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- Stay-Existence of prima facie case, financial stringency and balance of convenience-Duty of PCIT and responsibility of assesse-Status quo to be maintained till disposal of stay petitions by PCIT. [S. 220(3), 220(6), Art.226]

Jayanthi Seeman v. CIT (2020) 421 ITR 320 (Mad.)(HC)

S. 220 : Collection and recovery-Assessee deemed in default- Stay-Stay was granted subject to depositing 15% of outstanding demand.

Karmvir Builders v. PCIT (2020) 113 taxmann.com 138 / 269 Taxman 46 (Guj.)(HC) Editorial : SLP of assessee is dismissed Karmvir Builders v. PCIT (2020) 269 Taxman 45 (SC)

S. 199 : Deduction at source-Credit for tax deducted-Salary-Rectification application is not disposed off-AO is directed to consider the application and pass orders on merits and in accordance with law. [S. 143(3) 154, 192]

Sankaranarayanan Rajshekar v. DCIT (2020) 269 Taxman 105 (Mad.)(HC)

S. 197 : Deduction at source-Certificate for lower rate-Payment to non-resident-Assessee proposing certificate for deduction at lower rate and department issuing certificate in those terms- Assessee cannot challenge certificate and seek deduction at nil rate. [S. 195, Art.226]

National Petroleum Construction Co. v. DCIT (2020) 421 ITR 24/ 312 CTR 217 / 185 DTR 57/ 271 Taxman 150 (Delhi) (HC).Editorial : National Petroleum Construction Co. v. Dy. CIT (2022)446 ITR 382 (SC) matter referred to larger Bench .

S. 194C : Deduction at source-Contractors-Contract for sale of goods-Agreement for bulk sale of advertising space — Provision is not applicable.

Times VPL Ltd. v. CIT (2020) 421 ITR 170/312 CTR 284/185 DTR 139/ 275 Taxman 176 (Karn.)(HC)

S. 194C : Deduction at source-Contractors-Channel placement fee- Payment to cable operators for channel placement fee was subject to deduction of tax at source u/s. 194C and not under S. 194J of the Act. [S. 194J]

PCIT v. Star Entertainment Media (P.) Ltd. (2020) 269 Taxman 66 (Bom.)(HC)

S. 194C : Deduction at source-Contractors-Failure to file TDS related documents at the time of filing of return of TDS- Procedural law-Fine can be imposed- Expenses cannot be disallowed-Matter remanded to the AO for readjudication. [S. 40(a)(ia), 194C(6), 194C(7), 254(2), 260A]

Dilip Kumar v. ACIT (2020) 269 Taxman 93/196 DTR 199 / 317 CTR 901 (Mad.)(HC)

S. 147 : Reassessment-Audit objection-No new material to show that income had escaped assessment-Notice is not valid. [S. 148, Art. 226]

P. Hemamalini Maiya v. ACIT (2020) 421 ITR 79 (Karn.)(HC)

S. 147 : Reassessment-With in four years-Change of opinion-One-time settlement with banker-Capital receipt- Notice based on audit report-Reassessment is held to be not valid. [S. 4, 148]

PCIT v. Everlon Synthetics (P.) Ltd. (2020) 424 ITR 232/269 Taxman 215 (Bom.)(HC)

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Deduction is allowed in the original assessment proceedings-Notice of reassessment is held to be not valid. [S. 80IB(11A ), 148, Art. 226]

Dhirendra Hansraj Singh v. ACIT (2020) 421 ITR 176 (Guj.)(HC) Editorial : SLP of revenue is dismissed, CIT v. Dhirendra Hansraj Singh (2018) 409 ITR 15 (St.)(SC).