Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


D.S. Patil v. PCIT (2021) 89 ITR 483 (Bang.)(Trib.)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Penalty Not subjected to search-Penalty cannot be Levied-Revision of order dropping penalty proceedings was quashed. [S. 132, 153C, 271AAB]

Motia Construction Ltd. v. DCIT (2021) 212 TTJ 398 / 90 ITR 103/ 203 DTR 365 (Chd.)(Trib.)

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Order of the Tribunal, accepting the withdrawal of the appeals, passed on incorrect facts which were mistakenly represented and admitted by assessee’s counsel has resulted in an error in such Order and is liable for rectification. [S. 263]

DCIT v. Saroj Kumar Poddar (2021) 212 TTJ 250 / 90 ITR 223 / 203 DTR 81 (Kol.) (Trib.)

S. 254(1) : Appeal to Appellate Tribunal-Powers-Request for adjournments of six months on account of COVID-19 pandemic was rejected-Lat opportunity was granted.

ACIT v. SG Portfolio (P) Ltd. (2021) 211 TTJ 970 / 201 DTR 393 (Delhi)(Trib.)

S. 253 : Appellate Tribunal-Order of CIT(A) quashing the reassessment proceedings in the absence of valid sanction under section 151 not challenged before Appellate Tribunal-Appeal not maintainable on merits of the case. [S. 143(2), 147, 151, 253(2)]

DCIT v. Pipal Tree Ventures Pvt. Ltd. (2021) 210 TTJ 258 (Mum.) (Trib.)

S. 251 : Appeal-Commissioner (Appeals)-Powers-Additional evidence-Where the AO has not been provided adequate opportunity to go through the additional evidence, the admission and examination of the additional evidence by Ld. CIT(A) is completely inadequate. [S. 254(1), Rule 46A of Income-Tax Rules, 1962]

Munish Chander Khurana v. ITO (2021) 89 ITR 4 (SMC) (SN) (Delhi)(Trib.)

S. 251 : Appeal-Commissioner (Appeals)-Powers-Order of reassessment was quashed for want of valid prior sanction of PCIT-Direction to issue fresh reassessment notice was quashed and set aside. [S. 147, 151, 250]

I Brands Beverages Pvt. Ltd. v. Dy. CIT (2021) 89 ITR 49 (SN) (Bang.)(Trib.)

S. 251 : Appeal-Commissioner (Appeals)-Powers-Additional evidence-Fair market value-Directed to admit additional evidence corrigendum issued by Valuer to valuation report. [S. 56(2)(viib), 254(1)]

Monika (Smt.) v. ITO (2021) 89 ITR 54 (SN) (Chd.)(Trib.) Urmila Devi (Smt.) v. ITO (2021)89 ITR 54 (SN) (Chd.)(Trib.)

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex Parte Order-Dismissal of appeal in Limine without speaking order-Order set aside and remanded for disposal afresh. [S. 250(6)]

Metalysst Forgings Ltd v. ACIT (2021) 89 ITR 12 (SN) (Delhi)(Trib.)

S. 250 : Appeal-Commissioner (Appeals)-Procedure-E. Filing of appeal with effect from 1-3-2016-Dismissal of appeal-Matter remanded to CIT (A) for providing an opportunity to file appeal in electronic mode and decide in accordance with law-Appeal decided ex-parte was also set aside. [S. 254(1), R. 45]

ACIT v. North American Coal Corporation India Pvt. Ltd. (2021) 211 TTJ 907/ 201 DTR 241 (SMC) (Pune)(Trib.)

S. 240 : Refund-Refund due to the assessee as per the order passed by settlement commission-AO is bound to issue refund. [S. 199, 245C, 245D(4)]