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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Advocate Act,1961

S. 24:Persons who may be admitted as advocates on a State roll- Duties of advocate – Production of evidence – Party cannot be penalised for fault pf counsel – One more opportunity is granted to produce evidence – One more opportunity was granted to plaintiff to adduce evidence subject to payment of costs of Rs .5000 .-
Every lawyer is expected to keep in mind the fact that he is also an officer of the Court and judicial system is based upon co operation of lawyers – It is also expected from the concerned lawyers of parties to positively remain present before Court on the date given by the trail court . However , if the lawyer is not in a position to remain present , he shall make alternative arrangement for proceedings of the case in order to avoid inordinate delay . [Civil Procedure Code , 1908 , O.18 R. 24 ]

Gofelal Banjare v. Bhagelal Banjare ( Dead) AIR 2024 Chhatisgarh 185 ( HC)

S. 153C : Assessment – Income of any other person – Search – On money – Six assessment years – Date of search – Date of receipt of seized material – Relevant assessment year -Search was conducted prior to the Finance Act , 2017 – Search was conducted before the Finance Act , 2017 , power to assess block period of ten years could not be attracted in case of a search which had taken place prior to 1-4-2017- Satisfaction note for the asessee being a non -searched party in AY. 2018 -19 – Order passed is beyond permissible period of six years – Assessment order for the Assessment year 2011 -12 is quashed . [ S. 69A, 132 , 153A,]

Rupesh Kantilal Savla v. ACIT ( Mum)( Trib) www.itatonline .org

S.87A:Rebate of income -tax in case of certain individuals – New tax regime – Tax on income of individuals and Hindu undivided family – Rebate u/s 87A is substantive right which cannot be deprived by procedural changes such as changes in the utility software made by the department – The Court has directed the CBDT to extend the date of filing of return of income of AY. 2024-25 from 31 st December 2024 at least up to 15 th January 2025 by forthwith issuing a notification u/ s 119 of the Income -tax Act , 1961 so that the assesses can file a belated /revised return and claim rebate u/s 87 A in such return – The PIL is listed for hearing on 9 th January 2025 . [S.115BAC, 119,139(1), 139(4) , Art. 226 ]

The Chamber of Tax Consultants v. Director General of Income -Tax Systems & Ors (2025) 302 Taxman 505 ( Bom)( HC) Editorial : Final order, Chamber of Tax Consultants v .DGIT (systems) (2025) 473 ITR 85 / 303 Taxman 451 (Bom)(HC)( Bom)( HC) www.itatonline .org

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

S. 50 : Punishment for failure to furnish in return of income, any information about an asset (including financial interest in any entity)located outside India-Punishment for false statement in verification-Assets acquired prior to the coming into force of the Black Money Act-In the criminal petition, there was no challenge to the validity of S. 72(c)-Observations of the High Court in para 15 regarding application of Art. 20 of the Constitution of India are stayed till further order. [S.2(11), 2(12), 10, 52, 59, 72(C), IT Act, 131, Criminal Procedure Code, 1973, S.200, 256, Art.20]

IT Department v. Dhanashree Ravindra Pandit (2024) 340 CTR 411 / 241 DTR 65 / 300 Taxman 587 (SC) Editorial : Dhanashree Ravindra Pandit (Smt.) v. IT Department (2024) 340 CTR 412 / 241 DTR 66(Karn)(HC), Certain observations is stayed.)

S. 281B : Provisional attachment-Protect the interest of the Revenue-Properties are mortgaged-Working capital-Order is passed directing the Revenue to lift the attachment on bank account to enable the assessee to avail the working capital facilities etc. from the banks. [Art. 226]

Rathna Akshaya Estates (P) Ltd. v. PCIT (2024) 340 CTR 159 / 238 DTR 32 (Mad)(HC) Saravana Selvarathnam Retail(P) Ltd v. PCIT 2024) 340 CTR 159 / 238 DTR 32 (Mad)(HC)

S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Reasonable cause-Paid tax with interest-Prosecution is quashed. [S. 278AA, Criminal Procedure Code, 1973, S 482]

Aditya Institute of Technology & Management v. State of Andhra Pradesh (2024) 340 CTR 208 / 240 DTR 447/ 163 Taxmann.com 738 (AP)(HC)

S. 271(1)(c) : Penalty-Concealment-Not specifying the charge-Order of Tribunal quashing the penalty is set aside and directed the Tribunal to decide on merits-Interpretation of statutes-Rule of literal construction. [S. 260A, 271(IB), Expln. 5A, 274]

PCIT v. Thakur Prasad Sao & Sons (P) LTD. (2024) 340 CTR 10 / 238 DTR 313 / 163 Taxmann.com 449 (Cal)(HC)

S. 260A : Appeal-High Court-Cross objections becoming infructuous-Appeal of Revenue dismissed-Cross objection dismissed-No substantial question of law. [S. 253(4), Rule, 47(2), Form No.36A]

Essence Commodities (P) LTD. v ACIT (2024) 340 CTR 718 / 238 DTR 294 (MP)(HC) Editorial. Review petition is dismissed, Essence Commodities (P) Ltd. v. ACIT (2024) 340 CTR 705 / 238 DTR 281/ 163 Taxmann.com 473 (MP)(HC)

S. 260A : Appeal-High Court-Review-Mistake apparent-No error apparent on face of record-Decision or order cannot be reviewed merely because it is erroneous and there was no reason to review/recall order of High Court. [S. 253(4), Rule, 47(2), Form No.36A, Code of Civil Procedure, 1908, Order 47 Rule 1]

Essence Commodities (P) LTD. v ACIT (2024) 340 CTR 705 / 238 DTR 281/ 163 Taxmann.com 473 (MP)(HC) Editorial: Essence Commodities (P) LTD. v ACIT (2024) 340 CTR 718 / 238 DTR 294 (MP)(HC)

S. 250 : Appeal-Commissioner (Appeals)-Multiple e-mail id-Opportunity of being heard-Primary and email id-Notices were sent email-Responded by the assessee-Opportunity of hearing was given-Writ petition is dismissed. [S. 254(1) Art. 226]

Sham Basheer v. CIT (A) (2024) 340 CTR 742 / 240 DTR 219 (Ker)((HC) Editorial : Order of single judge is set aside, Sham Basheer v. CIT (A).(2024) 340 CTR 739 / 240 DTR 217 (Ker)(HC)