S. 250 : Appeal-Commissioner (Appeals)-Powers-Conduct the enquiry to dispose of the appeal as he deemed fit [S. 250(4)]
Dy. CIT v. Converteam Group (2022) 99 ITR 34 (SN)(Delhi) (Trib)
Digest of case laws
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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. 250 : Appeal-Commissioner (Appeals)-Procedure-Additional grounds admitted violation of Rule 46A(3)-Without providing an opportunity to the Assessing Officer-Matter remanded. [R. 46A(3)]
ACIT v. Fiat India Pvt Ltd (Now known as New Holland Fiat India Pvt Ltd)(2022) 217 TTJ 74 (Mum)(Trib)S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Dismissal of appeal in limine-Matter restored to consider maintainability of appeal. [S. 139(1) 153A, 246A, 249(4), 250]
Topworth Urja and Metal Ltd. v. ACIT (2022) 99 ITR 233/ 219 TTJ 625/ 217 DTR 41 (Raipur)(Trib)S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Denial of appeals-Protective assessment-Additional grounds-Appeal maintainable-Order of the Assessing Officer converting the protective addition into substantive addition was deleted. [S. 132(1) 153A, 245D(4) 254(1)]
Dy.CIT v. Pallavi Mishra (Smt) (2022) 99 ITR 214 (Jaipur)(Trib)S. 244A : Refunds-Interest on refunds-Entitled to interest up to actual date of actual payment of refund.
Mangalam Arts v. Dy. CIT (2022) 98 ITR 63 (SN)(Jaipur) (Trib)S. 245S : Advance rulings-Binding-Non-Resident-Royalty-Assessing Officer Holding Payments For Software Licence Services Taxable As Royalty Following Ruling Of Authority For Advance Rulings-Justified.
EY Global Services Ltd. v. ACIT (IT) (2022)96 ITR 58 (SN) (Delhi) (Trib)S. 234E : Fee-Default in furnishing the statements-Intimation for periods prior to 1-6-2015-Not sustainable.[S.200A(1)]
Govershan Venture Pvt. Ltd. v. ACIT (2022)95 ITR 79 (SN)(Mum) (Trib)S. 234E : Fee-Default in furnishing the statements-Defaults in Financial year 2015-16 after 1-6-2015-Levy of late justified. [S. 200A(1)(c), Form 24Q]
Government Secondary School Kumharia v. ACIT, CPC (TDS) (2022)95 ITR 80 (SN)(Jaipur) (Trib)S. 234E : Fee-Default in furnishing the statements-Technical breach-Tax deposited within due date-Technical error in filing statement-No loss to revenue-Levy of penalty is not justified. [194IA, 200A(1), Form, 26AS, 26QB]
G. B. Builders v. ACIT CPC (TDS) (2022) 95 ITR 84 (SN) (Ahd) (Trib)S. 234C : Interest-Deferment of advance tax-Not applicable on assessed income but returned income.
United Spirits Ltd. v. Dy. CIT (2022)97 ITR 272 (Bang) (Trib)