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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Constitution of India .

Art . 141 :Law declared by Supreme Court to be binding on all courts – Interpretation – Two conflicting judgements of Supreme Court – The High Courts must follow the judgement which appears it to lay down the law more elaborately. [ Land Acquisition Act , 1894 , S 53 ]

Swiss Time Ltd v. Umrao AIR 1981 Punjab and Haryana 213 ( FB).

S. 263 : Commissioner – Revision of orders prejudicial to revenue -capital or revenue receipt – Subsidy – Order of the Assessing Officer accepting the receipt as capital receipt was ex facie erroneous and potentially prejudice to revenue – Order of the High Court remanding the matter to the Assessing Officer was affirmed [ S. 4 ]

L.G.Electronics India ( P) Ltd v .PCIT ( 2022 ) 134 taxmann.com 330 ( SC) Editorial : Oder of Tribunal in L.G. Electronics India ( P) Ltd v. ACIT ( 2017) 83 taxmann.com 179/ 187 TTJ 470 ( Delhi ) ( Trib) , set aside .

S. 148 : Reassessment –Notice – No valid service – Reassessment was bad in law – Service of notice on Advocate , Chartered Accountant or an employee not authorised is not an valid service . [ S. 292BB , CPC 1908 Order ,5 ]

PCIT v. Mahila Real Estate (P) Ltd ( Raj) (HC) . www.itatonline .org

S. 147: Reassessment – Revenue directed to guidelines for reassessment – CBDT to issue guidelines to its officers based on the Order with clear instructions which are to be strictly followed. [S. 148 , 149, 150, 151, Art , 226 ]

Tata Capital Financial Services Limited v. ACIT (2022) 443 ITR 127 /212 DTR 55/ 325 CTR 57/ 287 Taxman 1(Bom)(HC) www.itatonline .org

S. 10A : Free trade zone – Export turnover – Communication expenses is to be deducted from both export turnover and total turnover.

Infosys Bpm Ltd. v. Dy. CIT (2021) 87 ITR 193 ( Bang) (Trib)

S. 279 : Offences and prosecutions-Sanction-Chief Commissioner-Failure to file return within stipulated time-Issue of summons was only for one year-Reasons Remanded to the Commissioner for fresh consideration. [S. 139(1), 279(2), Art. 226]

Mahalingam Chandrasekar v. CCIT (2021) 439 ITR 698 (Mad.)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Amortisation of preliminary expenses-Granted in initial year of expenditure-Deduction cannot be withdrawn in subsequent year. [S. 35D]

Subex Ltd. v. CIT (2021) 439 ITR 495 / 2022) 285 Taxman 350 (Karn.)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Violation of principles of Natural justice-Matter remanded to PCIT [S. 143(3), Art. 226]

Narayanachetty Roja v. PCIT (2021) 439 ITR 104 / 323 CTR 861 (AP)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Order passed without providing adequate opportunity to the assessee was held to be not valid-Revision order which was affirmed by the Tribunal was set aside-directed the Commissioner to pass the order in conformity with the provisions of the Act. [S. 254(1)]

Ashoka Ispat Udyog v. PCIT (2021) 439 ITR 391 (Orissa)(HC)

S. 260A : Appeal-High Court-Central Board of Direct Taxes Circulars-Question was not argued before Tribunal-Appeal is not maintainable. [S. 80IC, 268A]

PCIT v. Surya Textech (2021) 439 ITR 215 / ( 2022) 211 DTR 153/ 325 CTR 350/ 285 Taxman 309 (HP)(HC)