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-Vested right to personal hearing-If it has been requested for-Order was quashed and set aside. [S. 144B(7)(viii), Art. 226]

DLF Emporio Ltd v. NFAC (2023) 291 Taxman 455 (Delhi)(HC)

S. 144 : Best judgment assessment-Principle of natural justice-Order set aside. [S. 144B, Art. 226]

Sudhakar v. ACIT (2023) 291 Taxman 183 (Karn.)(HC)

S. 143(3) : Assessment-Jurisdictional issue-Notice issued by an authority who had no jurisdiction at relevant time-Participated in the proceedings-Issue of notice under section 143(2) is not procedural irregularity-Order of Tribunal quashing the order was up held. [S. 143(2), 292BB]

PCIT v. Cosmat Traders (P.) Ltd. (2022) 291 Taxman 6 (Cal)(HC) Editorial: Order of Tribunal in Cosmat Traders (P) Ltd v. ITO (2021) 189 ITD 504 (Kol)(Trib) is affirmed.

S. 143(2) : Assessment-Notice-Fringe benefits tax-Notice issued after six months from end of relevant financial year-Order of Tribunal quashing the assessment order was affirmed.[S. 115WE, 158BC]

PCIT v. GJ Trading (P.) Ltd. (2023) 291 Taxman 152 (Telangana)(HC)

S. 127 : Transfer of case-No show cause notice was issued-Matter remanded to Commissioner for passing speaking order after affording opportunity of hearing.[S. 148, 148A(d), Art, 226]

Nouvelle Advisory Services (P.) Ltd. v. ACIT (2023) 291 Taxman 583 / 331 CTR 235/ 223 DTR 145 (Cal)(HC) Editorial: Order of single judge is modified,Order of single judge is modified , Nouvelle Advisory Services (P.) Ltd. v. ACIT (2023) 331 CTR 239/ 223 DTR 449( Cal )( HC) W.P.A. No. 25453 of 2022 dt.24-11-2022.

S. 119: Central Board of Direct Taxes-Application for condonation-Return-Bonafide reasons-Delay in filing of return was condoned-Allowed to file the return within specified time. [S.119(2b), 139(1), Art. 226]

Combined Tracom (P.) Ltd. v. UOI (2023) 291 Taxman 9 (Karn)(HC)

S. 92B : Transfer pricing-Corporate guarantee-Overseas Associated Enterprises-Matter remanded by the Tribunal-Amendment made to provisions of section 92B, by the Finance Act,2012 with retrospective effect from 1-4-2002-Order of High Court which affirmed the order of tribunal is affirmed-SLP of the assessee is dismissed [S.92C, Art. 136]

Jubilant Pharmova Ltd v. Add.CIT (2023) 291 Taxman 439 (SC) Jubilant Pharmova Ltd v. Add.CIT (2023)458 ITR 172 / 291 Taxman 527 (SC) Editorial: Refer Jubilant Pharmova Ltd v. Add.CIT (2023) 146 taxmann.com 319 (All)(HC). Jubilant Pharmova Ltd v. Add.CIT (2023) 146 taxmann.com 222 /458 ITR 170 (All)(HC).

S. 89 : Relief for income-tax-Arrears or advance of salary-Order of High Court decision was not available when the order was passed-Order of High Court was available subsequently-Entitle for the relief.[.S.10(10C), 264, Art, 226]

N.S.R Murthy v. CIT (2023) 291 Taxman 580 / 333 CTR 869(Telangana) (HC)

S. 80IB(10) : Housing projects-Approved plan of Municipal Authority-All flats were having built up area of less than 1000 square feet-Completion certificate was issued by competent Authority-Order of Tribunal allowing the deduction was affirmed. [S. 80IB(10), 260A]

PCIT v. Vardhan Builders (2022) 291 Taxman 450/(2023) 456 ITR 310 (Bom.)(HC)Editorial : SLP dismissed ( 2023) PCIT v. Vardhan Builders ( 2023 256 taxmann.com. 364 ( SC)

S. 69A : Unexplained money-Failure to produce books of account-Justified in making addition.[S.133(6), 145]

Dhansukhlal Jekisondas (HUF) v. ITO (2023) 456 ITR 650/291 Taxman 486 (Guj) (HC)