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.241A: Refund- Withholding of refund in certain cases – Mere pendency of the proceedings under S. 143(2) in itself is not enough to withhold the refund .[ S. 143(1) ,143 (2), Art .226 ]

Huawei Telecommunications (India) Company Pvt Ltd v .UOI (2020)426 ITR 572 / 195 DTR 233 / 317 CTR 571 (P&H)(HC)

S. 237 : Refund -Order of refund attaining finality- Department cannot adjust admitted refund against future dues yet to be adjudicated —Entitle to refund- Department Withholding refund of Assessment Year 2014-15 — Provisions not attracted to refund of assessment Year 2014-15 or any Assessment year prior to Assessment Year 2017-18. [ S.143(1) 144C ,154, 241A , 245 Art , 226 ]

Vodafone Idea Ltd v. ACIT (2020)425 ITR 691/ 272 Taxman 335 (Bom)(HC) Editorial : SLP of revenue is dismissed , PCIT v. Vodafone Idea Ltd (2020) 272 Taxman 406 ( SC)

S. 237 : Refund -Order of refund attaining finality- Department cannot adjust admitted refund against future dues yet to be adjudicated —Entitle to refund- Department Withholding refund of Assessment Year 2014-15 — Provisions not attracted to refund of assessment Year 2014-15 or any Assessment year prior to Assessment Year 2017-18. [ S.143(1) 144C ,154, 241A , 245 Art , 226 ]

Vodafone Idea Limited v. ACIT (2020)425 ITR 691 / 272 Taxman 335(Bom)(HC) Editorial: SLP of revenue is dismissed , PCIT v. Vodafone Idea Ltd (2020) 272 Taxman 406 ( SC)

S. 234B : Interest – Advance tax – Paying four instalments of advance tax prior to search and seizure- Communication sent to adjust advance tax against cash seized during search — Date of communication to be taken as date of payment of advance tax [ S.132B 234C ]

Marble Centre International P. Ltd. v. ACIT (2020)425 ITR 654 / 192 DTR 337/316 CTR 1/ 272 Taxman 248 (Karn)(HC) / Rpg Marble Pvt. Ltd. v ACIT (2020)425 ITR 654 / 192 DTR 337/316 CTR 1/ 272 Taxman 248 (Karn)(HC)

S. 234B : Interest – Advance tax -Book profit – No liability to pay advance tax on book profits as per the ruling of High Court – Subsequent over-ruling of High Court decision by Supreme Court — Interest not Chargeable.[ S. 115JB ,234C ]

PCIT v. Mangalore Refinery and Petrochemicals Ltd. (2020)426 ITR 266/ 272 Taxman 441/191 DTR 47 / 316 CTR 842(Bom)(HC)

S. 226 : Collection and recovery -Recovery -Stay -Interim order- Appeal — Right of appeal a statutory- Appeal not maintainable from interim order of Single Judge [ S. 119, 127, 225 , Chhattisgarh High Court (Appeal To Division Bench) Act, 2006, S. 2(1) , Art , 226 ].

Amolak Singh Bhatia v. PCIT (2020) 426 ITR 193 /269 Taxman 388/ 196 DTR 385/ 316 CTR 680 (Chhattisgarh)(HC)

S. 225 : Collection and recovery – Stay of proceedings -Pendency of rectification application- Demands raised when application for rectification pending before jurisdictional Assessing Officer — Demand stayed till the disposal of rectification application [ S. 143(1), 154 , Art . 226 ]

Paiva Manufacturing Co. v. ITO (2020) 425 ITR 640/ 274 Taxman 158 (Ker)(HC)

S. 221 : Collection and recovery – Penalty – Tax in default – Failure to deposit tax deducted – Survey- Financial stringency not relevant — Levy of penalty justified [ S.201(1) 201(IA) ]

KBR Infratech Ltd. v. ACIT (2020) 425 ITR 268/ 185 DTR 209/312 CTR 385 /269 Taxman 605 (Karn)(HC)

S. 220 : Collection and recovery – Assessee deemed in default – Waiver of interests – Default in filing return —Deferment of advance tax —Genuine hardship-Rejection of application for waiver of interests is held to be not valid [ S.220(2A ) 234A 234B 234C ]

TCV Engineering Ltd. v. ACIT (2020) 426 ITR 516 /269 Taxman 410 (Mad)(HC)

S. 201 : Deduction at source – Failure to deduct or pay – Liability of firm is liability of its partners — Partnership has no separate existence from its partners-A demand raised on the managing partner does not in any way mean that the claim against the other partners has been given up- Liability of partners is joint and several. [ S.191 , 194A ]

Popular Dealers , Popular Traders and Popular Printers v. ITO(TDS) (2020)426 ITR 450 /(2021) 277 Taxman 279/ 206 DTR 433/ 323 CTR 438 (Ker)(HC)