Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Nasiruddin v. ITO (2022) 444 ITR 318 (Karn.)(HC) Fatima v. ITO (2022) 444 ITR 318 (Karn.)(HC) Raheesahmed v. ITO (2022) 444 ITR 318 (Karn.)(HC)

S. 276CC : Offences and prosecutions-Failure to furnish return of income-Assessee must be given opportunity to compound offence. [S. 139, 279, Art, 226]

K. E. Gnanavel Raja v. ACIT (2022) 444 ITR 562 / 287 Taxman 127 (Mad.)(HC)

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Mens rea must be proved-Penalty Levied and paid for furnishing incorrect particulars in Income-Tax Return-Prosecution was not valid. [S. 132(4)(a), 277]

Zeal Real Estate Ltd. v. UOI (2022) 444 ITR 442 (Bom.)(HC)

S. 269UD : Purchase by Central Government of immoveable properties-Notice must give details which led to inference of undervaluation-Order pf Pre-Emptive purchase not valid-Transferee has a right to challenge order of purchase. [Art, 226]

Ashwika Kapur v. UIO (2022) 444 ITR 241 (Cal.)(HC)

S. 269UD : Purchase by Central Government of immoveable properties-Valuation of property should be just and reasonable-Rent capitalisation method-Adequate opportunity to be heard not given-Order of purchase of property-Not valid. [Form No. 37I, Art, 226]

Unisource Hydro Carbon Services Pvt. Ltd. v. UOI (2022) 444 ITR 229/(2023) 334 CTR 95/ 226 DTR 164 (Cal.)(HC) Editorial : Order of single judge Unisource Hydro Carbon Services Pvt. Ltd. v. UOI(2022) 444 ITR 227 (Cal) reversed.

S. 264 : Commissioner-Revision of other orders-Order of dismissal by Single judge is held to be not proper-Order of Principal Commissioner set aside-Matter remanded to Principal Commissioner. [S. 143(3), 246A, Art, 226]

KLJ Organic Ltd. v. CIT (IT) (2022) 444 ITR 62 / 286 Taxman 282 (Delhi)(HC)

S. 264 : Commissioner-Revision of other orders-Limitation-Pursuing appeal mistakenly-Delay in filing revision petition-Period spent in prosecuting appeal excluded-Matter remanded to Commissioner. [S. 246A, 248, Limitation Act, 1963, S. 14, Art, 226]

Mallelil Industries Pvt. Ltd. v. ITO (2022) 444 ITR 80 / 288 Taxman 303 / 213 DTR 387/ 326 CTR 625(Ker.)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Penalty-Concealment-Commissioner setting aside entire Assessment-Assessing Officer acting under such order of remand can initiate penalty proceedings. [S. 143(3), 271 (1)(c), Art, 226]

PCIT v. Rashmi Metaliks Ltd. (2022) 444 ITR 75/ 215 DTR 260 / 327 CTR 328(Cal.)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Deduction could not be denied on ground companies which used Railway Sidings were group companies-Revision is not valid. [S. 80IA(4)(i)(b)]

PCIT v. Beekay Steel Industries Ltd. (2022) 444 ITR 71 (Cal.)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue Provision for excise duty liability-Input tax credit in other units effectively amounting to constructive payment in next financial year-Revision is not valid. [S. 43B, 142(1)]

PCIT v. Babubhai Ramanbhai Patel (2022) 444 ITR 165/ 288 Taxman 93/ 216 DTR 127/ 327 CTR 481 (SC)

S. 260A : Appeal-High Court-Bad debt-High Court not admitting additional question on issue-Directed the High Court to decide the issue along with other questions. [S. 36(1)(vii)]