This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
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S. 254(2A): Appellate Tribunal-Stay-No coercive or precipitative steps had been taken by revenue-Stay petition cannot be dismissed as premature-Matter remanded to the Tribunal to decide on merits. [S. 92C, Art.226]
Samsung India Electronics (P.) Ltd. v. Dy. CIT (2025) 302 Taxman 537 (Delhi)(HC)
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Limitation-Appellate Tribunal has no power to condone the delay-The Appellate Tribunal being a creature of the Statute cannot extend its jurisdiction beyond what is expressly conferred on it under the Statute-Order of Tribunal is set aside. [S.254(1), 260A]
Knowell Realtors (India) (P.) Ltd. v. ACIT (2025) 302 Taxman 433 / 482 ITR 423 (Ker.)(HC)
S. 251 : Appeal-Commissioner (Appeals)-Powers-Disciplinary proceedings against Commissioner (Appeals)-Tribunal remanded the matter to the Assessing Officer-Delay in initiation of disciplinary proceedings against respondent, six months prior to retirement of respondent, was fatal-Writ petition of Revenue is dismissed. [Art. 226]
UOI v. Vinay Kumar (2025) 302 Taxman 280 (Gauhati)(HC)
S. 244A : Refund-Interest on refunds-Wrong PAN Number by the Depositor-The Revenue cannot be responsible-Not entitle to interest on refunds. [S.194C, Form No 16A, Art. 226]
Surya Construction v. UOI (2025) 302 Taxman 387 (Gauhati)(HC)
S. 234C : Interest-Deferment of advance tax-COVID-19 pandemic-Dismissal of waiver application is set aside-Matter remanded to CCIT for a denovo consideration. [S.208, 209, Art. 226]
Grasim Industries Ltd. v. Chief CIT (Central) (2025) 302 Taxman 194 (Bom.)(HC)
S. 205 : Deduction at source-Bar against direct demand-Non-deposit of tax deducted at source-Employee cannot be held to be assessee in default-Tax department had without any warrant in law, foisted liability to pay such tax on employees-Demand notices issued to employees were quashed and set aside.[Art. 226]
Neenad Ashok Kadam v. IT Assessing Officer (2025) 302 Taxman 100 (Bom.)(HC)
S. 192 : Deduction at source-Salary-Salaries in form of Grant-in-aid received by Nuns, Sisters or Missionaries working as teachers in religious institutions, from State Government, are liable to TDS-SLP of assessee is dismissed.[S. 15, Art. 136]
Institute of the Franciscan Missionaries of Mary v. UOI (2025) 302 Taxman 4 (SC) Editorial : UOI v. Society of Mary Immaculate (Tamil Nadu), Madras (2019) 262 Taxman 496/ 412 ITR 545 (Mad) (HC)
S. 153B : Assessment-Search and seizure-Time limit-Amalgamation of four companies-Books of account or documents or assets seized were handed over to Assessing Officer having jurisdiction over searched person-Notice is not barred by limitation. [S. 153C, Art. 226]
Jupally Real Estate Developers (P.) Ltd. v. Dy. CIT (2025) 302 Taxman 237 (Telangana)(HC)
S. 151 : Reassessment-Sanction for issue of notice-Pendency of proceedings till proceeding before Appellate Authority or Revisionary Authority are decided, assessment order and further proceedings are stayed.[S.151A,246A 264, Art. 226]
Mahindra and Mahindra Ltd. v. ACIT (2025) 302 Taxman 551 (Bom.)(HC)