S. 251 : Appeal-Commissioner (Appeals)-Powers-Assessment made without issuing the notice-No power to set aside assessment and direct Assessing Officer to reframe assessment order-Assessment order and order of CIT(A) is quashed. [S. 143(2)]
Vishnu Packing P. Ltd. v. Asst. CIT (2024) 109 ITR 453 (Trib) (Delhi)(Trib)
Digest of case laws
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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. 250 : Appeal-Commissioner (Appeals)-Procedure-Penalty 1Appeal dismissed ex-parte-Matter remanded to the file of CIT(A) to grant one more opportunity of hearing and decide on merits. [S. 270A]
Green Bio Tech v. ITO (2024)109 ITR 93 (SN)/)/ 159 taxmann.com 1573 (Hyd.)(Trib.)S. 250 : Appeal-Commissioner (Appeals)-Dismissal of appeal-1Remedy under Vivad Se Vishwas Scheme sought against other orders-Appeal restored to Commissioner (Appeals) for disposal of appeal on merits-Appeals not served on registered address-Delay in filing of appeal is condoned. [S. 92CA, 254(1)]
Refop India Co. v. Asst. (2024)109 ITR 95 (SN.) (Delhi)(Trib)S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex-parte order-Order is set aside-Appellate Tribunal-Delay of 2 days-Delay in filing the appeal is condoned. [S. 68, 254(1)]
Shiv Edibles Ltd. v. Asst. CIT (2024)109 ITR 612 (Jaipur)(Trib)S. 250 : Appeal-Commissioner (Appeals)-Procedure-Additional evidence-Remand report-Failure to discuss-Possible human error-Matter remanded for de novo adjudication. [S. 144]
Rohit Yadav v. Asst. CIT (2024)109 ITR 431 (Jodhpur) (Trib)S. 194J : Deduction at source-Fees for professional or technical services-Hospital-Consultation charges to doctors-Not salary-Deduction of tax under section 194J is proper-Not in default. [S. 192, 201(1), 201(IA)
Asst. CIT (TDS) v. Artemis Medicares Services Ltd. (2024)109 ITR 84 (SN)/)/ 159 taxmann.com 1368 (Delhi) (Trib)S. 144C : Reference to dispute resolution panel-Not eligible assessee-Draft assessment order and assessment order is quashed as time barred-Additional ground-Question of law-Admitted.[S.92CA, 144C(15) (b)(i), 153 (1), 154(4)]
Bristol-Myers Squibb (I) P. Ltd v. Add. CIT (2023) 151 taxmann.com 321/ (2024) 109 ITR 464 (Mum)(Trib)S. 144 : Best judgment assessment-Bogus purchases 1Information from Sales tax Department-Sales not doubted-Disallowance of 4 % of purchases is considered as fair-Delay of 10 days is condoned.[S. 254(1)]
JMD Corporation of India Ltd. v. ITO (2024)109 ITR 485 (Mum)(Trib)S. 143(3): Assessment-Limited scrutiny 1Huge expenditure Failure to submit proof-Matter restored to Assessing Officer for de novo consideration-Delay in filing of appeal is condoned.
M. S. Sorters P. Ltd. v. Asst. CIT (2024)109 ITR 24 (SN)(Bang)(Trib)S. 143(3): Assessment-Transport agent-Failure to submit necessary details-Suffering from cancer-Matter remanded to the file of the Assessing Officer-Delay in filing the appeal is condoned. [S. 44AB.251(1)(a), 254(1)]
Durgesh Pandey v. ITO (2024)109 ITR 66 (SN)(Raipur) (Trib)