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. 260A : Appeal-High Court-Monetary limit-Notification dated 11-7-2018 of Central Board Of Direct Taxes-Case not falling within Exception-Appeal not maintainable. [S. 253, 254(2)]

PCIT v. Ambuja Darla Kashlog Mangoo Transport Co-Operative Society (2020) 428 ITR 94 / 269 Taxman 618 / 317 CTR 363 / 195 DTR 99 (HP)(HC)

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Assess ability of capital gains-New plea could not have been considered by the Tribunal-Re assessment-Limitation- Reassessment proceedings were not barred by limitation-Matter remanded to the Assessing Officer. [S. 149, 150, 254(1)]

CIT v. Emgeeyar Pictures P. Ltd. (2020) 428 ITR 341 / 317 CTR 148 / 194 DTR 273 / (2021) 276 Taxman 335 (Mad.)(HC)

S. 254(1) : Appellate Tribunal-Duties-Order passed without considering submission that case was covered by earlier decisions of Tribunal-Matter remanded. [S. 273B]

M. Palani Adaicalam v. ACIT (2020) 428 ITR 47 / ( 2021) 277 Taxman 176(Mad.)(HC)

S. 254(1) : Appellate Tribunal-Duties Reassessment-After the expiry of four years-Non speaking order by the Appellate Tribunal-Matter remanded. [S. 50B, 147, 148, 253]

CIT v. Hyundai Motor India Ltd. (2020) 428 ITR 539 (Mad.)(HC)

S. 254(1) : Appellate Tribunal-Duties-Accumulation of income-Failure by Tribunal to consider relevant facts-Matter remanded to Tribunal. [S. 11(2), 253 Form No. 10]

CNN Educational Trust v. ITO (2020) 428 ITR 312 (Mad.)(HC)

S. 254(1) : Appellate Tribunal-Duties-Claims though not raised in return or revised return-Appellate Authorities must consider the claim if facts are on record-There is no estoppel in taxation law- Contradictory claim can be raised. [S. 250]

Areva T & D India Ltd. v. CIT (2020) 428 ITR 1 / 317 CTR 633 / 195 DTR 361 (Mad.)(HC)

S. 254(1) : Appellate Tribunal-Duties-Infrastructure Facility-Container Freight Station-Part of Inland Port-Tribunal cannot ignore Decision of Co-Ordinate Bench-Order of the Tribunal is not interfered with-The Assessing Officer is directed to follow the order of the Tribunal. [S. 80IA(4)(i), 253]

A. S. Shipping Agencies Pvt. Ltd. v. Dy. CIT (2020) 428 ITR 38 (Mad.)(HC)

S. 245D : Settlement Commission-Writ-Territorial jurisdiction of High Court-Assessment and appeal in Karnataka-Order of Settlement Commission in Chennai-Madras High Court had no jurisdiction to hear writ petition. [Central Excise Act, 1944, S. 35G, 35H, 36(b), Art. 226.]

Mulberry Silks Ltd v. Settlement Commission (IT and Wt.) (2020) 428 ITR 136/ ( 2021 ) 277 Taxman 361 / 201 DTR 49/ 320 CTR 604 (Mad.)(HC)Editorial: Order of single Judge is affirmed Mulberry Silks Ltd v.ITST (2020) 426 ITR 444 / 117 Taxmann.com 62/ ( 2021) 201 DTR 56/ 320 CTR 611 (Mad.) (HC)

S. 245C : Settlement Commission-Powers of Settlement Commission -Application cannot be rejected on an issue for a prima facie decision at the sub-section (2C) stage-The rejection of the application for settlement of case was not justified. [S. 245D(2C), 245D(4), Art. 226]

Dy.CIT(IT) v. Hitachi Power Europe Gmbh (2020) 428 ITR 208 / 316 CTR 777/ 194 DTR 33 (Mad.)(HC)

Advocates Act, 1961

S. 33 :Advocates alone entitle to practice – Concession by counsel – Rent control and Eviction Compromise / Consent Degree – Compromise by an Advocate without having such right – Held to be not valid [ S.34 , Civil procedure Code , 1908 Or 3, 23, R. 3 , ]

Ram Prakash v Puttan Lal ( 2020) 14 SCC 418