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S. 12 : Specific performance of part of contract – Suit for specific performance – Cross objection – . If cross -objection is not filled the respondent losses that benefit when appellant withdraws appeal .[S. 20, Civil Procedure Code , 1908, O. 41 , R. 22.]
Hyderabad Potteries Pvt Ltd v. Debbad Visweswara Rao AIR 2021 Telengana 161 ( HC)S. 281 : Certain transfers to be void-Recovery of tax-Attachment of property-Death of seller before executing sale of house property-Attachment of property for recovery of due from firms in which legal heirs were partners for periods subsequent to sale agreement-Tax recovery officer cannot declare transfer void-Non-release of registered sale deed by sub-registrar is not valid. [S. 226, Art. 226]
J. Manoharakumari v. TRO (2021) 436 ITR 42 (Mad.)(HC)S. 281 : Certain transfers to be void-Recovery of tax-Family settlement-Pendency of proceedings-Transfer of property is void-Order of attachment is held to be valid. [S. 158BD, 226(3), Art. 226]
Apoorva Dadha v. TRO (2021) 436 ITR 225 (Mad.)(HC)S. 271(1)(c) : Penalty-Concealment-Furnishing inaccurate particulars of income-Deletion of penalty is held to be justified.
CIT v. T. Jayachandran (2021) 436 ITR 269/ 283 Taxman 435 (Mad.)(HC)S. 255 : Appellate Tribunal-Powers of Tribunal-Tribunal cannot transfer case from Bench falling within jurisdiction of a particular High Court to Bench under jurisdiction of different High Court. [S. 254(1), ITATR, 1963, R. 4., Art. 226]
MSPL Limited v. PCIT (2021) 436 ITR 199 / 202 DTR 117 / 321 CTR 1 (Bom.)(HC)/Editorial : SLP of Revenue is dismissed , PCIT v. MSPL Ltd. (2023) 454 ITR 280 /294 Taxman 74 /332 CTR 606 (SC)S. 254(1) : Appellate Tribunal-Duties-Provisions for transitional liability on leave fare concession/Home travel concession, silver jubilee awards to employees and on resettlement Expenses-Submissions not considered-Matter remanded to Tribunal. [S. 36, 37(1), 253]
State Bank of India v. JCIT (2021) 436 ITR 653 (Karn.)(HC)S. 246A : Appeal-Commissioner (Appeals)-Stay of demand-20 % of demand was not paid-Court directed to defer the recovery of demand till disposal of the appeal. [S.80P, 226]
Thaniyam Panchayath Service Co-Operative Bank Ltd. v. ITO (2021) 436 ITR 266 (Ker.)(HC)S. 246A : Appeal-Commissioner (Appeals)-Pendency of appeal-Recovery of tax-Direction was issued to expedite the disposal of appeal and restraint against recovery of demand until disposal of appeal. [S. 143(3), 144B, 156, 226, Art. 226]
Omkara Assets Reconstruction Pvt. Ltd. v. ACIT (2021) 436 ITR 40 (Mad.)(HC)S. 245R : Advance rulings-Procedure-Application-Notice-Questions raised in application are not pending before Income-Tax Authority-Issue of notice is not bar to application for this year-Application was admitted. [S. 142 (1) 143 (2)
Centrient Pharmaceuticals Netherlands, B. V., IN RE (2021) 436 ITR 54 / 319 CTR 672 (AAR)S. 153C : Assessment-Income of any other person-Search- Satisfaction note issued by the Assessing Officer-Notice under section 153C is held to be valid. [S. 132, 147, 148, 153A, Art. 226]
Karti P. Chidambaram v. PDIT (Inv.) (2021) 436 ITR 340 / 204 DTR 18 / 321 CTR 273 (Mad.)(HC)