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
Click here to download the pdf versions of the Digest of case laws

S. 254(1) : Appellate Tribunal-Duties-Order passed without any reasons-Failure to reply the addition was up held by the CIT(A)-Tribunal set aside the order-High Court reversed the order of the Appellate Tribunal. [S. 69, 153A]

PCIT v. Ashokji Chanduji Thakkor (2021) 130 taxmann.com 130 (Guj)(HC) Editorial : SLP of assessee dismissed, Ashokji Chanduji Thakkor v. PCIT (2021) 282 Taxman 307 (SC)

S. 253 : Appellate Tribunal-Delay of 2554 days-Reason for delay was not satisfactory-Order of tribunal was affirmed. [S. 254(1), Art. 226]

Regional Institute of Education (National Council of Educational Research and Training) v. CCIT (2021)437 ITR 192 (Orisa)(HC)

S. 251 : Appeal-Commissioner (Appeals)-Powers-Free trade zone-Modification of claim-Revised return was not filed-Commissioner (Appeals) has no power to entertain modification of claim without filing revised return. [S. 10A, 10B, 139, 246A]

PCIT v. Paragon Biomedical India (P.) Ltd. (2021) 438 ITR 227 /(2022) 484 Taxman 479 (Ker.) (HC)

S. 245D : Settlement Commission-Procedure-Application-Writ petition was filed after long gap of time-Addition made by the Settlement Commission was accepted and consequential order was passed-Order of single judge was set aside. [S. 132, 153C, ITSC(P) Rules 1997, R.9, Art. 226]

Akash Fertility Centre and Hospital v. CIT (2021) 438 ITR 240 / 206 DTR 1 / 322 CTR 240 (Mad.)(HC) T. Kamaraj v. CIT (2021) 438 ITR 240 / 206 DTR 1 / 322 CTR 240 (Mad.)(HC) K. S. Jeyarani v. CIT (2021) 438 ITR 240 / 206 DTR 1 / 322 CTR 240 (Mad.)(HC) Editorial : Decision of the single judge in CIT v. Akash Fertility Centre and Hospital (2021) 435 ITR 380 (Mad.)(HC) reversed.

S. 245D : Settlement Commission-Procedure-Application-Court can only examine the decision making process and not the decision it self-Order of single judge was set aside-Interest-Only up to date of order of admission of application and not up to date of order of settlement. [S. 245D(4), ITSC Rules, R. 9, Art. 226]

K. Velusamy-Major (HUF) v. PCIT (2021) 438 ITR 488/208 DTR 352 (2022) 325 CTR 58 (Mad.)(HC) S. Chandralekha (Smt.) v. PCIT (2021) 438 ITR 488/208 DTR 352 / ( 2022) 325 CTR 58(Mad.)(HC) Editorial : Decision of the single judge in PCIT v. K. Velusamy-Major (HUF) (2021) 438 ITR 477/ 208 DTR 358 (Mad.)(HC), PCIT v. S. Chandralekha (Smt.) (2021) 438 ITR 477 / 208 DTR 358(Mad.)(HC) set aside.

S. 245D : Settlement Commission-Procedure-Application-Survey-Principle of natural justice not violated-Court cannot substitute findings of Settlement Commission-Order of Settlement Commission affirmed. [S. 133A, 245C, 245D(4), ITSC R. 9, Art. 226]

PCIT v. Settlement Commission (IT and WT) (2021) 438 ITR 258 / 206 CTR 33 / 322 CTR 583 (Cal.)(HC)

S. 245D : Settlement Commission-Settlement of cases-twenty seven issues accepted by the assessee-Writ challenging only one issue is held to be not maintainable.[S. 245D(4), 245I, Art. 226]

Orchid Pharma Ltd. v. ITSC (2021) 438 ITR 427 / 208 DTR 369/ 283 Taxman 507 (2022) 325 CTR 423 (Mad.)(HC)

S. 245C : Settlement Commission-Settlement of cases-search and seizure-Undisclosed income-Mala fide intention-Failure to disclose true and full disclosure-Settlement commission ought to have rejected the application. [S. 132, 153A, 245D(4), Art. 226]

CIT v. ITSC (2021) 437 ITR 52/ 207 DTR 393/ 323 CTR 675 (Mad.)(HC)

S. 245C : Settlement Commission-Settlement of cases-Income and source must be disclosed-Non-Co-operation of assessee-Rejection of application was held to be justified. [Art. 226]

Arun Mammen v. ITSC (2021) 438 ITR 378 (Mad.)(HC) Kandathil M. Mammen v. ITSC (2021) 438 ITR 378 (Mad.)(HC). Editorial : Decision of the single judge Kandathil M. Mammen v. ITSC(2022)446 ITR 595 (Mad)( HC) Arun Mammen v. ITSC(2022)446 ITR 595 (Mad)( HC)

S. 245 : Refund-Set off of refunds against tax remaining payable-Stay of recovery proceedings-Order adjusting refund against tax dues not justified-Unconditional stay of recovery proceedings granted. [S. 226, Art. 226]

Sun Pharmaceutical Industries Ltd. v. Dy.CIT (2021) 438 ITR 357 / 206 DTR 108/ 322 CTR 787 (Guj.)(HC)