S. 239 : Refund-Limitation-Excess advance tax deposited for the assessment year 2000-1-Refund claim was made in the year 2021-Stale claim-Rejection of claim is held to be justified. [Art. 226]
Harbux Singh Sidhu v. Dept. of Income tax (2021) 282 Taxman 118 / 204 DTR 193 / 321 CTR 709 (Delhi)(HC).Editorial : SLP of assessee dismissed , Harbux Singh Sidhu v. Dept. of Income tax ( 2022) 443 ITR 1 (St) (SC)/ ( 2022) 286 Taxman 94 (SC)
Digest of case laws
Online digest of latest case laws
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
Click here to download the pdf versions of the Digest of case laws S. 234D : Interest on excess refund-Order of Assessment on 31-3-2006-Reassessment order on 26-12-2008-Interest could not be levied. [S. 2(40), 143(3), 147, 153A]
CIT v. United India Insurance Co. Ltd. (2021) 438 ITR 301/(2022) 284 Taxman 598 (Mad.) (HC)S. 234B : Interest-Advance tax-Non-Resident-Entire tax was deductible at source-Not permissible to charge interest. [S. 9(1)(1)]
CIT(IT) v. ZTE Corporation (2021) 130 taxmann.com 128 (Delhi)(HC) Editorial : SLP of revenue dismissed, CIT (IT) v. ZTE Corporation (2021) 282 Taxman 304 (SC)/ Review petition dismissed,CIT (IT) v. ZTE Corporation (2024) 296 Taxman 571 (SC)S. 234B : Interest-Advance tax-Tax deductible at source-Amount received without deduction of tax at source-Interest on short fall not leviable for assessment prior to financial year 2012-13-Proviso introduced with effect from 1-4-2012. [S. 191, 209(1)(d)]
DIT v. Mitsubishi Corporation (2021) 438 ITR 174 / 205 DTR 465 / 322 CTR 569 / 283 Taxman 273 (SC) DIT v. Mastercard International Inc. 438 ITR 174/ 205 DTR 465/ 322 CTR 569 / 283 Taxman 273 (SC) CIT v. Western Atlas International Inc. 438 ITR 174 / 205 DTR 465 / 322 CTR 569 / 283 Taxman 273 (SC) CIT v. Mastercard International Inc. 438 ITR 174 / 205 DTR 465 / 322 CTR 569 / 283 Taxman 273 (SC) CIT v. Sahara India Mutual Benefit Co. Ltd. 438 ITR 174 / 205 DTR 465 / 322 CTR 569 / 283 Taxman 273 (SC) DIT(IT) v. Calyon Bank 438 ITR 174 / 205 DTR 465 / 322 CTR 569 / 283 Taxman 273 (SC) DIT(IT) v. De Beers UK Ltd. 438 ITR 174 / 205 DTR 465 / 322 CTR 569/ 283 Taxman 273 (SC) CIT(IT) v. National Petroleum Construction Co. 438 ITR 174 / 205 DTR 465 / 322 CTR 569 / 283 Taxman 273 (SC) CIT (IT) v. Fox Networks Group Asia Pacific Ltd 438 ITR 174 / 205 DTR 465 / 322 CTR 569 / 283 Taxman 273 (SC) CIT (IT) v. Helix Energy Solutions Group Inc 438 ITR 174 / 205 DTR 465 / 322 CTR 569 / 283 Taxman 273 (SC) Alcatel-Lucent Italia SPA v. ADIT 438 ITR 174 / 205 DTR 465 / 322 CTR 569 / 283 Taxman 273 (SC) Alcatel-Lucent France v. ADIT 438 ITR 174 / 205 DTR 465 / 322 CTR 569 / 283 Taxman 273 (SC) Alcatel-Lucent USA Inc v. ADIT 438 ITR 174 / 205 DTR 465 / 322 CTR 569 / 283 Taxman 273 (SC) Alcatel-Lucent Enterprise v. ADIT 438 ITR 174 / 205 DTR 465 / 322 CTR 569 / 283 Taxman 273 (SC) Alcatel-Lucent Deutschland AG v. ADIT 438 ITR 174 / 205 DTR 465 / 322 CTR 569 / 283 Taxman 273 (SC) Alcatel Canada Inc v. ADIT 438 ITR 174 / 205 DTR 465 / 322 CTR 569 / 283 Taxman 273 (SC) Alcatel Lucent World Services Inc v. DIT (IT) 438 ITR 174 / 205 DTR 465 / 322 CTR 569 / 283 Taxman 273 (SC)S. 226 : Collection and recovery-Modes of recovery-Garnishee notice-Aggrieved person-Tax payable by defaulter-Person who has received the garnishee notice is not aggrieved person-He cannot challenge the notice he has to comply the notice by depositing dues of defaulter to income-tax department. [Art. 226]
Kavin Kumar Kandaswamy v. CCIT (2021) 282 Taxman 163 (Mad.) (HC)S. 226 : Collection and recovery-Modes of recovery-Appeal effect to orders-direction was issued to cancel the demands and also issue refunds with interest. [S. 244A, 271(1), Art. 226]
Silicon Graphics Systems (India) Pvt. Ltd. v. PCIT (2021) 438 ITR 397 (Delhi)(HC)S. 226 : Collection and recovery-Modes of recovery-Attachment by income tax department-Priority of debts-Mortgaged property-Secured creditors-Income-Tax Department does not have priority of Income-tax dues-Secured creditors have priority over Income-Tax Department-The order of attachment was held to be not valid. [Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, S. 13(2), 13(4) Art. 226]
Edelweiss Asset Reconstruction Co. Ltd. v. Tax Recovery Officer (2021) 438 ITR 568 / 205 DTR 1 / 322 CTR 137 (Bom.) (HC)S. 226 : Collection and recovery-Modes of recovery-Appeal pending before CIT (A)-Deduction-Co-operative Society-Recovery proceeding was stayed till the outcome of pendency of appeal. [S. 80P, 246A, Art. 226]
Poothrikka Service Co-Operative Bank Ltd. v. ITO (2021) 437 ITR 273 (Ker.)(HC) Vadavucode Farmers Service Co-Operative Bank Ltd. v. ITO (2021) 437 ITR 273 (Ker.)(HC) Mamala Service Co-Operative Bank Ltd. v. ITO (2021) 437 ITR 273 (Ker.)(HC)S. 226 : Collection and recovery-Modes of recovery-Pendency of appeal-Stay was granted till disposal of appeal pendency of appeal [S. 246A, Art. 226]
Electricity Board Employees Co-Operative Society Ltd. v. ITO (2021) 437 ITR 272 (Ker.)(HC)S. 226 : Collection and recovery-Modes of recovery-Stay-Deposit of portion of demand need not be insisted. [S. 220 (6),Art. 226]
Angadippuram Service Co-Operative Bank Ltd. v. CIT(A) (2021) 437 ITR 78 / 323 CTR 231(Ker.)(HC) Editorial : Single judge order, Kodur Service Co-Operative Bank Limited, Pattikkad Service Co-Op. Bank Ltd. v. CIT(A) (2021) 437 ITR 76/ 323 CTR 233 (Ker.)(HC) Angadipuram Service Co-Operative Bank Ltd. v. CIT(A) (2021) 437 ITR 76 (Ker.)(HC) Kadannamanna Service Co-Operative Bank Ltd. v. CIT(A) (2021) 437 ITR 76 (Ker.)(HC)