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. 251 : Appeal-Commissioner (Appeals)–Powers–Stay-Order of CIT(A) rejecting the stay application is set aside. [Art. 226]

Rakesh P Sheth. v. ITC (2019) 265 Taxman 200 (Mad.)(HC)

S. 234B : Interest-Advance tax–Levy of interest is held to be justified-Except on income which arose from retrospective operation of any statute, decision, etc., because in those type of cases, assessee was unable to know and assess his income and pay advance tax.[S. 234C]

PCIT v. Haldia Petrochemicals Ltd. (2019) 107 taxmann.com 434 / 265 Taxman 434 (Cal.)(HC) Editorial: SLP is granted the revenue, PCIT v. Haldia Petrochemicals Ltd. (2019) 265 Taxman 160 (SC)

S. 220 : Collection and recovery-Assessee deemed in default- Stay-Recovered 38% of disputed tax amount-No special circumstances pointed out to permit revenue to carry out full recoveries–Pending disposal of appeal further recovery proceedings were stayed.

Vodafone India Ltd. v. CIT (TDS) (2019) 265 Taxman 98 (Bom.) (HC)

S. 220 : Collection and recovery-Assessee deemed in default– Stay–Recovery of demand is stayed on deposit of 20% of outstanding demand–Advance tax paid and tax deducted at source while filing the return should also be considered.

Keva Fragrances (P.) Ltd. v. ACIT (2019) 265 Taxman 20 (Mag.) (Bom.)(HC)

S. 153C : Assessment-Income of any other person-Search-Pendency of writ petition the AO passed the assessment order-Directed to file an appeal and all contentions are left open. [Art. 226]

Gemini Engi-Fab Ltd. v. DCIT (2019) 265 Taxman 195 / 181 DTR 405 / 310 CTR 587 (Bom.)(HC)

S. 153A : Assessment–Search-Not furnishing the reasons-Notice and assessment–Alternative remedy is available–Writ is held to be not maintainable.[Art. 226]

Rajendra. v. ITO (2019) 265 Taxman 223 (Karn.)(HC)

S. 147 : Reassessment–No failure to disclose material facts– Reassessment is bad in law. [S. 148]

PCIT v. Mahendra Singh Asoliya. (2019) 107 taxmann.com / 264 Taxman 288 (Raj.)(HC) Editorial : SLP of revenue is dismissed, PCIT v. Mahendra Singh Asoliya. (2019) 264 Taxman 287 (SC)

S. 147 : Reassessment-Doctrine of merger-Undisclosed investment-Issue which was subject matter of appeal-Reassessment is held to be bad in law. [S.69, 148, 153A]

Jhankit Chandulal Prajapati v. DCIT (2019) 265 Taxman 33 (Mag.) (Guj.)(HC)

S. 147 : Reassessment–No addition was made on basis of reasons recorded-No other addition could be made in course of reassessment proceedings. [S. 148]

DIT(IT) v. Black & Veatch Prichard, Inc. (2019) 107 taxmann.com 289 / 265 Taxman 93 (Bom.)(HC) Editorial : SLP is granted to the revenue, DIT (IT) v. Black & Veatch Prichard, Inc. (2019) 265 Taxman 92 (SC)

S. 139 : Return of income–Defective return-Denial of deductions-AO must provide an opportunity to remove the defects in the return and opportunity of hearing–Order of the AO is set aside. [S.48 54F, 143(3), Art.226]

Deepak Dhanaraj. v. ITO (2019) 265 Taxman 19 / 180 DTR 219/ ( 2020) 420 ITR 105/ 313 CTR 82(Karn.)(HC)