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. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Company-Directors-Separate notice to directors is not necessary-Directors could be as principal officer-Could be agitated before Trail court. [S. 2(35), 278B]
Mehala Machines India Ltd. v. ITO (2023)455 ITR 20/151 taxmann.com 404 (Mad) (HC)
S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Not Principal officers of the company-More than 70 years of age-Writ petition to quash the proceedings was rejected.[S.2(35), 278B]
Bharathiraja hospitals and research centre Pvt. Ltd. v. Dy. CIT (2023)455 ITR 30 /152 taxmann.com 300 (Mad.)(HC)
S. 271AAB : Penalty-Search initiated on or after Ist day of July 2012-No incriminating document seized during search-Penalty Could be imposed only under Section 271AAB and not under section 271(1)(c). [S. 132, 153A, 271(1)(c)]
PCIT v. Jai Maa Jagdamba Flour Pvt. Ltd. (2023)455 ITR 74/ 293 Taxman 102/ 333 CTR 317/ 226 DTR 425 (Jharkhand)(HC)
S. 264 : Commissioner-Revision of other orders-Bonafide mistake-Commissioner is not justified in rejecting the application on the ground that assessee failed to file revised return without considering the merits of the case-Directed to pass a reasoned and speaking order. [S. 10(38), 139(5), Art. 226, 265]
Ena Chaudhuri v. ACIT (2023) 455 ITR 284 / 227 DTR 74 /148 taxmann.com 100 (Cal)(HC)
S. 260A : Appeal-High Court-Revision of orders prejudicial to revenue-Order set aside by the Tribunal-Submissions not before the Tribunal-Liberty granted to the Department to approach tribunal for clarification or rectification of order. [S. 254(2), 263]
PCIT v. Sinhotia Metals and Minerals Pvt. Ltd. (2023)455 ITR 736(Cal)(HC)
S. 254(1) : Appellate Tribunal-Powers-No cross objections by the Department-Tribunal remanding of matter in entirety-Prejudicial to assessee-Tribunal is directed to limit its adjudication to issues raised by assesses.-Order of Tribunal is set aside. [S. 36(1)(iii) 147]
Kausalya Agro Farms And Developers Pvt. Ltd. v Dy. CIT (2023)455 ITR 432/334 CTR 460 (Telangana)(HC)
S. 250 : Appeal-Commissioner (Appeals)-Limitation-Appeal Should be heard within reasonable time-Directed to dispose of the appeal within a period of three months from the date of receipt of a copy of the order. [S. 246A, 250(6A), Art. 226]
Venkat Rao Paleti v. CIT (2023) 455 ITR 48 /153 taxmann.com 284/ 333 CTR 103 (Telangana)(HC)
S. 245D : Settlement Commission-Settlement of cases-Procedure Due process followed-No allegation of fraud or malice-Writ petition is dismissed.[S. 245C, 245A, 245D(4), Art. 226]
CIT v. ITSC (2023)455 ITR 112 (Telangana)(HC)
S. 245 : Refunds-Set off of refunds against tax remaining payable-Order adjustment of refund was passed before time granted to respond notice-Order set aside.[S. 237, Art. 226]
Travelport International Operations Ltd. v. CIT (IT)(2023)455 ITR 510 (Delhi)(HC)
S. 244 : Refunds-Interest on refunds-Additional interest-Delay in granting refund pursuant to order of Tribunal which is affirmed by High Court-Entitled to refund with interest and additional interest-Directed to comply the direction within three months-Failure to comply the direction compensation shall be paid of Rs 1lakh. [S.244(IA) Art. 226]
Bombardier Transportation India Pvt. Ltd. v Dy. DIT (TDS) (2023)455 ITR 278 / 149 taxmann.com 460 (Guj)(HC)