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. 154 : Rectification of mistake-Mistake apparent from the record-Audit report-Form No 10CCB-Not filed along with return-After intimation up loading the Form-Rejection of rectification application was not valid. [S. 80IB, 139, 143(1), Form No 1OCCB)

Saraswati Sheet Grah v. Dy. CIT (2022)97 ITR 117 (Lucknow)(Trib)

S. 154 : Rectification of mistake-Mistake apparent from the record-Cash payment exceeding prescribed limit-Rectification order of the Assessing Officer was set aside.[S. 40A(3), R.6DD]

Poonam Mittal (Smt.) v. ITO (2022) 215 TTJ 29 (UO) / 138 taxmann.com 380 (Amritsar) (Trib)

S. 154 : Rectification of mistake-Mistake apparent from the record-Commissioner (Appeals)-No power to review order without referring to any mistake-Exercise of power of rectification and allowing deduction not justified.[S.80IB(10), 250)

Dy. CIT v. Kishor Shankar Garve (2022)97 ITR 49 (SN)(Pune) (Trib)

S. 154 : Rectification of mistake-Mistake apparent from the record-Computation of income and return together part of assessment record-Denial of exemption was not valid. [S.11, 12A, 143(1]

Grih Kalyan Kendra Board v. ITO (2022)100 ITR 71 (Trib) (SN)(Delhi) (Trib)

S. 154 : Rectification of mistake-Mistake apparent from the record-Book profit-Order giving effect while framing assessment as per the direction of CIT(A)-Order time barred-Cannot be rectified. [S.115JB, 143(3), 250]

G.E. Conductors (P) Ltd. v. ACIT (2022) 220 DTR 345 / 220 TTJ 1052 (Amritsar)(Trib)

S. 154 : Rectification of mistake-Mistake apparent from the record-Non-Resident-Wrong reporting-Deduction of tax at source-Credit for tax deducted at source is to be allowable as eligible assessee-Matter remanded-DTAA-India-USA. [S. 143(1), Art. 12]

Heidrick and Struggles Inc. v. Dy. CIT (2022) 98 ITR 67 (SN) (Delhi)(Trib)

S. 154 : Rectification of mistake-Mistake apparent from the record-Income from house property-Interest on loan-Rectification Of mistake is held to be allowable. [S. 143(1)]

Devendra Prasad Tiwari v. ITO (2022) 98 ITR 35 (SN)(Jaipur) (Trib)

S. 153C : Assessment-Income of any other person-Search-Concluded assessment did not abate-Assessment transferred to Mumbai-Notice of reassessment issued by Kolkata Officer-Thereafter-Null and void.[S.115JB, 143(3), 147, 148]

Essel Mining and Industries Ltd. v. Dy. CIT (2022) 98 ITR 93 (SN)(Mum) (Trib)

S. 153C : Assessment-Income of any other person-Search Development and construction of real estate-No incriminating material-The statement of the persons of Lodha group based on the electronically retrieved data-Addition based on such retrieved data, not sustainable, Addition was deleted. [S. 132(4), Evidence Act, 3, 22A, 45A, 62, 115, S. 65B, Information Technology Act, 2000, S. 2, 59, 65A, 65B, 79A,]

Simtools (P) Ltd. v. Dy. CIT (2022) 219 TTJ 887 (Mum)(Trib)

S. 153C : Assessment-Income of any other person-Search-Documents neither belonged to Assessee nor was incriminating in nature-Proceedings invalid. [S. 132]

Neesa Technologies Pvt. Ltd. v. DCIT (2022) 217 TTJ 649/ 214 DTR 172 (Ahd)(Trib)