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(2A) : Appellate Tribunal–Stay-Garnishee notices-Department should wait till disposal of stay petition-Interim stay is granted and garnishee proceedings placed under suspension till disposal of stay petition. [S. 226(3), 254(1)]

Cleared Secured Services Pvt. Ltd. v. Dy.CIT (2020) 77 ITR 93 (SN) / 186 DTR 105 / 203 TTJ 657 (Mum.)(Trib.)

S. 253 : Appellate Tribunal–Monetary limits-Tax effect less than prescribed limit-Appeal is not maintainable. [S. 268A]

ITO v. Madhuri Devi (Smt.) (2020) 77 ITR 303 (Delhi)(Trib.)

S. 253 : Appellate Tribunal–Monetary limits-Tax effect less than prescribed limit-Circular is applicable to pending appeals. [S. 268A]

ACIT v. Madhyam House Pvt. Ltd. (2020) 77 ITR 307 (Delhi)(Trib.)

S. 250 : Appeal-Commissioner (Appeals)-Duties–CIT(A) to state point in dispute–Record reasons-Pass speaking order–Matter remanded to decide on merits. [S. 250(6)]

Jitendra Narsinhbhai Talpada v. ITO (2020)77 ITR 47 (SN) (Ahd.) (Trib.)

S. 250 : Appeal-Commissioner (Appeals)-Sales commission-Statement of facts before CIT(A)–CIT(A) is bound to adjudicate the Deduction at source-issue on merits. [S. 9(1)(vii), 40(a)(i), 195, 250(6)]

Classic Linens International P. Ltd. v. Dy. CIT (2020) 77 ITR 1 (SN) (Chennai)(Trib.)

S. 234A : Interest-Default in furnishing return of income-Search and Seizure-Levy of interest mandatory-No waiver of interest. [S. 153A, 234B, 234C]

J. Sunder v. ACIT (2020)77 ITR 1 (SN) (Chennai)(Trib.)

S. 234A : Interest-Default in furnishing return of income-Advance tax–Interest is chargeable is with reference to returned income and not assessed income. [S. 234B]

Bajrang Lal Naredi v. ITO (2020) 77 ITR 91 (SN) / 203 TTJ 925 / 187 DTR 49 (Ranchi)(Trib.)

S. 154 : Rectification of mistake–Capital or revenue-Fees paid to Registrar of companies-Not considering the Judgement of supreme Court– Rectification is held to be proper. [S. 37(i)]

Sati Exports India Pvt. Ltd. v. Dy. CIT (2020)77 ITR 65 (SN) (Bang.)(Trib.)

S. 154 : Rectification of mistake-Penalty-failure to file return-Two views possible-Rectification is not permissible. [S. 139(1), 139(4), 271F]

Rajesh Ajjavara v. ITO (TDS) (2020)77 ITR 14 (SN) (Bang.)(Trib.)

S. 154 : Rectification of mistake–Limited scrutiny-Fair market value of property-Reference to departmental valuation officer-Not obtaining the approval of competent authority–Rectification proceedings is held to be invalid. [S. 143(1)]

Gurbachan Kaur (Smt.) (Late) v. Dy CIT (2020)77 ITR 474 / 192 DTR 217/ 206 TTJ 203(Jaipur) (Trib.)