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.234E: Fee-Default in furnishing the statements-Deduction of tax at source-Delay in filing statement of tax deducted at source-late fee-Position prior to 1-6-2015-Amendment of section200A with effect from 1-6-2015-Late fee could be charged in respect of delay prior to amendment.[S.200A(1)(c), 206C(3), Art. 226]

Conceria International Pvt. Ltd. v. ITO [2023] 157 taxmann.com 335/(2024) 464 ITR 92/ 337 CTR 237 (Mad)(HC)/Editorial : Dundlod Shikshan Sansthan . v. UOI (2016) 284 CTR (Raj) 175 : (2016) 131 DTR 382 (Raj) (HC) and Rajesh Kourani v. UOI nion of In. (2017) 297 CTR 52/ 156 DTR 129(Guj) (Guj) HC ) (2017) concurred with; Fatheraj Singhvi v. UOI (2016) 142 DTR 281 / 289 CTR 602 (Karn)(HC) dissented from.

S. 220 : Collection and recovery-Assessee deemed in default-Garnishee proceedings-Appeal-High Court-Stay of recovery pending appeal-Buyback of Shares-Interim stay of recovery proceedings granted on conditions of deposit of cash and property for remaining dues with department.[S. 2(22), 46A, 115-O, 220 (6), 260A, Art. 226]

Cognizant Technology Solutions India Pvt. Ltd. v. Asst. CIT (2024) 464 ITR 183 / 338 CTR 143 (Mad)(HC) Editorial : Direction of High Court is modified and requirement of security with respect to penalty was to be dispensed with, Cognizant Technology Solutions India (P.) Ltd. v. ACIT (2024) 297 Taxman 137 /464 ITR 190/ 338 CTR 141 (SC)

S. 197 : Deduction at source-Certificate for lower rate-Mere assertion that income could not be estimated cannot be ground for rejection of application for certificate. [R.28AA, Art. 226]

Bitkuber Investments Pvt. Ltd. v. Dy. CIT (TDS) (2024) 464 ITR 193 /336 CTR 61 (Karn)(HC)

S. 153C : Assessment-Income of any other person-Search-Block Assessment-Satisfaction note-Block period-Seized material must pertain to relevant assessment year-Bearing-Notices issued in absence of incriminating material based on non-speaking satisfaction notes unsustainable-Satisfaction notes in these petitions had alluded to incriminating material having been recovered for the assessment years 2013-14 and 2014-15, respectively, and the materials that were correlatable had been specifically identified. All other contentions of parties could be raised in the ongoing proceedings. [S. 132, 153A 158BB, Art. 226 ]

Saksham Commodities Ltd. v.ITO (2024) 464 ITR 1/ 338 CTR 418 (Delhi)(HC)

S. 149 : Reassessment-Time limit for notice-Notices issued under unamended provision after 1-4-2021 for assessment year 2013-14-Notice is not barred by limitation.[S. 147, 148, Art. 226]

Saluja Steel And Power P. Ltd. v. ITD (2024) 464 ITR 724 (Jharkhand)(HC)/Santapuria Alloys P.Ltd v . ITD ( (2024) 464 ITR 724 (Jharkhand )(HC)

S. 149 : Reassessment-Time limit for notice-Finance Act, 2021-Search conducted in June, 2022-Relevant assessment year-Notice of reassessment on 31-3-2023 for Assessment Year 2013-14 is valid. [S. 149 153A, 153C, Art. 226]

Devika Construction and Developers Pvt. Ltd. v. PCIT (2024) 464 ITR 708 / 336 CTR 75 (Jharkhand)(HC) Naresh Kumar Kejriwal v. PCIT (2024) 464 ITR 708 / 336 CTR 75 (Jharkhand)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Assessee must be given opportunity to be heard-Notice and order disposing the objection is quashed and set aside.[S. 148, 148A(b), 148A(d),Art. 226]

Chotanagpur Diocesan Trust Association v. UOI (2024) 464 ITR 748 (Jharkhand)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Change of opinion-New procedure does not depart from principle that reassessment not permissible on mere change of opinion-Notice and order disposing the objection is quashed. [S. 147, 148, 148A(b), 148A(d) Art. 226]

Basic Clothing Pvt. Ltd. v. ITO (2024) 464 ITR 771 (Delhi)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Jurisdiction-Notice issued under existing law and reassessment order passed becoming final-Notice issued under section 148A pursuant of direction of Supreme Court in UOI v. Ashish Agarwal (2022) 444 ITR 1(SC)-Notice is without jurisdiction hence quashed. [S. 147, 148 148A(b), 148A(d), Art. 226]

Arvind Kumar Shivhare v. UOI (2024) 464 ITR 396/ 161 taxmann.com 769 (All)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Opportunity of personal hearing requested in reply to Initial show-cause notice not given-Reassessment notice and order disposing the objection is quashed and set aside.[S 148A(b), 148A(d), Art. 226]

Winsome Highrise Pvt. Ltd. and Another v. UOI (2024) 464 ITR 101 (Cal)(HC)