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. 250 : Appeal-Commissioner (Appeals)-Duties-Coterminous powers with the Assessing Officer-Remand report-No steps taken by Assessing Officer to verify the facts-Commissioner (Appeals) is duty bound to verify the documents filed by the assessseee- Matter remanded to Commissioner (Appeals).

Hitech Comprint Pvt. Ltd. v .Dy. CIT (2020) 83 ITR 57 (SN) (Bang.)(Trib.)

S. 250 : Appeal-Commissioner (Appeals)-Duties-Capital gains- Commissioner (Appeals) not considering the documents produced before him- Matter remanded to Assessing Officer. [S. 254(1)]

Dhanagiri (Alias) Sulegi Mallesh (Late) and Vittgal Sulegi v. ITO (2020) 83 ITR 33 (SN) (Hyd.)(Trib.)

S. 195 : Deduction at source-Non-resident-Fees for technical services-Consulting services-Commission for procuring orders from customers -No permanent establishment or business connection in India-Not liable to deduct tax at source. [S. 9(1)(vii), 201(1), 201(IA)]

Snap Computer Systems Pvt. Ltd. v. ITO(IT) (2020) 83 ITR 28 (SN) (Indore)(Trib.)

S. 154 : Rectification of mistake-Mistake apparent from record-Bad and doubtful debts-Assessing Officer giving effect to the order of the Appellate Tribunal and allowing the bad and doubtful-Rectification of reassessment order on same issue is not permissible. [S. 36(1)(viia) 148, 254(1)]

Dy. CIT(LTU) v. Union Bank of India (2020) 83 ITR25 (SN) (Mum.)(Trib.)

S. 153A : Assessment–Search-Appellate Tribunal has the power to admit additional legal grounds, which goes to root of the matter-No notice was issued to the assessee-Order was quashed. [S. 143(3), 153C, 254(1)]

Dynasty Construction Pvt. Ltd. v. ACIT (2020) 83 ITR 17 (SN) (Delhi)(Trib.)

S. 148 : Reassessment-Notice-Factum of death of assessee intimated to department much prior to issue of notice-Notice issued in name of deceased- Notice not valid. [S. 147]

M. H. Mamatha (Smt.) v . ITO (2020) 83 ITR 7(SN) (Bang.)(Trib.)

S. 147 : Reassessment -Not objecting to initiation of reassessment proceedings-Not precluded from challenging validity of reassessment before appellate forums-Reassessment is held to be bad in law. [S. 80IB(10), 148]

Dy.CIT v. Manav Realty (2020) 83 ITR 37 (SN) (Pune)(Trib.)

S. 145 : Method of accounting-Project Completion method-Shifting gross sales receipts to previous year in which sale deeds executed without shifting expenditure incurred in connection therewith- Violation of Accounting Standard 1-Receipts rightly taxed by Commissioner (Appeals) in later years-No contravention of Rule 46A. [S. 145(2)]

ACIT v. Parmar Build Tech (2020) 83 ITR 86 (SN) (Mum.)(Trib.)

S. 145 : Method of accounting-Accrual of income-Interest-Non-performing assets-Deletion of addition is held to be justified. [S. 4 , 5]

Chitradurga District Co-Op. Central Bank Ltd. v. Dy. CIT (2020) 83 ITR 81 (SN) (Bang.)(Trib.)

S. 143(3) : Assessment-Income from undisclosed Sources-Difference in stock-Books of account not rejected-Reconciliation of stock filed-Addition is held to be not valid. [S. 69, 132]

SMC Food Ltd. v. ACIT (2020) 83 ITR 6 (SN) (Delhi)(Trib.)