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(3) : Assessment-Scientific Research expenditure-Weighted deduction-Raising claim by letter in course of assessment proceedings-Matter remanded to Assessing Officer to examine claim in accordance with law after examining evidence furnished in support of claim. [S. 35(2AB)]

Anand Nvh Production Pvt. Ltd. v. JCIT (2022)99 ITR 17 (SN) (Delhi)(Trib)

S. 143(3) : Assessment-Method of accounting-Income from undisclosed sources-Alleged bogus purchases and sales-Accommodation entries-Goods purchased was exported-Deletion of addition by the CIT(A) is affirmed. [S. 131, 145(3)]

ACIT v. Sanjay Kumar Kochar (2022) 219 TTJ 925 / 218 DTR 270 / 100 ITR 195 (Raipur)(Trib)

S. 143(3) : Assessment-Search-On money-Trading data found in the cloud-Settlement commission accepting the application in the assessment of declarant-No evidence of on money received by the assessee-Deletion of addition is held to be justified. [S. 68, 69, 115BBE, 132 (4A), 153C, 245D(4), 292C]

Dy. CIT v. Late Smt. Puspa Goyal Through Legal Munna Lal Goyal (2022) 217 TTJ 65 (UO)(Jaipur) (Trib)

S. 143(3) : Assessment-Mismatch-Books of account not rejected-Books of account and Form No 26AS-Advance receipt of amount-The receipts/sales taken by the assessee as per books override the annual statement (26AS)-Addition made by AO was deleted. [S. 4, 44AB, 145, Form No 26AS]

Sanjay Agrawal v. Dy. CIT (2022) 219 TTJ 239 / 218 DTR 324 (Raipur)(Trib)

S. 143(3) : Assessment-Jurisdiction-The ITO, Ward 1(2), Jabalpur was not having jurisdiction over the case of the assessee notice under s. 143(2) issued by him was invalid-Assessment under s. 143(3) framed by the jurisdictional AO at Bilaspur on the basis of the notice under S 143(2) issued by him after the limitation period cannot be sustained-Order was quashed.[S. 2(7A), 120, 127, 143(2)]

Hari Singh Chandal (Dr.) v. ITO (2022) 220 TTJ 839 / (2023) 221 DTR 338 /102 ITR 541 (Raipur) (Trib)

S. 143(3) : Assessment-Unaccounted receipts-On money-Land owner-No joint venture-Sale of land-No evidence was found-Dumb documents-Excel sheet found in third party premises-Order of Settlement Commission-Addition was deleted. [S. 132(4), 132(4A), 153C, 245C, 245D(4), 292C, Rule, 9, Companies Act 1956, S.209]

ACIT v. Goyal Developers (2022) 219 TTJ 1041 (Indore)(Trib)

S. 143(3) : Assessment-Failure to produce vouchers-Disallowance of 20% of expenses was confirmed-Other grounds are rejected-Order of CIT(A) is affirmed with minor modification. [S. 250]

Jan Prakash Printing & Publishing v. ITO (2022) 220 DTR 161 / 220 TTJ 854 (Jabalpur)(Trib)

S. 143(3) : Assessment-Protective Assessment-No statutory authorisation but recognised by Courts-Addition in hands of firm not attaining finality-Protective assessment sustainable.

Bhagwati Devi Meel (Smt.) v. ITO (2022) 98 ITR 36 (SN) (Jaipur) (Trib)

S. 143(3): Assessment-Amalgamation of companies-Order in the name of a non-existent company-Assessment framed in name of amalgamated company-Held to be invalid.

ITO v. IFGL Refractories Ltd. (2022)98 ITR 209 (Kol) (Trib)

S. 220 : Collection and recovery – Assessee deemed in default – Levy of interest – Order set aside and remanded – Interest payable from fresh assessment order [ S. 220(2), 254(1) ]

PCIT v . AT and T Communication Services (India) Pvt. Ltd. (2023)451 ITR 92 / 291 Taxman 495 /332 CTR 129/ 224 DTR 249 (Delhi)(HC)