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. 144B : Faceless Assessment-Natural justice-Specific request to afford an opportunity of personal hearing through video conference-Order is set aside. [S.144B(6)(viii), Art. 226]

Maheshkumar Bhagvandas Patel v. ITO (2023) 294 Taxman 376 (Guj)(HC)

S. 144B : Faceless Assessment-Unexplained investments-Reassessment-Personal hearing was not provided-Assessing Officer was to be directed to grant personal hearing and pass assessment order on merits by taking appropriate facts. [S. 69, 147, 148, Art. 226]

R. Rajasekaran v. Addl.CIT (2023) 294 Taxman 60 (Mad.)(HC)

S. 143(3) : Assessment-Limited scrutiny-Notice was issued for proposed addition-Notice issued under section 143(2) is held to be valid. [S. 68, 1432), Art. 226]

Angusamy Gounder Subbu Rathinamun v. ACIT (2023) 294 Taxman 34 (Mad.)(HC)

S. 143(3) : Assessment-Addition-Order of Tribunal is affirmed. [S. 260A]

PCIT v. Santosh Kumar Agarwal (2023) 153 taxmann.com 638 (All)(HC) Editorial : SLP of Revenue is dismissed, tax effect was only Rs. 1.75 lakhs, PCIT v. Santosh Kumar Agarwal (2023) 294 Taxman 515 (SC)

S. 143(3) : Assessment-Order passed on same day of fixing date of hearing-Matter remanded to the Assessing Officer. [Art. 226]

Prema Rengarajan v. Dy. CIT (2023) 294 Taxman 104 (Mad.)(HC)

S. 143(2) : Assessment-Notice-Cash credits-Notice did not suffer from any legal infirmity as it satisfied all ingredients under that provision-Writ petition is dismissed. [S. 68, Art. 226)

Anguswamy Gounder Subbu Rathinamun v. ACIT (2023) 294 Taxman 34 (Mad)(HC)

S. 142(2A) : Inquiry before assessment-Special audit-Opportunity of hearing was given-Writ to quash the special audit is dismissed-SLP of the assessee is dismissed. [S. 142(1)]

NBCC (INDIA) Ltd. v. AddI. CIT (2023) 458 ITR 753 /294 Taxman 339 (SC) Editorial: NBCC (INDIA) Ltd. v. AddI. CIT (2020) 422 ITR 429/ 272 Taxman 65 (Delhi) (HC)

S. 127 : Power to transfer cases-Search operations-No incriminating material-No connection between the two entities-Transfer is invalid. [S. 132, Art.226]

Kamal Varandmal Galani v. PCIT (2023) 294 Taxman 265 / 460 ITR 380/ 339 CTR 489(Bom)(HC)

S. 127 : Power to transfer cases-Cases transferred from E-assessment unit to Central Circle-Sanction of CBDT is not required as provided in E-assessment Scheme-Writ petition is dismissed. [S. 119, 143(3A), 143(3B), Art. 226]

Sanjay Gandhi Memorial Trust v. CIT (2023) 455 ITR 164 /294 Taxman 130 / 332 CTR 817 (Delhi) (HC)

S. 119 : Central Board of Direct Taxes-Instructions-Return-Delay of 21 seconds-Disallowance of claim under section 80IA-Delay was condoned. [S. 80IA, 119(2)(b), 143 (1), Art. 226]

Balaji Super Alloys v. PCIT (2023) 294 Taxman 346 (Mad.)(HC)