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.260A: Appeal -High Court- Mesne profit – Capital or revenue -Dismissal of the appeal on the ground that the department has not filed an appeal against the Judgement of special Bench was held to be not justified – High Court was directed to hear the appeal on merits [ S.4 ]

CIT v. Goodwill Theatres P. Ltd. (2018) 400 ITR 566 (SC) Editorial : Order in CIT v. Goodwill Theatres Pvt. Ltd. (2016) 386 ITR 294 / 241 Taxman 352 (Bom.)(HC) was set aside/On remand , the appeal of the Revenue is dismissed due to low tax effect following the Circular No. 17 of 2019 dt. 8th August , 2019 . (ITA No. 2356 of 2013 dt 19 -8 2022 )

S. 254(2A) : Appellate Tribunal – Interim stay-Contempt- Strictures passed against the Department for confronting, showing resentment and displeasure to the Tribunal for granting interim stay against recovery of demand. Petition of revenue was dismissed with costs of Rs. 20,000/- to be deposited in Prime Minister’s Relief fund within 15 days of receipt of the copy of this order. [ S. 11 ]

ITO (E) v. Chandigarh Lawn Tennis Association ( 2018) 193 TTJ 256// 163 DTR 113/ 66 ITR 14( SN) (Chd.)(Trib) , www.itatonline.org

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –Review of order on the basis of principle laid down by Superior courts was held to be not permissible .

Gowthami Associates v. ITO (2018) 168 ITD 509 (Bang) (Trib.)

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – Interest on borrowed capital- Rectification order passed by Tribunal subsequently allowing the interest was quashed [ S. 36(1)(iii) ]

PCIT v Nirma Ltd (2018) 252 Taxman 187 (Guj)(HC) Editorial : SLP of assessee is dismissed Nirma Ltd v. PCIT ( 2019) 265 Taxman 560 (SC)

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –Remanding the matter to the Assessing Officer—No illegality or perversity-Rectification is not maintainable [ S.12AA ]

CIT ( E) v. JK Education Samiti. (2018) 400 ITR 174 (P&H) (HC)

S. 254(2):Appellate Tribunal-Rectification of mistake apparent from the record –Order in the case of sister concern is binding on the Tribunal unless set-aside or stayed. A rectification application on the ground that the orders in the sister concern’s case are not correct is not permissible as it amounts to a review [ S. 254(1)]

Procter & Gamble Home Products Pvt. Ltd. v. ITAT(2018) 404 ITR 101/ 170 DTR 205 / 305 CTR 605 ( Bom)(HC) , www.itatonline.org

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)