S. 276C : Offences and prosecutions – Wilful attempt to evade tax – Failure to pay self-assessment tax along with return – Mere delay in payment of self-assessment tax does not amount to wilful attempt to evade tax – Continuation of prosecution would be abuse of process of law – Complaint quashed and dismissed . [S.139, 140A,143(1), 276C(1), 276(2) ,276B, 278E, 279(1),Art. 227]
Vilas Babanrao Kalokhe v. PCIT (2025 (Bom)(HC) www.itatonlineorg
Digest of case laws
Online digest of latest case laws
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 –Duties – Alleged AI-generated order – Bias apprehension – Transfer of case – Once the ITAT President reassigned the matter to another Bench, writ petition seeking deferment of hearing became infructuous .[Art. 226, 227]
Buckeye Trust v. Registrar, ITAT ((Karn) (HC) www.itatonline.org Editorial : Buckeye Trust v. CIT (ITA No. 1051 /Bang / 2024 dt 30-12 -2024 . ITAT suo -moto recalled the order u/s 254(2) of the Act by order dated 7 -1 -2025 , www.itatonline.orgS. 263 : Commissioner – Revision of orders prejudicial to revenue – Special category States – Manufacture of essential oils and perfumery -Assessment without incriminating material – Search assessment – Deduction u/s 80IC – Revisionary power cannot be exercised in respect of completed/unabated assessments in absence of incriminating material – Revision order quashed. [S. 80IC, 132, 143(3), 153A, 153C , 153D]
Raj Impex v. PCIT (Central), Mumbai-1 (Mum)(Trib) www.itatonline.orgS. 9(1)(vii) : Income deemed to accrue or arise in India – Fees for technical services (FTS) – Functional Service Agreement – Standardized support services – No managerial, technical or consultancy element – Not taxable as FTS- DTAA – India–Belgium . [S.9(1)(vi)), Art. 12(3)(a), 12(3)(b)]
Solvay S.A. v. DCIT (Intl. Tax), (Mum)(Trib) www.itatonline.orgMaharashtra 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.orgCentral 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.orgAssam 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.orgS. 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 .orgS. 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 .