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. 276C : Offences and prosecutions – Wilful attempt to evade tax – Penalty deleted – Launching of prosecution is held to be not valid [ S.277 ]

System India Castings. v. PCIT (2020) 425 ITR 158 (Chhattisgarh)(HC)

S. 276C : Offences and prosecutions – Wilful attempt to evade tax –
Look-out circular — Application for withdrawal of look out circular and permission to travel abroad —Non-co-operation in investigation proceedings — Apprehension that assessee might flee India — Permission to travel abroad cannot be granted.[ Code Of Criminal Procedure, 1973, S.482 Art .226 ]

Piyoosh Kumar Goyal v. UOI (2020) 426 ITR 546 (Delhi)(HC)

S. 276 : Offences and prosecutions – Concealment – Appeal against assessment pending before appellate authority -Criminal proceedings to be kept in abeyance till decision by appellate authority . [ S.276(1), Art , 226, 227 ]

Beaver Estates Pvt. Ltd. v CIT (2020)425 ITR 99 (Ker) (HC)

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Revaluation of land and building -Capital gains on sale of land- Two possible views – Revision is held to be bad in law [ S.45 ]

CIT v .A. R. Builders and Developers P. Ltd. (2020) 425 ITR 272/ 271 Taxman 34 (Mad)(HC)

S. 263 : Commissioner – Revision of orders prejudicial to revenue –
Revision —Interest-free loans having own interest-free funds —
Valuation of closing stock — Discrepancy owing to export sales not having element of excise duty- Method consistent with Accounting Standards prescribed by Institute of Chartered Accountants of India-Commission payment to non resident- Failure to deduct tax at source -Revision order held to be not valid – Order of Appellate Tribunal is affirmed . [ S. 14A, 143(3 ) 145 195 ]

CIT v. Saw Pipes Ltd. (2020) 426 ITR 579 (Delhi)(HC)

S. 260A : Appeal – High Court – Monetary limits –In view of the Circular issued by the Central Board of Direct Taxes, the present appeal is dismissed as withdrawn/not pressed without answering the purported substantial questions of law.

CIT, LTU v . Bosch Limited (2020) 425 ITR 667 (Karn)(HC)

S. 260A : Appeal – High Court -Capital or revenue – Income from other sources — Reimbursement received on account of assets purchased -— Department not appealing against orders for other years on same facts — Appeal not maintainable .[ S.4 ]

CIT v. Sutherland Global Services Pvt. Ltd. (2020) 426 ITR 499 (Mad) (HC)

S.254(1): Appellate Tribunal – Duties – Additional evidence —Failure by Appellate Tribunal to exercise jurisdiction vested in it — Matter Remanded to Appellate Tribunal [ S.69C 260A ATR, 1963 , R.29 ]

Braganza Construction Pvt. Ltd. v. ACIT (2020)425 ITR 115 / 193 DTR 332 (Panaji ) (Bom)(HC )

S. 254(1) : Appellate Tribunal – Duties- Natural Justice —Additional evidence — Opposing party should be given opportunity to rebut evidence — Tribunal cannot reliance upon a google study in order to have an idea about the air pollution control equipment without giving an opportunity to rebut the evidence – Order of Appellate Tribunal set aside [ S. 131(1) , 255(6) ]

Ramco Industries Ltd. v. Dy. CIT (2020) 426 ITR 388 / 273 Taxman 364/ (2021) 201 DTR 84 / 320 CTR 616(Mad)(HC)

S. 250 : Appeal – Commissioner (Appeals) – Powers- Remand – order passed on the basis of remand report in which the Assessing Officer has accepted the contention of the assessee – Order of Appellate Tribunal is affirmed . [ S .250(4) ]

CIT v .D. M. Purnesh (2020) 426 ITR 169 (Karn)(HC)