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. 201 : Deduction at source-Failure to deduct or pay-Recipient of income assessed at loss-Not liable to pay tax-Deductor is not liable to pay interest-Direction to department to refund the sums collected with interest-SLP of Revenue is dismissed. [S. 195,197, 201(1), 201(IA), 243, 244A, Art. 136]

CIT (IT& TP) v. IJM Corporation Berhad (2023)455 ITR 357 / 293 Taxman 451 (SC) Editorial: SLP of Revenue dismissed, IJM Corporation Berhad v.UOI (MP)(HC) (WP.No.19315 of 2017 dt. 11-2-2020)

S. 153A : Assessment-Search-Block assessment-Non-abated assessments-No incriminating materials was found-Addition cannot be made. [S. 132]

PCIT v.LKG Builders Pvt. Ltd. (2023)455 ITR 520 (Delhi)(HC) Editorial : Affirmed PCIT v.Abhisar Buildwell P. Ltd (2023)454 ITR 212 (SC)

S. 153A : Assessment-Search-No incriminating material found during search-Assessment finalised prior to search-Addition is not valid.[S.260A]

PCIT v. S. P. Singla Construction Pvt. Ltd. (2023)455 ITR 745/153 taxmann.com 688 (Delhi)(HC)

S. 153A : Assessment-Search-Cash credits-No incriminating materials-SLP of Revenue is dismissed-Order of High Court dismissing the appeal of the Revenue is affirmed. [S. 68, Art. 136]

PCIT v. S. S. Con Build Pvt. Ltd. (2023)455 ITR 506 /293 Taxman 491 (SC) Editorial: PCIT v S. S. Con Build Pvt. Ltd(Delhi)(HC)(ITA No. 57 of 2022 dt 22-3-2022), affirmed.

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Details of information and material relied is not furnished-Matter remanded. [S. 147, 148, 148A(b) 148A(d), Art. 226]

Vinod Lalwani v.UOI (2023)455 ITR 738/331 CTR 458/ 222 DTR 331 /148 taxmann.com 204 (Chhattisgarh)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Amendments by Finance Act, 2021-Notice issued on 30-6-2021-Barred by limitation. [S. 147, 148, 148A(b), 148A(d), 149, The Taxation and Other Laws (Relaxation and Amendment of Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, S. 3, Art. 226]

Sunny Rashikbhai Laheri v ITO (2023)455 ITR 35/148 taxmann.com 438 (Guj)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice-Limitation-Finance Act, 2021-Notice Issued on 30-7-2022-Reopen assessments for 2013-14 and 2014-15-Barred by limitation-The 2020 Act is a secondary legislation-Secondary legislation would not override the principal legislation, the Finance Act, 2021.. [S. 147, 148, 148A(b), 148A(d), 149, 151, Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, S. 3, Art. 226]

Sumit Jagdishchandra Agrawal v.Dy. CIT (2023)455 ITR 216 /148 taxmann.com 437 (Guj) (HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Objections not considered-Notice and order is set aside. [S. 147, 148, 148A(b), 148A(d), Art. 226]

Somnath Dealtrade Pvt. Ltd. v. UOI (2023)455 ITR 720 (2022) 143 taxmann.com 71 (Cal)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Allegation in respect of inadmissible expense claimed not stated in initial show-cause notice-Show-Cause notice and subsequent order is invalid.[S. 147,148 148A(b), 148A(d), Art. 226]

Shashank Garg v.ITO (2023)455 ITR 347 (P&H)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Charitable purpose-Registration-Reassessment proceedings for earlier years cannot be initiated on ground of non-registration. [S.11, 12 12A(2), 147, 148, 148A(b), Art. 226]

Prem Chand Markanda Sd College For Women v. ACIT (E) (2023)455 ITR 329/(2023) 334 CTR 582 (P&H)(HC)/Editorial: SLP of Revenue dismissed , Asst. CIT (E) v. Prem Chand Markanda Sd College For Women (2024)460 ITR 495 /297 Taxman 64 (SC)