Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Indus Towers Ltd. v. ACIT. (2022) 443 ITR 38 / 213 DTR 409 / 326 CTR 574 / 286 Taxman 226 (SC)

S. 251 : Appeal-Commissioner (Appeals)-Stay of demand-Writ petition dismissed by High Court-Parties agreeing to allow matters before Commissioner (Appeals)-Matter disposed with direction for maintenance of Status Quo. [Art. 226]

Palak Agarwal v. CBDT (2022) 443 ITR 189 (MP)(HC)

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Supreme Court extending period prescribed under any general or special Law in respect of all judicial or quasi-judicial proceedings due to pandemic-Subsequent Circular Dated 25-5-2021 issued by Board extending limitation for filing appeal before Commissioner (Appeals) until further order. [S. 119, Art. 226]

Madhu Korah (2022) 443 ITR 345 (Jharkhand)(HC)

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Apprehension of proper opportunity of hearing-Directions to expedite the disposal of appeal-Directed to appear before Commissioner (Appeals) on date fixed and request for time if required. [S. 250, 251, Art. 226]

Ayurvedic Beach Resort Pvt. Ltd. v. CIT (2022) 443 ITR 321 (Ker.) (HC) Editorial : Decision of single Judge in CIT v. Settlement Commission (2017) 391 ITR 374 (Ker)(HC) affirmed.

S. 245D : Settlement Commission-Settlement Commission Accepting declaration without examining material on record-High Court justified in setting aside order of Settlement Commission-Order of single judge affirmed. [S. 245C, 245D(6), Art. 226]

JIJI Varghese v. ITO (TDS) (2022) 443 ITR 267 / 213 DTR 22/ 327 CTR 610 (Ker.)(HC)

S. 234E : Fee-Default in furnishing the statements-Tax deducted at source-Provision applicable from June 1, 2015-Orders levying late fee for prior periods not sustainable-Alternative remedy-Lack of jurisdiction-Writ is maintainable. [S. 200A, Art. 226]

T. R. Bhuvaneswari (Mrs.) v. Official Assignee High Court, Madras (2022) 443 ITR 335 (Mad.)(HC)

S. 234A : Interest-Default in furnishing return of income-Waiver of interest-Properties vesting in Official Assignee-Interest waived on the facts of the case. [S. 234B 234C, Presidency Towns Insolvency Act, 1909, S. 7]

Celestial Aviation Trading 64 Ltd. v. ITO(IT) (2022) 443 ITR 441 (Delhi)(HC)

S. 197 : Deduction at source-Certificate for lower rate-Deduction of tax at source-Lease of Aircraft-Survey-Direction to withhold tax at 10 Per Cent-Matter remanded-DTAA-India-Ireland. [S. 133A, R. 28AA, Art. 8, 12].

PTL Enterprises Ltd. v Dy. CIT (2022) 443 ITR 260 / 326 CTR 858 / 286 Taxman 564 / 214 DTR 233(SC) Editorial : Decision in PTL Enterprises Ltd. v. Dy.CIT (2021) 439 ITR 365 / (2022) 212 DTR 404 / 326 CTR 282 / 286 Taxman 169 (Ker.)(HC) affirmed.

S. 154 : Rectification of mistake-Expenditure on account of stores and spares-Omission to make addition in the assessment order-Income assessed as income from other sources and not as business income-Rectification is held to be valid. [S. 28(1), 37(1), 56]

PCIT v. Delhi International Airport Pvt. Ltd. (2022) 443 ITR 382 /332 CTR 460/ 225 DTR 180 (Karn.)(HC) PCIT v. GMR Hyderabad International Airport Pvt. Ltd. (2022)443 ITR 382/332 CTR 460/ 225 DTR 180 (Karn.)(HC) PCIT v. GMR Infrastructure Ltd. (2022) 443 ITR 382/332 CTR 460/ 225 DTR 180 (Karn.)(HC). Editorial ,notice issued in SLP filed by the Revenue , PCIT (Central) v. Delhi International Airport (P.) Ltd. (2023) 292 Taxman 4 (SC )

S. 153A : Assessment-Search or requisition-Recording of satisfaction is not mandatory under section 153A-No abatement of concluded proceedings. [S. 132A, 153C]

Vishal Ashwin Patel v. ACIT (2022) 443 ITR 1 / 212 DTR 123 / 325 CTR 699 / 287 Taxman 167/136 taxmann.com 372 (SC)/H.P. Diamond India (P) Ltd v. Dy .CIT ( 2022) 449 ITR 163 / 287 Taxman 559 / 218 DTR 215/ 328 CTR 871/114 CCH 196 (SC.).Editorial: Reversed Vishal Ashwin Patel v. ACIT (WP Nos. 3209/2019, 3150/2019, 3208/2019 and 3137/2019 (Bom)(HC) dated January 11, 2022. H.P. Diamond India (P) Ltd v. Dy .CIT ( 2022) 139 taxmann.com 515 ( Bom)(HC)

S. 148 : Reassessment-Notice-Challenged on several grounds-Dismissing the writ petition without discussing on any ground without stating the reasons for refusal to entertain writ petitions-Matter remanded to High Court for decision of Writ petitions afresh on merits. [S. 147, Art. 226]