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. 251 : Appeal – Commissioner (Appeals) – Powers to entertain new claim without filing revised return [ S. 139 ]

DCIT v. Associated Pigments Ltd. (2018) 61 ITR 553 (Kol) (Trib)

S. 246 : Appeal – Deputy Commissioner (Appeals) – Appealable orders – Order charging interest u/S.154 was held to be appealable [ S. 154, 220(2), 246A ]

Televista Electronics Ltd. v. CIT (2018) 400 ITR 36 / 165 DTR 163 (Delhi) (HC)

S. 245-I : Settlement Commission – Conclusive – Order passed by Settlement Commission under S.245D(4) shall be conclusive as to matter covered therein and no matter covered by such order shall be reopened in any proceeding under Income tax Act or under any other law for time being in force. [ S. 245C, 245D(4) , 245E ]

Shree Ganpati Synthetics (P.) Ltd. v. ACIT (2018) 168 ITD 357 (Asr) (Trib.)

S. 245D : Settlement Commission- Settlement Commission does not have power to rectify, review or re-examine order passed in the rectification application . [ S. 154, 234B, 245C ]

PCIT v. Frontline Business Solutions (P.) Ltd. (2018) 252 Taxman 217 (Delhi)(HC)

S. 245C : Settlement Commission – Settlement of cases – Finding of the settlement Commission that disclosure of income was not full and true being finding of fact , High Court cannot interfere in writ proceedings . [ S. 245D, Art , 226 ]

Anbuchezhian. v. ITSC (2018) 402 ITR 471/ 162 DTR 161/253 Taxman 253 /301 CTR 136 (Mad) HC)

S. 244A : Refunds – Interest on refunds – CBDT notification dt. 1-8-2002 and Citizen’s Charter of Income-Tax Department In 2014 – Direction was issued to process the returns where refunds are due to be processed expeditiously . [ S. 143(1)]

Randstad India P. Ltd. v. DCIT (2018) 401 ITR 369 (Mad) (HC)

S. 242 : Refunds – HUF – Delay due to rectification of errors in certificate tax deduction at source- Return should have been treated a valid return and other consequences will follow [ S. 119(2), 239 ]

Sahebsingh Bindrasingh Senagar HUF v. CIT (2018) 402 ITR 368 /164 DTR 21 8 /254 Taxman 280/ 302 CTR 480 (Guj)( HC)

S.241: Refunds-Power to with hold in certain cases- Non granting of refund citing issue of notice u/s 143(2) was held to be not valid [ S. 143(1) ,143(2) 143(3) ]

Corrtech International P. Ltd. v. DCIT (2018) 401 ITR 355/ 161 DTR 441/ 300 CTR 425 (Guj) (HC)

S. 237 : Refunds – Assessing Officer was directed to consider and process assessee’s representation and dispose of same as expeditiously as possible and refund could not be denied/withheld merely because issuance of notice under section 143(2) [ S. 143(1) 143(ID), 143(2)]

Randstad India (P.) Ltd. v. Dy. CIT (2018) 401 ITR 369/ 252 Taxman 204 / 163 DTR 298 / 301 CTR 337 (Mad.)(HC)

S. 234B : Interest – Advance tax -Book profit – Interest shall be payable for failure to pay alternative Minimum tax [ S.115JC ]

GIE Jewels. v. ITO (2018) 168 ITD 260 /192 TTJ 852 /166 DTR 118 (Jaipur) (Trib.)