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. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Information from Investigation wing-Share transactions-No new tangible material-Change of opinion-Notice and order disposing the objection is quashed. [S. 148, Art. 226]

Rehana Anwar Shaikh v. ITO (2023)456 ITR 720 (Bom)(HC)

S. 147 : Reassessment-After the expiry of four years-Deemed dividend-Advances made earlier year-Oder of High Court affirmed-SLP is dismissed. [S. 2(22)(e), 148, Art. 136]

Aswani Enterprises v. ACIT (2023) 456 ITR 33 /294 Taxman 435 (SC) Editorial : Arising out of order, Aswani Enterprises v. ACIT (2018) 100 taxmann.com 178/ (2019) 417 ITR 223(Mad)(HC)

S. 144C : Reference to dispute resolution panel-Draft assessment order-Objections filed before Dispute Resolution Panel-Assessing Officer bound to wait for its directions-Matter restored to Assessing Officer. [S. 114C(2)(b)(ii), 144C(13), 144C(15)(b)(i), Art. 226]

Open Silicon Research Pvt. Ltd. v. NFAC (2023)456 ITR 546 /154 taxmann.com 11/ 335 CTR 108 (Karn)(HC)

S. 144B : Faceless Assessment-Violation of principles of natural justice-Failure to provide requested opportunity of personal hearing-Matter remanded to Assessing Officer. [S. 144B(7), Art. 226]

Rashmi Lakhotia v. UOI (2023)456 ITR 320 / 330 CTR 648/ 221 DTR 376/148 taxmann.com 157 (Chhattisgarh) (HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-Failure to file the submission-Technical glitch on E. Portal-Directed to file fresh submission-and pass the order in accordance with law.[S. 144, 147, 148, Art. 226]

Ankit Kaul v. NFAC(2023)456 ITR 362 (Delhi)(HC)

S. 144 : Best judgment assessment-Reassessment-Principles of natural justice-Order passed without giving sufficient time for filing objections-Order is set aside. [S. 147, 148, Art. 226]

Grand Reality Pvt. Ltd. v ACIT (OSD) (2023)456 ITR 709 (Delhi)(HC)

S. 143(3) : Assessment-Directed to disposal of application within six weeks-Assessment proceedings are stayed for four weeks. [Art. 226]

Greater Noida Industrial Development Authority v. UOI (2023)456 ITR 202/154 taxmann.com 287 (Delhi)(HC)

S. 143(3) : Assessment-Merger-Intimated to Department Authorities-Order of assessment on company which had merged and ceased to exist-Order is not valid-Not curable defect. [S. 143(2), 292B]

CIT v. Sony Mobile Communications India Pvt. Ltd. (2023) 456 ITR 753/150 taxmann.com 145 (Delhi)(HC)

S. 142(2A) : Inquiry before assessment-Special audit-Remuneration of special auditor to be determined by competent authorities of department-Micro and Small Enterprises Facilitation Council has no jurisdiction to refer to arbitration though Chartered Accountant firm registered as micro enterprise. [S. 142(2D), Rule 14B, Micro, Small and Medium Enterprises Development Act, 2006, S. 2(d), 15,18(3), 20, 24, Art. 226]

PCIT v. Micro and Small Enterprise Facilitation Council (2023)456 ITR 207/152 taxmann.com 177 / 333 CTR 572(Delhi)(HC)

S. 139 : Return of income-Permanent Account Number as association of persons-Application for new Permanent Account as charitable organisation-Earlier permanent Account Number is not surrendered-Assessment is valid. [S. 12AA, 139A, Art. 226]

vBright Educational and Welfare Society v. PCIT (2023)456 ITR 406/ 155 taxmann.com 286/ 333 CTR 427 (Pat)(HC)