Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Kishoresinh Hemantsinh Chudasama v. Dy. CIT (2023)103 ITR 391 (Ahd) (Trib)

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex parte order passed before commissioner (Appeals) due to miscommunication-bona fide reason of assessee for miscommunication-matter restored to AO and providing opportunity for hearing. [S. 250(6)] b

Dura Line India Private Ltd. v. ACIT (Delhi)(Trib)

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Exparte order-In case of failure of assessee to reply to any notices, the CIT(A) is dutybound to adjudicate on available data instead of dismissal of appeal.[S. 250(6)]

Wieden+Kennedy India Pvt. Ltd. v. Dy. CIT (2023)101 ITR 63 (SN) (Delhi) (Trib)

S. 250 : Appeal-Commissioner (Appeals)-Procedure-CIT(A) cannot go beyond the assessment year other than the one under consideration-Direction to A.O. to take remedial action for other Assessment year not sustainable.[S. 246A, 251]

Babita Devi Kajoria v ITO (2023)101 ITR 17 (SN)(Kol) (Trib)

S. 250: Appeal-Commissioner (Appeals)-Procedure-Appeal arising from penalty order-Appeal to Appellate Tribunal-To be decided after finalization of Quantum Proceeding.[S. 253,254]

M.K. Hotels & Resorts Ltd. v. ACIT (2023)104 ITR 204 (Amritsar) (Trib)

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Delay of 9 years in filing appeal-Order sent to E-mail ID of accountant who had left job-Assessee came to know when refund of AY 2019-20 was proposed to be adjusted against demand of AY 2010-11-Assessee filed affidavit. Sufficient cause for not filing appeal within time. Matter remanded back to CIT(A) to pass order on merits, denovo. [S.80IB ,245, 251, Limitation Act ,1963 S.5]

Reliance Commercial Dealers Ltd. v. CIT (2023) 202 ITD 490/ 105 ITR 57 (SN) (Mum)(Trib)

S. 248: Appeal-Commissioner (Appeals)-Denying liability to deduct tax-Appeal is maintainable .[S. 90, 115A, 195, 206AA)

D and C Phoenix v .Asst. DIT (2023)104 ITR 55 (SN)(Ahd) (Trib)

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Deduction of tax at source-Credit-Intimation denying credit for tax at source-Appealable .[S. 143(1)]

Girnar Software Pvt. Ltd. v. ACIT (Jaipur)(Trib)

S. 244A : Refunds-Interest on refunds-Interest on Income Tax Refund to be calculated till the Grant of Refund and not till the date of order .[S. 143(3), 243]

Minor Baku Dineshbhai Amin Oral Specific Deferred Family Trust v. ITO (2023)105 ITR 55 (SN)(Ahd)(Trib)

S. 244A: Refunds-Interest on refunds-Directed the Assessing Officer to recalculate refund.

Nagesh Consultants v. Dy.CIT(2023) 103 ITR 24 (SN) (Bang) (Trib)

S.234E: Fee-Default in furnishing the statements-Not leviable for TDS deducted prior to 1 June 2015-NFAC is bound by the binding decision of the jurisdictional High Court .[S. 200A]