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. 143(1)(a) : Assessment-Intimation-Family trust-Notification of assessing taxes without giving basic exemption and slab benefits to taxpayers who fall under certain associations of people or trust-using basic exemption and slab benefit, the assessing officer will redetermine tax liability. [S. 2(31)(v), 12A,154, Form 5, Form,7]

Lajwanti Manchanda Trust v. ITO (2023)103 ITR 647 (Trib)(Mum)(Trib)

S. 143(1)(a) : Assessment-Intimation-Adjustment-Contingent liabilities-Corporate guarantee-No opportunity has been given-Violation of express proviso to Section 143(1)-Matter remanded.

Knowledge Infrastructure Systems Pvt. Ltd. v DCIT (Delhi (Trib.) (UR)

S. 143(1)(a) : Assessment-Intimation Adjustments -Deduction of tax at source-Credit for tax deducted-Employer deducting the tax and not depositing-Credit cannot be denied-Section 143(1)(c) does not lay down the condition that tax deducted at source has to be paid to the Government for the credit to be allowed as opposed to the case of payment of advance tax. [S. 143(1)(c), 199, 209(1)(d),234B]

Mukesh Padamchand Sogani v. ACIT(2023) 200 ITD 104/ 222 TTJ 905/ 224 DTR 1 (Pune)(Trib)

S. 143 (1)(a) : Assessment-Intimation Adjustments-A mere mistake on part of tax auditor in reporting income not forming part of business income-Would not ipso-facto lead to addition or adjustment in business income .[S. 10, 22, 28(i), 44AB,56, Form No 3CD]

Brajesh Agrawal v. ADIT [2023] 201 ITD 135 (SMC) (All)(Trib.)

S. 143(1)(a) : Assessment-Intimation-No adjustment could have been made unless notice was issued to assessee-Disllaownce is deleted .[S.80P (2)(a)(i)]

Changanacherry Co-op. Agrl & Rural Development Bank Ltd. v. CIT [2023] 201 ITD 755 (Cochin)(Trib.)

S. 143(1)(a) : Assessment-Intimation-Once auditor had mentioned actual dates of ESI/PF remittance and due dates of ESI/PF remittance by assessee in audit report, then requirement of section 143(1) stood satisfied and Assessing Officer was permitted to make disallowance in terms of section 143(1) [S. 36(1)(va)]

Kwality Motel Shiraz-1 v. ADIT (Indore) 200 ITD 402(Indore)(Trib) Sudhakar Rao Dondapati v. ITO [(2023) 201 ITD 264 (Hyd (Trib.) Prashanti Engineering Works (P.) Ltd. v. ACIT, CPC [2023] 200 ITD 408 (Indore) (Trib)

S. 142A : : Estimate of value of assets by Valuation Officer-Co-Owner-Assessing officer not assigning reasons why he considered assessee’s valuation high so as to necessitate reference, detailed comments on district valuation officer’s valuation report not controverted by AO nor reason assigned why report of district valuation officer accepted-FMV determined by assessee’s registered valuer in cases of assessee’s co-owners accepted in their assessments, addition in case of assessee not warranted. [S. 143(3)]

Madhurittu Puri, United Kingdom v. Dy. CIT (IT) (2023)105 ITR 66 (SN) (Delhi)(Trib)

S. 139 : Return of income-Self assessment tax-Return filed showing tax payable without payment of self-assessment tax-Return not accompanied by the proof of self-assessment tax-Belated return cannot be treated as defective and accordingly, interest u/s. 234A have been rightly computed till the date of filing of belated return. [S. 139(9), 140A, 148, 234A]

Nakul Machindra Mhaske v. Income Tax Officer (2023) 103 ITR 37 (SN) (Pune) (Trib)

S. 127 : Power to transfer cases-Jurisdiction-CBDT Notification-Survey cases where material impounded to be centralised-AO was aware of the transfer-Assessment by AO without jurisdiction.[S.133A]

Prabhakar v. Add. CIT (2023)101 ITR 82 (SN)(Chennai) (Trib)

S. 115-O : Domestic companies-Tax on distributed profits-Complete Code-DTAA does not get triggered at all when a domestic company pays DDT under section 115-O-Where contracting states to a tax treaty intend to extend treaty protection to domestic company paying dividend distribution tax, only then, domestic company can claim benefit of DTAA, if any-Machinery provision for recovery-Benefit of DTAA-DTAA-India-Fraance [S. 2(24)(ii),2(43), 4, 9(1)9iv), 90(2),115P, 115Q Art. 10, 26(1), 26(4), 26(5)]

Dy. CIT v. Total Oil India P. Ltd. (2023) 149 taxmann.com 332/ 104 ITR 1 / 223 TTJ 529(SB) (Mum) (Trib.)/Gujarat Gas Co .Ltd v. JCIT (2023) 104 ITR 1 (SB) (Mum) (Trib.) Maruti Suzuki India Ltd v . Dy.CIT 2023) 104 ITR 1 (SB) (Mum) (Trib.)