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Archive for the ‘Income-Tax Act’ Category


PCIT v. Synbiotics Ltd (2019) 112 taxmann.com 399 (Guj.)(HC) Editorial: SLP of revenue is dismissed, PCIT v. Synbiotics Ltd (2020) 269 Taxman 50(SC)

S. 271(1)(c) : Penalty-Concealment-Sale of land-Levy of penalty was held to be not justified.

CIT v. Hiralal Amritlal Parekh & Co. (2020) 117 taxmann.com 125 (Guj.)(HC) Editorial : Revenue was granted two weeks time to refile SLP and, in case of revenue’s failure to do so, SLP would be treated as dismissed for non-prosecution CIT v. Hiralal Amritlal Parekh & Co. (2020) 272 Taxman 96 (SC)

S. 271(1)(c) : Penalty-Concealment-Mercantile method of accounting-Recovery of loan was doubtful-Interest has shown as income-Deletion of penalty is held to be justified. [S. 145]

PCIT v. Indian Farmers Fertilizers Cooperative Ltd. (2020) 113 taxmann.com 598 (Delhi) (HC) Editorial: SLP is granted to the revenue PCIT v. Indian Farmers Fertilizers Cooperative Ltd. (2020) 270 Taxman 187 (SC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Tax credit-High Court affirmed the order of Tribunal by following the rule of consistency-DTAA-India-Oman. [S.90(a)(ii), Art. 25 (4)]

Mani Mandir Sewa Nyas Samiti Ramghat Ayodhaya v. CIT (2020) 119 taxmann.com 382 (All.)(HC) Editorial : SLP of assessee is dismissed, Mani Mandir Sewa Nyas Samiti Ramghat Ayodhaya v. CIT (2020) 274 Taxman 277 (SC)

S. 260A : Appeal-High Court-Delay of 1744 days-Manager not keeping well-Duty of assessee to watch affairs-Delay was not condoned.

CIT v. Kapil Dev (2020) 119 taxmann.com 290 (Delhi)(HC) Editorial : SLP of revenue is dismissed, as withdrawn due to low tax effect. CIT v. Kapil Dev (2020) 274 Taxman 222(SC)

S. 260A : Appeal-High Court-Delay of 950 days-Defects not removed-Mistake of earlier standing counsel of Department-Appeal was dismissed.

CIT v. Shirin Kamaljit Singh (Smt.) (2020)115 taxmann.com 242 (Delhi) (HC) Editorial : SLP of revenue is dismissed due to low tax effect, CIT v. Shirin Kamaljit Singh (Smt.) (2020) 272 Taxman 528 (SC)

S. 260A : Appeal-High Court-Delay of 875 days-Appeal was dismissed as there was no reasonable cause.

PCIT v. Kuantum Paper Ltd. (2020) 117 taxmann.com 141 (Punj. & Har)(HC) Editorial : SLP of revenue is dismissed, PCIT v. Kuantum Paper Ltd.(2020) 272 Taxman 532 (SC) / 273 Taxman 449 (SC)

S. 260A : Appeal-High Court-Situs of the Assessing Officer has to be seen to consider which High Court exercise territorial jurisdiction of such an officer. [S. 127]

PCIT v. Jindal Steel & Power Ltd (2020) 114 taxmann.com 617 (P & H) (HC) Editorial : SLP of revenue is granted PCIT v. Jindal Steel & Power Ltd (2020) 269 Taxman 575 (SC)

S. 254(2A) : Appellate Tribunal-Stay-Stay order does not vacate after expiry of a period of 365 days if delay in disposal of appeal is not attributed to assessee-Order of Tribunal is affirmed [S.260A]

CIT v. MSD Pharmaceuticals (P.) Ltd. (2020) 113 taxmann.com 136 (Delhi) (HC) Editorial : SLP of revenue is dismissed, CIT v. MSD Pharmaceuticals (P.) Ltd (2020) 269 Taxman 48 (SC)

S. 254(2A): Appellate Tribunal-Stay-During pendency of appeal stay of recovery proceedings is held to be justified. [S. 253]

PCIT v. Bank of India [2020] 114 taxmann.com 188 (Bom.)(HC) Editorial: SLP is granted to the revenue, PCIT v. Bank of India (2020) 270 Taxman 89 (SC)

S. 244A : Refund-Interest on refunds-Self assessment tax-Entitle to interest on refund. [S. 156, 244(1)(b)]