Click here to download the pdf versions of the Digest of case laws Service Tax , Finance Act , 1994 .( 1994) 207 ITR 53 (St) (91 )
S . 74: Rectification of mistake –Precedent – Decision rendered by the Tribunal for assessee’s own case is binding on the Commissioner ( Appeals ) – Failure to consider the decision is mistake apparent on record .[ Art , 226 ]
Koluthra Exports Ltd v. UOI 2022 (57) G.S. T.L 112 ( Ker ) (HC)Central Goods and Service tax Act , 2017 .
S. 83 : Provisional attachment to protect revenue in certain cases – Provisional attachment of bank account under sections, 62, 63 , 64 , 67 ,73 or 74 are not maintainable in absence of any proceedings . [S. 62, 63, 64, 67 , 73, 74 , Art , 226 ]
Real Trade v .UOI 2022 (56) G.S.T.L 161 ( Bom)( HC) Real Trade v .UOI 2022 (56) G.S.T.L 161 ( Bom)( HC)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 .orgS. 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 .orgS. 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)