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. 237 : Refunds-Delay in filing application for refund-Claims Exceeding Rs. 50 Lakhs to be considered by CBDT-Directed the Board to pass an order on refunds [S.119, 133A, 194C, 201(1), Art, 226]

Jharkhand Bijili Vitran Nigam Ltd. v. PCIT (2023)455 ITR 436/333 CTR 738 /150 taxmann.com 191 (Jharkhand)(HC)

S. 237 : Refunds-Scheduled Tribe-Salary-Tax deducted at source-Migrating from his place of origin specified area to another specified area-Entitle to exemption-Tax deducted to be refunded.[S. 10(26), 192 197, Art. 226, 342]

Chyawan Prakash Meena v. UOI (2023)455 ITR 258 /150 taxmann.com 235 / 331 CTR 690/ 223 DTR 473 (Gau)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Factors to be considered in terms of the Judgement of Supreme Court. [220(6), 226(3), 246A, Art. 226]

Trichy District Lorry Owners Association v. CIT(A) (NO. 1) (2023)455 ITR 545 (Mad)(HC) Trichy District Lorry Owners Association v. CIT(A) (NO. 2) (2023)455 ITR 548 / 154 taxmann.com 98 ((Mad)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Recovery of 20 Per Cent. of disputed tax from bank accounts-Directed to dispose of appeal expeditiously-Stay is granted remaining 80 percent of disputed demand. [S. 156, 220(6),246A, Art. 226]

Thasirkhan Abdul Hameed v. Dy. CIT (NO. 2) (2023) 455 ITR 609 /152 taxmann.com 443 (Mad)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Rejection of application for stay-Order set aside-Matter remanded to Assessing Officer for fresh consideration and passing reasoned order.[S.220(6),246A, Art. 226]

Thasirkhan Abdul Hameed v. Dy. CIT (NO. 1) (2023)455 ITR 605 (Mad)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay-High pitched assessment-Appeals not disposed of for long time-Entitle to stay of recovery proceedings-CIT(A) is directed to hear the appeals at the earliest. [S. 250, Art. 226]

Jankalyan Vinimay Pvt. Ltd. v Dy. CIT (2023)455 ITR 456/332 CTR 661/ 224 DTR 33 /153 taxmann.com 712 (Cal)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Prima facie case-High pitched assessment-Undue financial hardship-Pendency of appeal before CIT(A). [S. 69, 220(6), 250, Art. 226]

Bhil Employees Welfare Fund No. 4 v. ITO (2023)455 ITR 130/147 taxmann.com 427(Bom)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal-The stay application must be considered in a judicious manner. [S. 220(6), Art. 226]

ALM Industries Ltd. v. Dy. CIT (2023)455 ITR 319/ 331 CTR 415/ 223 DTR 98 /153 taxmann.com 374 (All)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Pendency of appeal before CIT(A)-Directed to stay the recovery proceedings-CIT(A) is directed to dispose of appeal expeditiously. [S. 220(6), 246A, 250, Art. 226]

Great Barter Pvt. Ltd. v. ACIT (2023) 455 ITR 452 / 330 CTR 442/147 taxmann.com 296 (Cal)(HC) Editorial : Decision of single judge is reversed (WP.Nos. 4717 / 4720 of 2018 dated September 26, 2018, reversed.

S. 220 : Collection and recovery-Assessee deemed in default-Waiver of interest Tax paid through the PAN of minor son-Denying the credit is not justified-Directed to waiver of interest.[S.64, 220(2A), 244A, Art. 226]

Fuaad Musvee v. PCIT (2023) 455 ITR 243/ 335 CTR 217 /147 taxmann.com 426 (Mad)(HC)