhansali Charities Trust (2023)454 ITR 44 (Cal)(HC) Editorial : SLP of Revenue is dismissed, CIT (E) v. Sarlaben Bhansali Charities Trust (2023)454 ITR 46 / 293 Taxman 599 (SC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Charitable purpose-Cancellation of registration-Section 12AA(3) is applicable only from the AY. 2011-12-Tribunal following its own decision against which appeal of the Revenue was dismissed. [S. 12A, 12AA, 143(3) 147, 260A]

PCIT v. Narayan Kumar Khaitan (2023)454 ITR 766 (Orissa)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Judicial custody-Service of notice-Notice not served through Superintendent of Jail-Notice sent by speed post to last known address-Not valid service of notice-Revision order set aside-Appeal of Revenue is dismissed. [S. 132,143(3), 153C, 292BB]

Maharishi Institute of Creative Intelligence v. CIT (E) (2023)454 ITR 533 / 293 Taxman 445/ 332 CTR 380 (SC) Editorial : Decision in CIT v. Maharishi Institute Of Creative Intelligence (All )(HC) (ITA No. 55 of 2016 dt. 12-1-2017 and Revie Application No 17685 of 2017 in ITA No. 55 of 2016 dt 7-3-2017)reversed.

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Registration-Trust or institution-Revision denying benefit for AY. 2010-11 on basis of provision as amended in 1997 requiring to produce certificate of registration-Not valid-Provision prevailing in year when applied for registration is applicable. [S. 12A]

BSES Rajdhani Power Ltd. v. PCIT (2023)454 ITR 436/ 293 Taxman 605 (SC) Editorial: Decision of Delhi High Court in BSES Rajdhani Power Ltd. v. PCIT(2017) 399 ITR 228 (Delhi)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Failure to claim larger claim of depreciation-SLP of the assessee is dismissed-Matter remanded to the Assessing Officer. [S. 32, 40A(2), 142(2A) Art. 136]

CIT v. Industrial Development Bank of India Ltd. (2023)454 ITR 811/333 CTR 570 (SC) Editorial: CIT v. Industrial Development Bank of India Ltd(Bom)(HC) (ITA (L) No. 2115 of 2007 dt. 7-5 2009 ), affirmed.

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limitation-Issues not covered in reassessment proceedings-Limitation to be reckoned from date of original assessment and not of reassessment. [S. 147, 148]

CIT (IT) v. Posco Engineering and Construction Co. (2023)454 ITR 201 (Delhi)(HC)

S. 260A : Appeal-High Court-Territorial Jurisdiction-Delay of 130 days was condoned with liberty given to withdraw appeals-Leave granted to file appeals before High Court with jurisdiction. [S. 254(1)]