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. 220 : Collection and recovery-Assessee deemed in default – Pendency of appeal before CIT(A)-Stay was granted till the disposal of appeal by paying an additional amount of Rs 1.25 crores. [S. 132, 153A]

Uthangarai Sri Vidya Mandir Educational & Social Welfare Trust v. P CIT (2019) 344 (Mad.)(HC)

S. 206C : Collection at source–Trading-Forest produce–Bidi-Processing–Contractors are liable to pay TCS on purchasing such tendu leaves from State forest department and they were not eligible for benefit of exemption under S. 206C(1A) of the Act. [S. 271CA,Maharashtra Forest Produce (Regulation of Trade) Act, 1969 and the Maharashtra Forest Produce (Regulation of Trade in Tendu Leaves) Rules, 1969. S.4 (1)]

Gondia Beedi Leaves Contractors Association v. UOI (2019) 267 Taxman 528/ / (2020)422 ITR 404 /187 DTR 111/ 314 CTR 529 (Bom.)(HC)

S. 201 : Deduction at source-Failure to deduct or pay – Natural justice violated-The order of revenue must speak for itself and cannot be improved upon by an affidavit-in-reply filed by assessee, its not permitted-Orders of revenue were set aside—Matter restored to revenue for fresh disposal of show cause notice after following principles of natural justice i.e. due consideration of assessee submission by speaking order [S. 40(a)(ia), 194C, 194J, 197, 201(1), 201 (IA), Art.226 ]

TIG India Pvt. Ltd. v. DCIT (2019) 184 DTR 349 / (2020) / ( 2020) 421 ITR 418 / 312 CTR 199/ 269 Taxman 295 (Bom.)(HC)

S. 199 : Deduction at source-Credit for tax deducted–Mismatch of TDS figures-Failure of deductor to upload the correct details in form No 26A-Benefit of tax deducted at source should be given to the assessee on the basis of evidence produced before the revenue authorities. [S. 205, Form 26A]

PCIT v. Tata Communications Ltd. (2019) 267 Taxman 498 / 111 taxmann.com 258 (SC) Editorial: SLP of revenue is dismissed ; PCIT v. Tata Communications Ltd. (2019) 267 Taxman 497 (SC)// (2019) 417 ITR 58 (St.)(SC)

S. 194H : Deduction at source–Commission or brokerage-Bank credit card payment–Not liable to deduct tax at source–Lounce charges are covered u/s. 194C and not u/s. 194I of the Act [ S.40(a)(ia), 194I]

CIT v. Jet Airways India Ltd. (2019) 180 DTR 115/ ( 2020) 420 ITR 389 / 314 CTR 500(Bom.)(HC)

S. 179 : Private company-Liability of directors-Recovery of tax— Attachment and sale of immovable property—Limitation—Final order under S. 143(3) and not Intimation u/s. 143(1)-Not barred by limitation. [S. 226, Sch. II, R. 68B, Art, 226]

Gauravbhai Hargovindhai v. TRO (2019) 419 ITR 227 / 267 Taxman 305/(2020) 188 DTR 68/ 316 CTR 132 (Guj.)(HC)

S. 153C : Assessment-Income of any other person-Search and seizure-Satisfaction of AO of person in respect of whom search conducted that document seized belonged to some other person—Satisfaction not discernible from satisfaction note—Notice is held to be invalid. [S.132, 132(4A), 292C]

PCIT v. Himanshu Chandulal Patel (2019) 419 ITR 132 / 267 Taxman 305 (Guj.)(HC)

S. 153C : Assessment-Income of any other person-Search and seizure –Cash credits – Addition made not on material seized during search – Unsustainable. [S. 68 132, 153A]

PCIT v. Ankush Saluja (2019)419 ITR 431 (Delhi) (HC)

S. 151 : Reassessment-Sanction for issue of notice–Notice-Sanction of Additional commissioner instead of Joint Commissioner-Joint Commissioner includes an Additional Commissioner-Notice is held to be valid. [S. 2(28C), 147, 148]

Vikram Singh v. CIT (2019) 267 Taxman 380 / 111 taxmann.com 119 (SC) Editorial : SLP of assessee is dismissed; Vikram Singh v. CIT (2019) 267 Taxman 380 (SC)

S. 148 : Reassessment–Notice issued in name of legal heirs–Held to be valid. [S. 147]

S.M. Sarveswaran (HUF) v. ITO (2019) 267 Taxman 542 / (2020) 195 DTR 46(Mad.)(HC)