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)
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
Click here to download the pdf versions of the Digest of case laws 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 418S. 244A : Refund-Interest on refunds-Revenue liable to pay interest on shortfall. [S. 237, 243, 244].
CIT v. Syndicate Bank (2020) 428 ITR 372 / (2021) 276 Taxman 200 (Karn.)(HC)S. 244A : Refund-Interest on refunds-Interest is payable on delayed payment on refunds. [S. 237]
PCIT v. Solan District Truck Operators Transport Co-Op. Society (2020) 428 ITR 33 / (2021) 276 Taxman 250 (HP)(HC)S. 237 : Refund-Tax deducted at source-Return filed under Section 139(4)-Delay of 335 days-Condonation of delay-Reasonable cause-Genuine hardship -Directions for processing of application for refund. [S. 119(2)(b), 139(4), 239, Art. 226]
Laddulal Sharma v. PCIT (2020) 428 ITR 219 / 316 CTR 84 / 192 DTR 212 (MP)(HC)S. 237 : Refund-Interest on delayed refund becomes part of principal amount and also includes interest on delayed refund-Direction of the Tribunal to pay compensation in form of simple interest on amount due is held to be proper. [S. 243 244A 254(2)]
PCIT v. Solan District Truck Operators Transport Co-Operative Society (2020) 428 ITR 264 / 274 Taxman 397 (HP)(HC)S. 237 : Refund – Delay in refund of excess of tax deducted at source- Interest on delayed refund becomes part of principal amount and also includes interest on delayed refund-Department was directed to pay compensation in form of simple interest on amount due. [S. 243, 244A(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)