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. 250 : Appeal-Commissioner (Appeals)-Sales commission-Statement of facts before CIT(A)–CIT(A) is bound to adjudicate the Deduction at source-issue on merits. [S. 9(1)(vii), 40(a)(i), 195, 250(6)]

Classic Linens International P. Ltd. v. Dy. CIT (2020) 77 ITR 1 (SN) (Chennai)(Trib.)

S. 234A : Interest-Default in furnishing return of income-Search and Seizure-Levy of interest mandatory-No waiver of interest. [S. 153A, 234B, 234C]

J. Sunder v. ACIT (2020)77 ITR 1 (SN) (Chennai)(Trib.)

S. 234A : Interest-Default in furnishing return of income-Advance tax–Interest is chargeable is with reference to returned income and not assessed income. [S. 234B]

Bajrang Lal Naredi v. ITO (2020) 77 ITR 91 (SN) / 203 TTJ 925 / 187 DTR 49 (Ranchi)(Trib.)

S. 154 : Rectification of mistake–Capital or revenue-Fees paid to Registrar of companies-Not considering the Judgement of supreme Court– Rectification is held to be proper. [S. 37(i)]

Sati Exports India Pvt. Ltd. v. Dy. CIT (2020)77 ITR 65 (SN) (Bang.)(Trib.)

S. 154 : Rectification of mistake-Penalty-failure to file return-Two views possible-Rectification is not permissible. [S. 139(1), 139(4), 271F]

Rajesh Ajjavara v. ITO (TDS) (2020)77 ITR 14 (SN) (Bang.)(Trib.)

S. 154 : Rectification of mistake–Limited scrutiny-Fair market value of property-Reference to departmental valuation officer-Not obtaining the approval of competent authority–Rectification proceedings is held to be invalid. [S. 143(1)]

Gurbachan Kaur (Smt.) (Late) v. Dy CIT (2020)77 ITR 474 / 192 DTR 217/ 206 TTJ 203(Jaipur) (Trib.)

S. 153C : Assessment-Income of any other person-Search-Six Assessment years to be considered with reference to date of handing over of assets or documents to AO of Assessee-AO initiating proceedings only for AY. 2006-07 to 2011-12,instead of AYs 2008-09 to 2013-14-Assessment order is not valid.

Bina Fashions N Foods (P.) Ltd. v. Dy. CIT (2020) 77 ITR 68 (SN) (Delhi)(Trib.)

S. 153C : Assessment-Income of any other person-Search-Addition only on basis of Pen Drive seized from third party-Department failing to establish any connection either business or personal of assessee with third party-No efforts to summon third party-No Incriminating material found during search-Addition is not valid. [S. 68, 132]

Dy.CIT v. Mahesh Bansal (2020) 77 ITR 205 / 190 DTR 438/204 TTJ 773 (Indore)(Trib.)

S. 153A : Assessment–Search-No incriminating material found-Concluded assessments for year earlier to year of search not permissible-Binding precedent-Pendency of Special leave or dismissal of special leave cannot be ground for not following the Delhi High Court decision. [s. 132]

Dy.CIT v. Aryan Future Trading P. Ltd. (2020) 77 ITR 35 (SN) (Delhi)(Trib.)

S. 153A : Assessment–Search-No incriminating material found-Addition is held to be not justified-Noting and jotting on loose sheet of papers–Addition is held to be not valid. [S. 69C]

Param Dairy Ltd. v. ACIT (2020) 77 ITR 567 (Delhi)(Trib.)