Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Dy. CIT v.Sigma Castings Ltd. (2022) 96 ITR 318 (Luck.)(Trib.) Dy. CIT v. Kundan Castings (P) Ltd. (2022) 96 ITR 318 (Luck.) (Trib.) Dy. CIT v. Paras Castings and Alloys (P) Ltd 2022) 96 ITR 318 (Luck) (Trib)

S. 253 : Appellate Tribunal-Delay in filing Appeal-Due to Pandemic situation Supreme Court excluding period from 15-3-2020 till 28-2-2022 for the purpose of counting limitation-Delay was condoned.

ITO v. Mohinder Pal Singla (2022)97 ITR 587 (Chand) (Trib) ACIT v. Manaksia Ltd. (2022)97 ITR 433 (Kol) (Trib)

S. 253 : Appellate Tribunal-Delay in filing appeal is due to non service of assessment order-Delay was condoned.[S.41(1)]

Dy. CIT v. Global Softech Ltd. (2022) 212 DTR 133 / 217 TTJ 1 / 140 taxmann.com 103 (Mum)(Trib)

S. 253 : Appellate Tribunal-Corporate debtor-Moratorium period-Appeal of the Revenue-Cross appeals-Institution of suit against corporate debtor-Permission obtained from National Company Law Tribunal was furnished-Appeal of Revenue was dismissed-which was prohibited under Section 14 of Insolvency and Bankruptcy Code, 2016, it deserved to be dismissed and appeal filed by assessee also deserved to be dismissed, as it did not furnish any permission obtained from National Company Law Tribunal. [Insolvency and Bankruptcy Code, 2016, S, 14, 238]

Sandhya Mallick v. ITO (2022) 220 TTJ 403 / 218 DTR 195 (Cuttack)(Trib)

S. 253 : Appellate Tribunal-Ex-parte order-Condonation of delay-In action on the part of the Authorised Representative-Delay of 627 days was condoned. [S. 253(5)]

Rangnathappa Govindappa Zharkhande v. ITO (2022) 144 taxmann.com 152 / (2023) 198 ITD 290 (Pune)(Trib.)

S. 251 : Appeal-Commissioner (Appeals)-Powers-Capital gains-Cannot be assessed as sale consideration-New source of income-Jurisdiction of CIT(A) does not extend to introducing altogether new source of income. [S. 250]

Rakesh Metal & Tubes v. ITO (2022) 144 taxmann.com 68 / (2023) 198 ITD 1 (Mum)(Trib.)

S. 251 : Appeal-Commissioner (Appeals)-Powers-Delay-Neither intentional nor deliberate-Delay was condoned-Directed the CIT(A) to decide the appeal on merits. [S. 250, 254(1)]

Sanjay Gopal Pandit v. NFAC (2022)95 ITR 81 (SN)(Mum) (Trib)

S. 251 : Appeal-Commissioner (Appeals)-Powers Delay in filing-Dismissal of appeal-Delay condoned-Directed to adjudicate on merits. [S.200A(1), 234E, 250]

Kolkata West International City Pvt. Ltd. v. Dy. CIT (2022) 96 ITR 48 (SN) (Kol) (Trib)

S. 250: Appeal-Commissioner (Appeals)-Ad-Hoc disallowance-Security expenses-Addition was deleted.

Dy. CIT v. Converteam Group (2022) 99 ITR 34 (SN)(Delhi) (Trib)

S. 250 : Appeal-Commissioner (Appeals)-Powers-Conduct the enquiry to dispose of the appeal as he deemed fit [S. 250(4)]

ACIT v. Fiat India Pvt Ltd (Now known as New Holland Fiat India Pvt Ltd)(2022) 217 TTJ 74 (Mum)(Trib)

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Additional grounds admitted violation of Rule 46A(3)-Without providing an opportunity to the Assessing Officer-Matter remanded. [R. 46A(3)]