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(1) : Appellate Tribunal-Powers-Delay in filing an appeal before CIT (A)-Wrong advice-Delay of more than 1213 days was condoned-Remanded to the office of CIT (A) to decide on merit. [S. 234E, 250]
Solaron Sustainability Services Pvt. Ltd. v. ACIT (CPC) TDS (2021) 87 ITR 28 (SN) (Bang.)(Trib.)
S. 251 : Powers of Commissioner (Appeals)-Powers of enhancement-Commissioner has no power of enhancement, in respect of Matter which do not arise from the order of assessment, or are out of the proceedings before the AO. [S. 36(1)(iii)]
Trimurti Buildcon Pvt. Ltd. v. ITO (2021) 87 ITR 505 / 211 TTJ 249/(2022) 209 DTR 322 (Jaipur)(Trib.)
S. 194C : Deduction at source-Contractors-Person responsible for paying-It’s the user who is person responsible for paying, and not the intermediary-Intermediary in the instant case is an ‘aggregator’ and not a service provider and hence cannot be treated as assessee in default. [S. 201(1), 201(IA), 204]
Uber India Systems (P) Ltd. v. JCIT (2021) 188 ITD 362 / 211 TTJ 1 / 202 DTR 129 (Mum.)(Trib.)
S. 184 : Firm-Registration-Partnership deed on lesser value stamp paper-Remuneration paid to partners cannot be disallowed and firm cannot be assessed as an AOP.
Kachhi Heritage v. ACIT (2021) 187 ITD 335 (Pune)(Trib.)
S. 158BC : Block assessment-Agricultural income disclosed prior to search-Addition cannot be made. [S. 158BB]
Aerens Infrastructure & Technology (P.) Ltd. v. ACIT (2021) 187 ITD 699 (Delhi)(Trib.)
S. 153C : Search and seizure-assessment of third person-setting aside assessment order on ground of lack of jurisdiction for failure by assessing officer of person in respect of who search conducted to record satisfaction note. Department challenged on merits of assessment without challenging jurisdiction. Appeal not maintainable. [S. 153A]
Dy. CIT v. Aadyant Education Pvt. Ltd. (2021) 87 ITR 18 (SN) (Delhi)(Trib.)
S. 153C : Assessment-Income of any other person-Search-Addition in the hands of third person based on information obtained during search and seizure proceedings-Primary onus on revenue to prove falsehood of the assessees submissions-No addition can be made merely on basis of suspicion-cogent material required to make addition. [S. 132(4)]
Kantibhai P. Patel v. DCIT (2021) 211 TTJ 187 // 208 DTR 54 (Ahd.)(Trib.)/Chhotalal P.Patel v. Dy .CIT (2021) 211 TTJ 187/ 208 DTR 54 (Ahd) ( Trib)Chhotalal P.Patel v. Dy .CIT (2021) 211 TTJ 187/ 208 DTR 54 (Ahd) ( Trib)
S. 147 : Reassessment-Specific Information-Reassessment was held to be valid-Addition of salary is held to be not justified. [S. 69A, 148]
Arpit Goel v. ITO (2021) 87 ITR 76 (SN) (Delhi)(Trib.)
S. 147 : Reassessment-Deemed dividend-Without bringing any fresh material on record, on fresh application of mind-Reassessment is bad in law-On merit also addition as deemed dividend was deleted. [S. 2 (22)(e)]
DCIT v. Jateen Madanlal Gupta. (2021) 187 ITD 832 (Ahd.) (Trib.)