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. 245C : Settlement Commission-Pendency of proceedings-No proceedings was pending-Petition is not maintainable.[S. 147 148, 245A, Art. 226]

Bishan Das Goyal HUF v. PCIT (2023) 294 Taxman 102 (Delhi)(HC)

S. 245C : Settlement Commission-Settlement of cases-Failure to disclose full and true disclosure-Writ petition is dismissed-SLP is dismissed. [S. 245D(1), Art.226]

Maa Mahamaya Industries Ltd. v. ITSC (2023) 459 ITR 277 / 153 taxmann.com 295 (Telegana) (HC) Editorial : SLP of assessee is dismissed, Maa Mahamaya Industries Ltd. v. ITSC (2023) 459 ITR 301 / 294 Taxman 424 (SC)

S. 245C : Settlement Commission-Settlement of cases-Failure to disclose full and true disclosure-Writ petition is dismissed-SLP is dismissed. [S. 245D(1), Art. 136]

Maa Mahamaya Industries Ltd. v. ITSC (2023) 459 ITR 301 / 294 Taxman 424 (SC) Editorial : Maa Mahamaya Industries Ltd. v. ITSC (2023) 459 ITR 277 / 153 taxmann.com 295 (Telegana) (HC)

S. 234A : Interest-Default in furnishing return of income-Levy of interest is mandatory-Review petition is dismissed. [S. 2(35), 5, 6(3)(ii), 131, 142(1), 143(2), 148,, 282]

Mansarovar Commercial (P.) Ltd. v. CIT (2023) 294 Taxman 513 / 335 CTR 744 (SC) Editorial : Mansarovar Commercial (P.) Ltd. v. CIT (2023) 453 ITR 661/ 293 Taxman 312//332 CTR 137 /224 DTR 305 (SC).

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Trading in waste materials-Return not filed by the seller-Sellers stock register-The assessee was not liable to submit any evidence to prove seller’s return and other particulars of seller-Demand is stayed. [Art. 226]

Rangasamy Engineers (P.) Ltd. v. ACIT (2023) 294 Taxman 610 (Mad.)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Pendency of appeal-Discretionary powers is to be exercised judiciously and reasonably and not arbitrary-Order quashed-Directed to pass fresh order in accordance with law.[S. 220(6), 250, Art. 226]

Nirmal Kumar Pradeep Kumar, (HUF) v. UOI (2023) 456 ITR 386/ 294 Taxman 321 / 333 CTR 345(Jharkhand)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Pendency of appeal before CIT(A)-Financial hardship-Directed the authority to issue a fresh order after thoroughly considering the facts, circumstances, and submissions made by the Assessee. [S. 250 Art.226]

Kunj Bihari Lal Agarwal v. PCIT(C) (2023) 294 Taxman 273/ 335 CTR 226 (Raj)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Cash credits-Pendency of stay application-Assessing Officer was directed to consider the stay application and pass an order. [S. 68, 220(6), 250, Art. 226]

Legend Steel (P.) Ltd. v. UOI (2023) 294 Taxman 564 (Orissa) (HC)

S. 206AA : Requirement to furnish Permanent Account Number-Non-Resident-Provision cannot have overriding effect on DTAA-Rates prescribed under DTAA are applicable-DTAA-India-Netherland-SLP of Revenue dismissed. [S. 2(37A)(iii), 4, 5, 9(1)(i), 90(2), 206AA(7), Art. 12(4)]

CIT (IT) v. Air India Ltd (2023)294 Taxman 163 /456 ITR 139(SC) Editorial : CIT v. Air India Ltd. (2022) 289 Taxman 492/ (2023) 456 ITR 117 (Delhi)(HC)

S. 194N : Payment of certain amounts in cash-Deduction of tax at source-Exemption to Societies-Directing Ministry of Finance, Government of India and CBDT to immediately examine representation of Tamil Nadu Government for exemption of Societies from section 194N after affording opportunity of hearing to Government and all stakeholders through public notice. [S. 119, Art. 226]

Erode Mavatta Valamana Thodakka v. Managing Director/Additional Registrar, Erode District Central Cooperative Bank (2023) 294 Taxman 730 (Mad.)(HC)