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)
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. 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)S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Pendency of appeal before CIT(A)-Assessing Officer is directed to pass the order as per the guidelines issued by the Central Board of Direct Taxes. [S. 154, 220(2), 221]
Ganapathy Haridaass v. ITO (2020) 428 ITR 505 / 272 Taxman 548 (Mad.)(HC)S. 201 : Deduction at source-Failure to deduct or pay-Short deduction –Limitation-No time limit prescribed-Within reasonable Time- Proceedings initiated after four years-Barred by limitation. [S. 201(IA)]
DIT(IT) v. Executive Engineer (2020) 428 ITR 294/ 194 DTR 364 (Karn.)(HC) Bangalore Water Supply and Sewerage Board v. ITO(IT) (2020) 428 ITR 294/ 194 DTR 364 (Karn.)(HC)S. 194N : Payment of certain amounts in cash-Enquiry prior to commencement of relevant assessment year-Principle of natural justice is violated-No adequate opportunity to respond to notice-Notice is held to be not valid-Existence of alternate remedy is not an absolute bar on issue of writ. [S. 201(1), 201(IA), Art. 226]
Tirunelveli District Central Co-Operative Bank Ltd. v. Jt.CIT (TDS) (2020) 428 ITR 249 / 275 Taxman 60 / ( 2021 ) 202 DTR 61/ 321 DTR 86 (Mad.)(HC)