S. 143 (3)): Assessment – Faceless assessment – Natural Justice – Order passed during lockdown – Non compliance of notice – High Court by passing interim order stayed the assessment order. [ S. 144 , Art . 226 ]
Ketan Ribbons Pvt Ltd v. Faceless Assessment Centre (Delhi) (HC) www.itatonline .org
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 Goods and Service Tax Act, 2017 (IGST).
S. 13 (8) (b) : Constitutional validity – Service provider – Deeming fiction – Export of service – The export of service by the petitioner as intermediary would be treated as intra-state supply of services under section 13(8)(b) read with section 8(2) of the IGST Act rendering such transaction liable to payment of central goods and services tax (CGST) and state goods and services tax- Split judgements while deciding upon the Constitutional validity of section 13(8)(b) and section 8(2) of the Integrated Goods and Service Tax Act, 2017 (IGST).- Matter referred to Chief Justice . [ S.8(2 ) ]
Dharmendra M. Jani v. UOI & Ors (2021) (5) BomCR 279 / (2021) 87 GST 117 / MANU/MH/1438/20212021 (Bom) (HC ) www.itatonline.orgS. 271D : Penalty-Takes or accepts any loan or deposit-Ignorance of provisions or lack of banking facilities in area-Not accepted as reasonable cause when the assessee doing large scale finance business dealing with public. [S. 269SS, 273B]
N.S.S. Karayogam v. CIT (2020) 271 Taxman 193 (Ker.)(HC)S. 271(1)(c) : Penalty-Concealment-Finding in assessment proceedings-Burden of proof-Gift held to be nongenuine-In penalty proceedings revenue authorities have to arrive at independent finding related to concealment of income or inaccurate particular. [S. 68]
PCIT v. Dinesh Chandra Jain (2020) 271 Taxman 262 (All.)(HC)S. 254(2A) : Appellate Tribunal-Powers-Stay-Capital gains-Denial of exemption-Deposited a sum of Rs. 15.71 lakhs out of demand of Rs. 61.99 lakhs, and directed to deposit a further sum of Rs.15 lakhs and on such deposit there shall be an order of interim stay till disposal of appeal before Tribunal. [S. 10(38), 45, 254(1), Art. 226]
Suneel Hirachand Shah v. ITO (2020) 271 taxman 97 (Mad.)(HC)S. 250 : Appeal-Commissioner (Appeals)-Dismissal of appeal on the ground of defective appeal-Rejection of stay application-Directed to file additional memorandum of appeal and stay application. [S. 220(6), 271B, Art. 226]
Chirayinkeezhu Service Co-op. Bank Ltd v. ITO (2020) 271 Taxman 72 (Ker.)(HC)S. 237 : Refund-Delay in processing refund-Duties of tax Authorities-Directed to process return of income as expeditiously as possible and pay refund to assessee if any due. [S. 143(1), Art. 226]
Aegis Customer Support Services (P.) Ltd. v. ITO (2020) 271 Taxman 198 (Bom.)(HC)S. 234A : Interest-Default in furnishing return of income-Waiver of interest-legal and financial disability for a long period due to subsistence of winding up order, no interest would be payable under sections 234A, 234B and 234C for aforesaid period. [S. 119(2)(a), 234B, 234C, Art. 226]
TVL Sanmac Motor Finance Ltd. v. CCIT (2020) 271 Taxman 51 (Mad.)(HC)S. 220 : Collection and recovery-Assessee deemed in default-Stay application-Directed to dispose stay application expeditiously and until said application is disposed of the Assessing Officer should not insist upon compliance of the recovery notice. [S. 220(6), Art. 226]
Pirna Urban Co-op. Credit Society Ltd. v. ITO (2020) 271 Taxman 32 (Bom.)(HC)S. 147 : Reassessment-After the expiry of four years-Housing project-No failure to disclose material facts-Reassessment is held to be not valid. [S. 80(IB)(10)(f), 148, Art. 226]
Anand Developers v. ACIT (2020) 271 Taxman 44 /425 ITR 261 (Bom.)(HC)