Limitation Act, ( 36 of 1963 )
S. 5: Extension of prescribed period in certain cases – First appeal- Appellate Court cannot decide appeal unless application for condonation of delay is decided in favour of the appellant . [ CPC, 1908 , Rule 11, 13 , O. 43 ]
Digest of case laws
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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. 4: Filing of declaration and particulars to be furnished – Liberty is given to restore the appeal . [ S.28(va), 260A ]
Ashok Giri v. ACIT (2021) 278 Taxman 412 (Mad.) (HC) Harland Clarke Holding Software India (P) Ltd v. Dy. CIT (2021) 278 Taxman 409 (Mad.) (HC) Saroj Vinod Kumar Jain v. PCIT (2021) 278 Taxman 375 (Mad.) (HC)S. 80IA :Industrial undertakings – Entitle to deduction without setting off of loss or loss making units, against income of its profit making units . [ S.260A ]
CIT v. Karnatka Power Corporation ( 2021 ) 127 taxmann.com 282 ( Karn) (HC) Editorial : SLP granted to the revenue , CIT v. Karnatka Power Corporation ( 2021 ) 280 Taxman 1 / 127 taxmann.com 283 ( SC)S. 115JB : Book profit – Provision is held to be not applicable .[ S.260A ]
CIT v. Karnatka Power Corporation ( 2021 ) 127 taxmann.com 282 ( Karn) (HC) Editorial : SLP granted to the revenue , CIT v. Karnatka Power Corporation ( 2021 ) 280 Taxman 1 / 127 taxmann.com 283 ( SC)S. 115JB : Book profit – Banking companies – Provisions are not applicable to banking companies [ Banking Regulation Act, 1939 ]
CIT v. Vijay Bank ( 2021 ) 126 taxmann.com 166 ( Karn) (HC) Editorial: SLP granted to the revenue , CIT v. Vijay Bank ( 2021 ) 280 Taxman 235/ 126 taxmann.com 167 ( SC) CIT v. Vijay Bank ( 2021 ) 126 taxmann.com 166 ( Karn) (HC) Editorial: SLP granted to the revenue , CIT v. Vijay Bank ( 2021 ) 280 Taxman 235/ 126 taxmann.com 167 ( SC)S. 139AA : Return of income – Quoting of Aadhar number – Inclusion of Aadhaar in Income-tax Act valid – Section 139AA of the Income-tax Act, 1961, pass the test of proportionality (right to privacy v. legitimate State interest) – Not unconstitutional [ Art , 14 , 16 ]
Justice K.S. Puttaswamy (Retd . ) v .UOI (2018) 97 taxmann.com 585 (SC) Editorial : Affirmed in Rehhar Foundation v. Justice K.S. Puttaswamy ( 2021 ) 278 Taxman 1/ 123 taxmann.com 344 (SC)Limited liability Partnership Act , ( 6 of 2009 )
S. 58(1) : Registration and effect of conversion – The identity of the firm as a legal entity changes – Stamp duty and registration fee cannot be levied upon conversion of a partnership firm to LLP- The Transfer of assets of firm to LLP is by operation of law . [ S. 55, 58 (4)(b), Registration Act , 17, Stamp Act . S.3 , H.P Tenancy and Land Reforms Act ,(8 of 1974 ) S.118 ]
Sozin Flora Pharma LLP v. State of Himachal Pradesh AIR 2021 Himachal Pradesh 44Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act , 2002 ( SARFAESI Act, 2002)
S. 13(2): Enforcement of security interest – Recovery of Dues – Priority of debtor – The charge of secured creditor would have priority over Government dues under the Income- Tax Act. [ S. 3. 13(4),34(1), 35 , ITACT, S. 226 , Art , 226 ]
Edelweiss Asset Reconstruction Co. Ltd. v. TRO ( Bom)(HC) (UR)S. 276C : Offences and prosecutions-Wilful attempt to evade tax-No evidence that transactions resulted in liability to tax, interest or penalty-Prosecution not valid-Special Court gets jurisdiction only on complaint by competent Authority it cannot take Special cognizance of Offences. [S. 132, 280B, 280D, Code of Criminal Procedure, 1973, S. 200, 245]
ITO v. D. K. Shivakumar (2021) 434 ITR 367 / 200 DTR 273 / 320 CTR 182 (Karn.)(HC).Editorial: Notice issued in SLP filed by Revenue , ITO v.D. K. Shivakumar( 2023) 290 Taxman 106 ( SC)S. 264 : Commissioner-Revision of other orders-Appeal filed after expiry of time limit-Revision application is held to be valid. [S. 143(1)(a), 246A, 264(4), Art. 226]
Aafreen Fatima Fazal Abbas Sayed v. ACIT (2021) 434 ITR 504 / 202 DTR 1/ 280 Taxman 429 / 321 CTR 583(Bom.)(HC)