S. 250: Appeal-Commissioner (Appeals)-Procedure-Ex parte order-Technical glitches in uploading documents-Matter restored for fresh adjudication. [S. 251]
Maharashtra Gramin Bank v. CIT (2025) 121 ITR 12 (SN) (Pune)(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-Penalty-Ex parte order-Commissioner (Appeals) bound to decide appeal on merits-Short and inadequate opportunity of hearing violates principles of natural justice-Matter restored.
[S. 250(6), 251, 271B]
S. 244A: Refunds-Interest on refunds-Adjustment of part refund-Refund to be first adjusted towards interest component and thereafter towards principal-Interest under section 244A is allowable accordingly.[S. 140A, 220]
Nirma Ltd. v. Dy. CIT (2025) 121 ITR 269 (Ahd.)(Trib.)S. 195: Deduction at source-Non-resident-Other sums-Permanent Establishment-Stay of employees less than the prescribed period-No obligation to deduct tax at source-DTAA-India-UK [S. 9(1)(i) 201(IA) Art. 5(2)(k)]
SKAPS Industries India (P.) Ltd. v. ITO (IT) (2025) 170 taxmann.com 244 / 121 ITR 9 (SN) (Ahd.)(Trib.)S. 153C: Assessment-Income of any other person-Search-Material seized from another person-Addition under section 153A not sustainable. [S. 132, 153A]
Dy. CIT v. BSR Builders Engineers and Contractors (2025) 121 ITR 626 (Chennai)(Trib.)S. 153A: Assessment-Search-Assessment of searched person-Search conducted at assessee’s residence-Assessment under section 153A is valid and not under section 153C-Completed assessments-No incriminating material-Transactions already recorded in books and bank statements-Section 68 addition not sustainable.[S. 68, 132, 153C]
Kavita Samtani v. Dy. CIT (2025) 121 ITR 661 / 174 taxmann.com 161 (Jaipur)(Trib.).S. 147: Reassessment-Reassessment cannot be initiated merely on vague ‘high-risk transaction’ information without tangible material. [S 68, 69, 148]
Naveen Kumar Singhal v. ITO (2025) 121 ITR 28 (SN) (Delhi)(Trib.)S. 147: Reassessment-Scope of reassessment-Addition on issues unconnected with recorded reasons-Reassessment is invalid where the addition made is unrelated to the reasons recorded for reopening. [Ss. 40A(3), 147, Expln. 3]
Atiq Ahmed v. ITO (2025) 121 ITR 24 (SN) (Delhi)(Trib.)S. 147: Reassessment-Difference in GST and Income-tax Turnover-Addition cannot be sustained merely because turnover declared for GST purposes differs from turnover disclosed in the return, where the assessee furnishes a proper reconciliation explaining the difference.[S. 148]
Aarone Developers P. Ltd. v. Dy. CIT (2025) 121 ITR 21 (SN) (Delhi)(Trib.)S.147: Reassessment-After the expiry of four years-Bogus transactions-Change of opinion-Borrowed satisfaction-Lack of application of mind-Reopening invalid. [S. 68, 148, 151]
CIT v. Capseal Vyapaar P. Ltd. (2025) 121 ITR 47 (Guwahati)(Trib.)