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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Goods and Services Tax (Compensation to States) Act, 2017
S.11: Other provisions relating to Cess- GST Compensation Cess – Valid – Traceable to Articles 246A, 248 as well as 270 [Constitution of India Arts , 39, 245, 246(1) 246A, 248, 254, 269, 270, 271, 366(26A )

UOI v. Mohit Mineral (P) Ltd (2019) 2 SCC 599/AIR 2018 SC 318/(2018) 69 GST 743 (SC)

S. 271(1)(c) : Penalty – Concealment – Employee Stock ownership Plan- Tax was deducted at source- Mistake of tax consultant – No intention to conceal income or deliberate default on part of assessee – Levy of penalty is not justified .

Sushil Kumar Bhati v. ITO (2020) 81 ITR 218 ( Delhi ) (Trib)

S.271(1)(c): Penalty — Concealment – Not recording of satisfaction -Penalty is held to be not valid .

Gurusamy Ramamurthy v .ITO (2020) 81 ITR 9 ( Chennai ) (Trib)

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Advancing loans on hundi– Cash credits – Books of account not rejected – Assessing officer has passed a detailed order while dealing and adjudicating the issues – Revision order is quashed .[ S. 68 ,143(3)

Vinod Bhandari v. PCIT (2020) 81 ITR 237/ ( 2021 )) 214 TTJ 157 (Indore) (Trib)

S.254(1) Appellate Tribunal – Pronouncement of orders — Extraordinary situation In Light of Covid-19 Pandemic and lockdown — Period of Lockdown days to be excluded .

Arvind Metals and Minerals P. Ltd. v ACIT (2020) 81 ITR 648 (Kol) (Trib)

S. 246A : Appeal – Commissioner (Appeals) – Appealable orders –
Order giving effect to order of High Court not containing decision on any issue or computation of income — Not appealable —Period from which interest has to be calculated on outstanding demand — Appealable order. [ S. 80HHC ,80IB , 154 , 220 (2) , 234D ,244A,246 ]

ABC Exports v. ACIT (2020) 81 ITR 99 (Trib)(Jaipur)

S. 206C : Collection at source – Survey – Buyers manufacturing beedis from tendu leaves sold by assessee — Liability only to extent of tax collection at source on such Sales and not on whole sale amount — Matter remanded for verification- Interest with effect from 1-7-2012 Liable to pay interest from date on which tax collectible to date of furnishing of return by respective buyers excluding period prior to 1-7-2012 [ S.206C(7) ,form , 27BA, 27C ]

EID Mohammad Nizamuddin v. ITO (TDS) (2020) 81 ITR 127 (Jaipur) (Trib)

S. 154 : Rectification of mistake – Commissioner (Appeals) granting deduction on basis of decision of High Court — Decision subsequently reversed by full bench — Order rectifying and disallowing the interest is held to be justified [ S.80P(2)(a) (i) , 250 ]

The Chombal Service Co-Operative Bank Ltd. v ITO (2020) 81 ITR 13 ( Cochin) (Trib)

S. 153A : Assessment – Search- No incriminating documents were found in the course of search- Items already disclosed in original return of income and balance-sheet to revenue department and such assessment have completed prior to date of search and no assessment was abated. [ S.68 ]

Alankar Saphire Developers v Dy. CIT (2020) 81 ITR 549 (Delhi) (Trib)

S.147: Reassessment —Sale of property by mischief and forgery — Neither disclosing sale transaction nor offering capital gains- Reassessment held to be justified- Addition is held to be justified . [ S.148 ]

Suresh Kumar Sharma v. ITO (2020) 81 ITR 1 (Jaipur) (Trib)