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
Click here to download the pdf versions of the Digest of case laws

S. 254(1): Appellate Tribunal- Additional ground – Agent of State- Not liable to be assessed – Additional ground was admitted and matter was seta side to the AO to decide accordance with law .[ S. 10(23AAA), 10(23C)(iv), Art . 289(1) ]

Maharashtra Labour Welfare Board v. ITO (2018 ) 168 ITD 15 (Mum) (Trib.)

S. 254(1) : Appellate Tribunal- Powers—No satisfactory explanation was furnished hence delay of 613 days in filing the appeal was not condoned [ S. 253(1) , Limitation Act, 1963, S.5 ]

Shakuntla Thukral (Smt.) v. CIT (2018) 400 ITR 85 (P&H) (HC)

S. 254(1) : Appellate Tribunal – Duties- Failure to consider entire material on record by the Tribunal, order was set aside [S. 253 ]

CIT v. Essa Ismail Sait (Late) (2018) 400 ITR 134 (Ker) (HC)

S. 254(1): Appellate Tribunal- Cross objection- Delay of 138 days- Delay due to oversight was held to be not sufficient cause -Delay was not condoned[ S. 253 ]

ACIT v. Progressive Constructions Ltd ( 2018) 161 DTR 289 /63 ITR 516/191 TTJ 549( SB) ( Hyd) (Trib)

S. 254(1): Appellate Tribunal — Delay of 93 days in filing appeal was condoned [ S. 263 ]

Vinod Agarwal v. CIT (2018) 61 ITR 598 (Kol) (Trib) Shyam Sundar Agarwal v. CIT (2018) 61 ITR 598 (Kol) (Trib) Ramnaresh Agarwal v. CIT (2018) 61 ITR 598 (Kol) (Trib) Pawan Kumar Agarwal v. CIT (2018) 61 ITR 598 (Kol) (Trib)

S. 254(1): Appellate Tribunal —Addition was made in original assessment – Reassessment was made making further additions — Original assessment order does not merge with reassessment order — Assessee not challenging additions made in reassessment order — Appeal was held to be not maintainable [ S.143(3),147 ]

Rajdhani Systems And Estates P. Ltd. v. ACIT (2018) 61 ITR 664 (Ctk ) (Trib)

S. 254(1) : Appellate Tribunal- Powers- Contractor -Turn over -Assessment based on turnover admitted by assesse, the Tribunal has no power to reduce the turnover.

PCIT v. Silpa Project And Infrastructures (India) Pvt. Ltd. (2018) 402 ITR 512 (Ker)( HC)

S. 253 : Appellate Tribunal- Limitation -Delay of 1400 days- Dismissing the cross objections which was filed four years later was held to be justified [ S. 14A , 254(1) ]

Jubilant Securities Pvt. Ltd. v. Dy.CIT (2018) 400 ITR 527/ 163 DTR 1 / 253 Taxman 284 (Delhi) (HC) Jubilant Capital Pvt.Ltd v. Dy .CIT ( (2018) 400 ITR 527 / 163 DTR 1(Delhi)

S. 252: Appellate Tribunal-Appointment of Tribunal Members under new rules-Interim directions issued regarding the method for selection of Tribunal Members and their terms and period of appointment.[Tribunals, Appellate Tribunals and Other Authorities (Qualifications, Experience And Other Conditions of Service of Members) Rules, 2017 ]

Kudrat Sandhu v. UOI ( 2018) 255 Taxman 31/( 2018) (10) G.S.T.L 130(SC), www.itatonline.org

S. 251 : Appeal – Commissioner (Appeals) – Powers -Additional evidence- Matter decided in favour of assessee considering the additional evidence , without obtaining the remand report – Matter restored and directed to issue the matter after obtaining the remand report . [ R. 46A ]

ITO v. Dr. Arvind Goverdhan. (2018) 61 ITR 159 (Bang) (Trib) ITO v. Monica Goverdhan ( Mrs) (2018) 61 ITR 159 (Bang) (Trib) ITO v Margrift Goverdhan( Mrs) (2018) 61 ITR 159 (Bang) (Trib) ITO v. Anitha Goverdhn ( Mrs) (2018) 61 ITR 159 (Bang) (Trib)