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. 271AAB : Penalty-Search initiated on or after 1st day of July 2012-Undisclosed income-Surrendering additional business income-Levy of penalty at 10 Per Cent. on undisclosed income-No further appeal filed against order-Penalty justified-Difference in valuation-Not undisclosed income-Levy of penalty is not justified. [S. 132(4), 153B(1)(b)]

Sumati Gems v. Dy. CIT (2021) 85 ITR 579 (Jaipur)(Trib.)

S. 271(1)(c) : Penalty-Concealment-Notice not specifying contravention for which issued-Notice defective-Penalty not sustainable.

Texmaco Rail and Engineering Ltd. v. Dy.CIT (2021) 85 ITR 267 (Kol.) (Trib.)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Gift deed not registered-Gift of immoveable property from daughter-Revision is held to be without jurisdiction.

Krishna Murari Poddar v. PCIT (2021) 85 ITR 101 (Kol.)(Trib.)

S. 234B : Interest-Advance tax-Non-Resident-No advance tax payable-Interest not leviable up to assessment year 2012-13-Interest could be levied from assessment year 2013-14 onwards. [S. 209(1)(d)]

Huawei Technologies Co. Ltd. v. Add. DIT(IT) (2021) 85 ITR 170 / 187 ITD 782(Delhi)(Trib.)

S. 201 : Deduction at source-Failure to deduct or pay-Short Deduction-Order passed beyond two years from end of financial year in which statements of tax deducted at source filed-Order Barred by imitation-Payment to contractor-Matter remanded. [S. 194C, 194J, 201(1), 201(IA)]

Dish Tv India Ltd. v. Dy.CIT (TDS) (2021) 85 ITR 648 / 199 DTR 97 / 209 TTJ 817 (Delhi)(Trib.)

S. 194H : Deduction at source-Commission or brokerage-Payment received by agent-Principal to principal-Expenses on doctors and stockists, dealers and field staff-Not liable to deduct tax at source.

Intas Pharmaceuticals Ltd. v. ACIT (TDS) (2021) 186 ITD 642 / 85 ITR 60 / 211 TTJ 64 (Ahd.)(Trib.)

S. 154 : Rectification of mistake-Limitation-Doctrine of merger Notice proposing to rectify Assessing Officer’s order giving effect to order of Tribunal on appeal from order of revision by Commissioner-Limitation to be reckoned from date of original assessment order and not of order giving effect to Tribunal’s order. [S. 80IA, 154(7), 254(1), 263]

Karnataka Power Corporation Ltd. v. ACIT (2021) 85 ITR 518 (Bang.) (Trib.)

S. 153C : Assessment-Income of any other person-Search-Deposit made by members-No incriminating material was found-Addition is held to be not sustainable. [S. 132]

Taj Grih Nirman Society v. ACIT (2021) 85 ITR 699 (Indore)(Trib.)

S. 153C : Assessment-Income of any other person-Search Presumption operates only against person from whose possession document found-Loose paper-Statement of person against whom search conducted-Cross examination not allowed-Addition is held to be not justified. [S. 132(4A), 292C]

Kantibhai P. Patel v. Dy.CIT (2021) 85 ITR 317 (Ahd.)(Trib.) Chhotalal P. Patel v. Dy.CIT (2021) 85 ITR 317 (Ahd.)(Trib.)

S. 153A : Assessment-Search-Dumb documents-Addition is held to be bad in law.

Dy. CIT v. Sonal Uday Vora (Smt.) (2021) 85 ITR 276 (Ahd.)(Trib.)