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-Non-Resident-Non-Resident not liable to tax in India-Tax not deductible at source-Precedent-Revenue Officials are bound by the decisions of appellate authorities.[Art. 226]
Hapag Lloyd India Pvt. Ltd. v. Dy. CIT (IT) (2023)457 ITR 376 /152 taxmann.com 246 (Bom)(HC)
S. 194A : Deduction at source-Interest other than interest on securities-Interest on compensation awarded by Motor Accidents Claims Tribunal-Interest assessable only if it exceeds fifty thousand rupees.[S. 145A(b), 194A(3)(ixa), Motor Vehicles Act, 1988, Art. 226]
Kuni Sahoo (Smt.) v. UOI (2023)457 ITR 777 / 331 CTR 258/ 223 DTR 1/ 147 taxmann.com 237(Orissa)(HC)
S. 179 : Private company-Liability of directors-Recovery of tax-Burden of proof-Non-recovery of tax was not attributable to gross negligence, misfeasance or breach of duty by directors Initiation of action after period of eight years-Order and revision order is quashed. [S. 264, Art. 226]
Prakash B. Kamat v. PCIT (2023)457 ITR 150 / 151 taxmann.com 344 (Bom)(HC)
S. 153C : Assessment-Income of any other person-Search-Examination of disputed questions of fact-Alternative remedy-Writ petition is dismissed.[S. 144 153A, Art. 226
Alliance Broadcasting Pvt. Ltd. v. ACIT (2023)457 ITR 385 /152 taxmann.com 292 / 334 CTR 448/ 224 DTR 377 (Mad)(HC)
S. 153A : Assessment-Search-Statement made during search has evidentiary value but by itself cannot be basis for assessment-Assessment completed before search-No incriminating material was found-Distinction between scrutiny assessment under section 143() and summary assessment under section 143(1) is irrelevant for the purpose of section 153A-Addition is not justified-Question of fact. [S. 132,132(4), 143(1), 143(3), 260A]
PCIT v. Pilot Industries Ltd. (2023)457 ITR 437/146 taxmann.com 233 (Delhi)(HC) Editorial: Order in DCIT v.Pilot Industries Ltd(2022) 27 ITR (Trib)-OL 467 (Delhi), affirmed
S. 153A : Assessment-Search-No incriminating material was found during search-Original assessment completed-Order is not valid. [S. 132]
PCIT v. PGF Ltd. (2023)457 ITR 607 /156 taxmann.com 24 (Delhi)(HC)
S. 153A : Assessment-Search-No incriminating material found during search-Statement recorded under Section 132(4) does not constitute incriminating material-Completed assessment-Addition is not valid. [S. 132, 132(4)]
PCIT v. Kavita Agarwal (Ms.) (2022) 143 taxmann.com 404 / (2023) 457 ITR 112 (Delhi)(HC)
S. 151 : Reassessment-Sanction for issue of notice-Notice issued after expiry of six years from assessment year-Sanction of Additional Commissioner-Sanction is not valid-Taxation and other Laws (Relaxation and Amendment Of Certain Provisions) Act, 2020 is not applicable.[S. 148, 151(1), Art. 226]
Asian Paints Ltd. v. ACIT (2023)457 ITR 626 /155 taxmann.com 627 (Bom)(HC)
S. 149 : Reassessment-Time limit for notice-Capital gains-Dissolution of firm in 2006-Notice issued for reassessment for the Assessment year 2007-08 in November 2014-Notice is barred by limitation. [S. 144, 147, 148, Art. 226]
Sandeep Theatre Abohar v. ITO (2023)457 ITR 562 (P&H)(HC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Risk Management Strategy-Information Received From Director (Investigation And Criminal Intelligence)-Suffice requirement of information-Consideration for moveable property excess of Rs 50 lakhs-Sanction form Principal Commissioner-Reassessment notice is valid.[S. 147, 148, 148A(b), 148A(d), 149(1)(b), 151, Art. 226]
Susai Amalanathan antoni Vincent v. ITO (2023)457 ITR 96 /156 taxmann.com 17 (Mad)(HC)