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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Maharashtra Co-operative Societies Act, 1960

S. 92: Limitation –Co -Operative Housing Society – Recovery of maintenance charges – Continuous cause of action – Claim not time-barred – Section 92 is a special provision of limitation which overrides the Limitation Act – Orders of the Co-operative Court and Appellate Court were set aside and the dispute was allowed– The opponent was directed to pay arrears of Rs. 12,15,141 with 9% interest per annum from the respective dates of default till realization. [ S.92(1(b ), Limitation Act, 1963, Art 226 ]

Giri Chhaya Co-operative Housing Society Ltd. v. Sushila Laliwala (since deceased) through heirs and legal representatives (Bom)(HC) www.itatonline.org .

S. 143(3) : Assessment – Principles of natural justice – Assessment order passed without considering reply to notice u/s 133(6) and by relying on non-existent case law – Artificial Intelligence (AI )- Quasi-judicial authorities cannot rely blindly on results generated by AI tools without independent verification- Breach of natural justice – Alternative remedy – Appeal was filed to avoid limitation- -Assessment quashed and matter remanded [S. 68, 133(6), 144B , 156, 271AAC, 274, Art. 226]

KMG Wires Pvt. Ltd. v. NFAC (Bom)(HC) www.itatonline.org

Central Goods and Services Act , 2017 .

S. 132(1)(a) : Punishment for certain offences -Arrest – Bail – Arrest for alleged GST evasion – Mandatory compliance with procedure under BNSS, 2023 – Violation of Supreme Court guidelines in Arnesh Kumar and Satender Kumar Antil – Bail granted .[S. 69, 70, 132(5), BNSS, 2023, 35(1)(b) (ii), 35(3), 47, 48, Criminal Procedure Code , 1973 S .41A, Indian Penal Code 1860, S. 498A , Dowry Prohibition Act , 1961 , S. 4 , Art. 226 ]

Shri Mukesh Agarwal v. UOI & Ors (Gau)(HC) www.itatonline.org

Assam Goods and Services Act, 2017

S. 132(5) :Punishment for certain offences – Arrest – Bail – Cognizable -Non -bailable – Alleged wrongful availment of input tax credit – Offence non-cognizable and bailable – Custodial interrogation not required – Bail granted. [ S. 132 , BNSS, 2023 S.483, Art. 226 ]

Ujjawal Kumar Agarwal v. State of Assam (Gau)(HC) www.itatonline.org

S. 69C : Unexplained expenditure -Bogus purchases – Estimate of alleged bogus purchases – No substantial question of law – Appeal of revenue was dismissed . [ S. 260A ]

PCIT v. N. N. Trading Corporation ( Bom ( HC) www.itatonline .org PCIT v. Relcon Infraprojects Ltd. ( Bom( HC ) www.itatonline .org

S. 254(2) : Appellate Tribunal – Rectification of mistake apparent from the record – Subsequent decision of Supreme Court – Employee’s contributions (EPF/ESI) -Tribunal cannot invoke section 254(2) on basis of subsequent change in law – Order of rectification quashed . [S. 36(1)(va), 139(1), 143(1), 260A, Art. 226, 227]

Rajkumar Laxminarayan Kanojiya v. DCIT, CPC (Bom)(HC ) www.itatonline .org .

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

S. 43 : Penalty for failure to furnish return of income or furnish inaccurate particulars of an asset ( Including financial interest in any entity ) outside India- Non-disclosure of foreign assets – Use of word “may” in section 43 is directory and not mandatory – Assessing Officer has discretion to impose or waive penalty depending on facts – Mere failure to disclose foreign investment does not automatically warrant penalty – Interpretation of statutes . [S. 46(3)]

Vinil Venugopal v. DDIT (Inv.), FAIU-4(1) ( SB ) (Mum) ( Trib) www.itatonline .org Ranjeeta Vinil v. DDIT (Inv.), FAIU-4(1)( SB ). ( Mum)( Trib) www.itatonline .org

S. 80G : Donation – Provisional registration – Delay in filing Form No. 10AB – Technical glitch – Tribunal and CIT(E) empowered to condone the delay – Mere enabling clause to apply funds outside India cannot be ground to reject registration – Delay condoned – Matter restored to CIT(E) for fresh consideration on merits.
[S. 11(1)(c), 12A(1)(ac)(iii), 80G(5)(iii), Form No. 10AB]

Mohanji Bharat Welfare Foundation v. CIT(E) (Mum.)(Trib.) [www.itatonline.org]

S. 254(1) : Appellate Tribunal-Powers-Tribunal remanding matter with cost-Cost of ₹50,000 imposed on small trader held to be harsh and unjustified-Order of Tribunal set aside. [S. 250(6), 254(2B), 260A]

Abdul Mannan v. ITO (Cal)(HC) www.itatonline.org

S. 245 : Refunds-Setting off against tax due-Stay application- Pendency of appeal – Adjustment of refunds for AYs 2021-22 and 2024-25 against demand for AY 2017-18 is bad in law when appeal for AY 2017-18 is pending; such demand ought to be stayed till disposal of the appeal. [S. 246A, Art. 226]

Rajeshwar Bullion Trading v. ACIT [2025] 175 taxmann.com 889 (Bom)(HC)