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. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Protective assessment converted into substantive assessment-Recovery proceedings-Appealable order [S. 143 (3), 153A, 156]

DCIT v. Pallavi Mishra (Smt.) (2021) 191 ITD 13 /(2022 ) 211 DTR 89/ 216 TTJ 185/99 ITR 214(Jaipur)(Trib.)

S. 194J : Deduction at source-Fees for professional or technical services-Remuneration to consultant doctors-Cannot be considered as employees of hospital-Provision of section 194J is applicable and not provision of section. 192 of the Act. [S. 192]

DCIT (OSD) v. Sir Hurkisondas Nurrotumdas Hospital & Research Centre. (2021) 191 ITD 429 (Mum.)(Trib.)

S. 153C : Assessment-Income of any other person-Search-Unnamed documents-Statement recorded after conclusion of search cannot be consideration as information for invoking the provision of section. 153C of the Act. [S. 131(IA), 132]

SBG Infrastructure LLP V. DCIT (2021) 191 ITD 400 (Ahd.) (Trib.)

S. 153A : Assessment-Search-Protective assessment-Protective assessment cannot be converted in to substantive assessment without invoking jurisdiction under section 147 of the Act. [S. 143 (3) 147, 154, 245D(4)]

DCIT v. Pallavi Mishra (Smt.) (2021) 191 ITD 13 (Jaipur)(Trib.)

S. 145 : Method of accounting-Fall in GP-Fall in price of cardamom-Exceptional circumstances-Increase in turnover by 130 times-Rejection of books of account-Estimation of GP was deleted.

Sanjay Agarwal v. ITO (2021) 191 ITD 495 / 87 ITR 607 (Jaipur)(Trib.)

S. 145 : Method of accounting-Alleged under-invoicing-Export to sister concern-Books of account was audited-Addition was made on unscientific and improper basis-Addition was deleted.

ITO v. Bajaj Herbals (P.) Ltd. (2021) 191 ITD 41 (Ahd.)(Trib.)

S. 145 : Method of accounting-Amount reflected in form No 26AS-CPC-Burden is on revenue to show that the amount was received by the assessee. [S. 143(3), 194J, Form No. 26AS]

Dr Swati Mahesh Vinchurkar v. DCIT (2021) 191 ITD 434 (Surat) (Trib.)

S. 145 : Method of accounting-Change of accounting-Revenue expenditure allowable as deduction-Loan processing fees on term loan, stamp charges, share issue expenses-Allowable as deduction, though shown as prepaid expenses or deferred expenditure in books of account. [S. 37(1)]

DCIT v. Hinduja Leyland Finance Ltd. (2021) 191 ITD 529 (Chennai)(Trib.)

S. 144 : Best judgment assessment-Assessment order passed without issue of notice u/s 143(2) of the Act was held to be bad in law. [S. 143(2)]

SBG Infrastructure LLP. V. DCIT (2021) 191 ITD 400 (Ahd.)(Trib.)

S. 143(3) : Assessment-Cash credits-Cash deposited in the bank-Accommodation entries-No return was filed-Justified in treating the entire deposit as turnover and estimating the net profit at 5 percent-Reassessment was held to be justified. [S. 68 147, 148]

Uma Mandal (Smt.) v. ITO (2021) 191 ITD 212 (Jaipur)(Trib.)