Click here to download the pdf versions of the Digest of case laws Contempt of Courts Act , 1971 .
S. 2( c )(i): Contempt of Court- Criminal contempt – For making Scandalous , unwarranted and baseless imputations against several sitting Judges of the High Court and district Courts – Court has sentenced a lawyer to six months imprisonment after holding him guilty of criminal contempt . [ S. 5 14, , 15]
Court on its own motion v. Virendra Singh , Advocate . ( Delhi)( HC) www.itatonline. Org.S. 153C : Assessment – Income of any other person – Search – Recording of satisfaction -Additional ground – Question of law admitted – Document Identification Number / Document Number (DIN/DN) – CBDT circular -Binding on the Assessing Officer – Not mentioned in the assessment order – Order is quashed and set aside. [ S. 119, 143(3), 254(1), 292B ]
Sunderlal Bajaj HUF v. DCIT ( Delhi)( Trib) www.itatonline .orgThe Prohibitions of Benami Property Transactions Act, 1988
S. 24 :Notice and attachment of property involved in benami transaction- Show cause notice – Court held that the show-cause notice could not be interfered however, time to file objection/response to show-cause notice was extended by a period of two weeks. [ S.2( 9) , Art. 226 ]
Aachman Marketing (P.) Ltd. v. DCIT (2023) 294 Taxman 737 (Cal.) (HC)Direct Tax Vivad Se Vishwas Act, 2020 [DTVSVA]
S.4: Filing of declaration and particulars to be furnished – Peendency of appeal – Filing of declaration- Pendency of miscellaneous application before the Appellate Tribunal- Rejection of application by the Principal Commissioner was held to be not valid – PCIT was to be directed to issue acknowledgement in Form No. 3 against application made by assessee in Form No. 1 and Form No. 2 . [ S. 2 (1)j), Income tax Act, 1961 , S. 254(1), 254(2) 264 , Art . 226 ]
Oerlikon Balzers Coating India (P.) Ltd. v. UOI (2023) 294 Taxman 5 / 333 CTR 337 (Bom.)(HC)S. 2(9) : Benami Property transactions-Benami Transaction (Position prior to 1-11-2016)-Transaction which took place prior to 1-11-2016-Order of High Court is affirmed. [Art. 226]
ACIT v. Nutrient Marine Foods Ltd. (2023) 293 Taxman 602 (SC) Editorial : Nutrient Marine Foods Ltd v. Adjudicating Authority (2023) 152 taxmann.com 86 (Telengana)(HC)S. 2(9): Benami Property transactions-Section 2(9) of Benami Transactions (Prohibition) Amendment Act, 2016 being prospective in nature, it could not be applied to transaction which took place prior to 1-11-2016. [Art. 226]
Nutrient Marine Foods Ltd v. Adjudicating Authority (2023) 152 taxmann.com 86 (Telengana)(HC) Editorial : SLP of Revenue was dismissed, ACIT v. Nutrient Marine Foods Ltd. (2023) 293 Taxman 602 (SC)S. 183 : Declaration of undisclosed income-Reassessment notice was quashed. [Income-tax Act, 1961, S. 148, Art. 226]
Kamla Chandrasingh Kabali v. ACIT (2023) 151 Taxmann.com 435 (Bom)(HC) Editorial: SLP of Revenue is dismissed, ACIT v. Kamla Chandrasingh Kabali (2023) 293 Taxman 492 (SC)S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-High Court dismissed the petition to quash the proceedings. [S. 200, 204, 278B]
Petrus Lambertus Maria Hermans v. ACIT (TDS) (2023) 293 Taxman 176/334 CTR 933 // (2024) 460 ITR 513 (Bom.)(HC)S. 271(1)(c) : Penalty-Concealment-Penalty notice provided less than 24 hours to assessee to appear in person or through authorized representative-Shorter period could be termed as a pure and simple breach of principles of natural justice-Assessing Officer was to be directed to give an opportunity of hearing to assessee from stage where it was left-Matter remanded.[Art. 226]
Checkmate Services (P.) Ltd. v. ACIT (2023) 293 Taxman 189 (Guj.)(HC)S. 264 : Commissioner-Revision of other orders-Reassessment-Pendency of writ petition-Revision petition filed by assessee against reassessment order was to be decided.[S. 143(3), 147, 264(4)(a), Art. 226]
Ratan Industries Ltd. v. PCIT (2023) 293 Taxman 690 (All.)(HC)