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. 271(1)(c) : Penalty – Concealment – Penalty initiated under both limbs – Penalty levied for concealment of income – Levy of penalty is held to be not valid .

Vimalaben B. Patel ( Smt.) v. ITO (2020) 79 ITR 25 (SN) (Pune ) (Trib)

S. 271(1)(c) : Penalty – Concealment – Disallowance of expenses -Amount debited in profit and loss account — Neither concealment of income nor furnishing inaccurate particulars of income — Penalty not warranted. [ S.14A , R.8D ]

Unique Ways Management Service P. Ltd. v. ACIT (2020)79 ITR 11(SN)( Indore) (Trib)

S. 271(1)(c) : Penalty – Concealment – Disallowance of expenses due to not deduction of tax at source – Disallowance of expenses on Corporate social responsibility expenses – Levy of penalty is held to be not valid .[ S. 37(1) ,40(a)(1), 40(a)(iii) ]

Frontier Business Systems P. Ltd. v ITO (2020) 79 ITR 34 (SN) ( Bang ) (Trib)

S. 263 : Commissioner – Revision of orders prejudicial to revenue –
Notice of assessment and assessment order completed in name of legal representative — Issue of notice on late assessee and consequent assessment invalid — Revision is held to be in valid .[ S.143(2) , 143(3) ]

Deverasetty Venkata Subba Rao (Late) v. ITO (2020)79 ITR 6 ( SN) ( Vishakha ) (Trib)

S. 253 : Appellate Tribunal – Asssessee expired after filing of appeal – Legal heirs were not brought on record – Authorised representative appeared before the CIT(A) on behalf of deceased – Appeal is not maintainable – Legal heirs has to file Form No 35 before CIT (A)bringing the legal heirs on record after intimating death of the assessee to the CIT (A) -Matter remanded to the file of CIT(A) to decide the matter in accordance with law . [S.250 , Form , 35 , 36 ]

Rajan Roy (Late) v. ACIT (2020) 79 ITR 3 ( SN) ( Delhi ) (Trib) (

S. 250 : Appeal – Commissioner (Appeals) – Delay of eight years – Misleading facts – Refusal to condone the delay is held to be justified [ S.249 , 254(1)

Prakash Ramachandra Prabhu v. ITO (2020) 79 ITR 27 (SN) ( Bang) (Trib)

S. 250 : Appeal – Commissioner (Appeals) – Procedure -Assessment -Service of notice — Assessee expired before service of notice —Service of notice upon dead person — No jurisdiction to pass assessment order on legal heir-Appeal filed manually – Order of CIT (A) set aside and directed to decide on merit . [ S.142(1) , 143 (3) 148, 159, Rule , 12, 45 ]

Keshavlal Somnath Panchal (Late) v. ITO (2020)79 ITR 15 (SN) (Ahd) (Trib)

S.234E: Fee-Default in furnishing the statements- No power in authority either to compute and collect any fee — Demand prior to 1-6-2015 — Not sustainable.[ S.200A ]

Travel Trails India P. Ltd. v. ACIT, TDS (2020) 79 ITR 37( SN) ( Cochin) (Trib)

S. 194H : Deduction at source – Commission or brokerage – Fees for professional or technical services – Discount to prepaid cards to distributors – Principal to principal basis – Roaming arrangement with other distributors – Not liable to deduct tax at source under section 194H or under section 194J -Interest is not leviable [ S.194H , 201 (1) ]

Vodafone Idea Ltd. v ACIT (TDS) (2020) 184 ITD 204 / 79 ITR 44 (SN)( Cuttack)(Trib)

S. 143(3) : Assessment – Search and seizure – Excess consumption – Suppression of receipts –Discounts – Addition is held to be not valid [ S.132A ]

Mewar Hospital Pvt. Ltd. v. ACIT (2020)79 ITR 12 (SN) ( Jodhpur) (Trib)