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
Click here to download the pdf versions of the Digest of case laws

S. 268A : Appeal-Instructions-Circulars-Monetary limits-Tax liability below 1 crore-Department appeal was dismissed.[S. 260A]

PCIT v. Bharat Infra Tech (P.) Ltd. [2022] 291 Taxman 185 (Karn)(HC)

S. 264 : Commissioner-Revision of other orders-Rejecting the prayer for withdrawal of revision petition-Deciding on merit-Order set aside and remanded. [Art.226]

Rajendra Singh v. UOI (2022) 291 Taxman 168 (MP)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limited scrutiny-Mismatch of amount paid to related persons-Verification of expenditure-The issue which was not subject matter of limited scrutiny-Revision order to disallowance of expenditure under section 14A was quashed.[S. 14A, 40A(2)(b), 57]

PCIT v. Naga Dhunseri Group Ltd. (2023) 291 Taxman 278 (Cal.)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Capital asset-Lease hold right-Capital or revenue-Cancellation of allotment of plot of land-Compensation-Treated as capital-receipt Revision order was quashed. [S. 2(14), 4, 28(i)]

PCIT v. Pawa Infrastructure (P.) Ltd. (2023) 457 ITR 392/291 Taxman 297 (Delhi)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Initiation of proceedings based on a proposal given by the assessing officer-Without application of mind-Revision was quashed. [S. 10(38) 45]

PCIT v. Reeta Lakhmani (2023) 291 Taxman 358 (Cal)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Purchase and sale of land-Capital asset-Intention to construct a Tech Park-No development activity-Revision is held to be not valid. [S. 2(14),28(i), 45, 143(3)]

Embassy Brindavan Developers v. CIT (2023) 457 ITR 234/ 291 Taxman 188 (Karn)(HC).Editorial : Notice issued in SLP filed by the Revenue , CIT v. Embassy Brindavan Developers (2023) 294 Taxman 437 (SC)

S. 254(1) : Appellate Tribunal-Duties-Failure of Tribunal examine the matter on merits-Matter remanded. [S. 260A, 271 A ABB, 273B]

PCIT v. Sanjay Dhingra (2023)457 ITR 588/ 291 Taxman 291 (Cal)(HC)/PCIT v. Sidhant Gupta ( 2023) 457 ITR 588/ 291 Taxman 291 (Cal)( HC)

S. 245F : Settlement Commission-Powers-Special Audit-Settlement Commission does not have power to direct aa special audit under section 142(2A) of the Act. [S. 142(2A), 245C, Art. 136]

ITSC v. Agson Global (P.) Ltd. (2023) 291 Taxman 356 (SC) Editorial: Agson Global (P.) Ltd v. ITSC (2016) 380 ITR 342/ 237 Taxman 158 (Delhi)(HC), affirmed.

S. 225 : Collection and recovery-Stay of proceedings-20 percent not a pre-requisite for all appeals-Prima facie case, the balance of convenience, and irreparable injury while disposing of the stay application-stay order is set aside, and the matter is remanded for fresh adjudication after granting an opportunity to be heard. [S. 220, Art. 226]

Dabur India Ltd. v. CIT (TDS) (2023) 291 Taxman 3 (Delhi)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before Commissioner (Appeals)-Refund-Assessee was directed to approach appropriate authority under section 220(6) by filing stay application pending appeal. [S. 220(6), 225,246A, Art. 226]

Noorul Islam Educational Trust v. CIT (Appeals) (2023) 291 Taxman 271 (Mad.)(HC)