Constitution of India
Art. 224A: Appointment of retired judges at sittings of High Courts – Appointment of Ad hoc Judges – To clear backlog of cases pending in High Courts crossed 57 lakhs with ratio of vacancies of 40% – General guidelines to excise power in transparent manner .
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 Consumer Protection Act , 2019
S. 101 :Power of Central Government to make rules -Appointment of Judicial Members -Adjudicating Members – State Consumer Commission-District Consumer Forums- Tribunals-Appointment Process, Minimum experience- 20 years for appointment of President and 15 years for members of state Commission- Unconstitutional and violative of Article 14 of the Constitution of India- Advocate with 10 years of experience at the Bar eligible for appointment as Members in Tribunals- Rules-Struck down -[ Consumer Protection Rules, 2020, Rule 6 3(2)(b), 4(2)(c), 6(9), Art , 14 ]
Vijaykumar Bhima Dighe v. UOI (2022) 3 Bom CR 110/(2022) 3 MhLJ 302 ( Bom ) (HC) www.itatonline .orgS. 132 : Search and seizure – Seizure of stock in trade – Seizure was held to be illegal – Directed to release the stock in trade and also directed to pay interest of Rs 1 lakh to the petitioner [ S. 132 (4), 132B, Art , 226 ]
Harshhvardhan Chhajed v. DGIT ( Raj )( HC ) www.itatonline .orgS. 276D : Offences and prosecutions-Failure to produce books of accounts-Documents-Three separate complaint were part of same transaction-Clubbing of complaints and joint trail was allowed. [S. 276C(1), 277, Code of Criminal Procedure, 1973, S.200]
Paraminder Singh Kalra v. CIT (2020) 429 ITR 577 / 196 DTR 433 / 318 CTR 211 / (2021) 279 Taxman 316 (Delhi)(HC)S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Mere failure to pay income tax based on self assessment would not constitute offence-Proceedings was quashed. [S. 27C(2), 276CC, 278E]
Forzza Projects (P.) Ltd. v. PCIT (2021) 279 Taxman 459 (Ker.)(HC)S. 263 : Commissioner-Revision of orders prejudicial to revenue-Under-invoicing-Justice Shah Commission report-Notice based on reports of Serious Fraud Investigation Office (SFIO)-Assessment was completed without proper inquiries-Revision is held to be justified, it was competent for Commissioner to invoke revisional jurisdiction and direct fresh assessment.
Vedanta Ltd. v. CIT (2021) 279 Taxman 358 (Bom.)(HC)S. 263 : Commissioner-Revision of orders prejudicial to revenue-Scientific research-100 per cent EOUs-Expenditure on R&D claimed under section 35(2AB) had no connection whatsoever with 100 per cent EOUs-Revision is held to be not valid. [S. 10B, 35(2AB)]
CIT v. Bosch Ltd. (2021) 279 Taxman 422 (Karn.)(HC)S. 263 : Commissioner-Revision of orders prejudicial to revenue-Business income or capital gains-Revision is held to be not justified. [S. 28(i), 45]
K. R. Satyanarayana v. CIT (2021) 279 Taxman 175 (Karn.)(HC)S. 254(1) : Appellate Tribunal-Duties-Transfer pricing-Arm’s length price-Method for determination of Berry ratio-Tribunal had not given its own reasons for upholding said order of TPO, its order was to be set aside and matter was to be remanded. [S. 92C]
Socomec Innovative Power Solutions (P) Ltd. v. Dy. CIT (2021) 279 Taxman 351 (Mad.)(HC)S. 254(1) : Appellate Tribunal-Powers-Reassessment order was quashed on grounds being without jurisdiction-Tribunal has no jurisdiction to adjudicate on merits and remanding the same to the Assessing Officer. [S. 35, 148, 260A]
Hindustan Aeronautics Ltd. v. ACIT (2021) 279 Taxman 217 (Karn.)(HC)