S. 226 : Collection and recovery-Modes of recovery-Pendency of appeal-Stay was granted till disposal of appeal pendency of appeal [S. 246A, Art. 226]
Electricity Board Employees Co-Operative Society Ltd. v. ITO (2021) 437 ITR 272 (Ker.)(HC)
Digest of case laws
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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. 226 : Collection and recovery-Modes of recovery-Stay-Deposit of portion of demand need not be insisted. [S. 220 (6),Art. 226]
Angadippuram Service Co-Operative Bank Ltd. v. CIT(A) (2021) 437 ITR 78 / 323 CTR 231(Ker.)(HC) Editorial : Single judge order, Kodur Service Co-Operative Bank Limited, Pattikkad Service Co-Op. Bank Ltd. v. CIT(A) (2021) 437 ITR 76/ 323 CTR 233 (Ker.)(HC) Angadipuram Service Co-Operative Bank Ltd. v. CIT(A) (2021) 437 ITR 76 (Ker.)(HC) Kadannamanna Service Co-Operative Bank Ltd. v. CIT(A) (2021) 437 ITR 76 (Ker.)(HC)S. 222 : Collection and recovery-Certificate to Tax Recovery Officer-Auction-Cash deposited was treated as unexplained investment-Amount forfeited to government account-Only in case of reauction is successful the assessee would get the benefit of sale proceeds. [Second Schedule, R. 57, 58, ,Vivaad Se Vishwas Scheme, 2020,Art. 226]
Ashwani Kumar v. ITO (2021) 282 Taxman 470 /(2022) 325 CTR 221/ 445 ITR 474/ 210 DTR 290 (P & H) (HC)S. 220 : Collection and recovery-Assessee deemed in default-Interest-Waiver of interest-Non-Co-operation-Film actor-Cash system of accounting-Rejection of waiver application was held to be justified. [S. 143A, 220(2), 220(2A), Art. 226]
R. S. Suriya v. PCIT (2021) 437 ITR 582 (Mad.)(HC)S. 192 : Deduction at source-Salaries received by Nuns and Priests-Not diverted at source by overriding title-Provision not violative of Article 25 of Constitution-Circular cannot provide exemption from deduction of tax to salaries received by Nuns and Priests-No estoppel against law. [S. 4, 15, 119, Art. 25]
Provincial Superior v. UOI (2021) 438 ITR 548 / 205 DTR 25 / 322 CTR 233 (Ker.)(HC)S. 179 : Private company-Liability of directors-Recovery of tax-Burden on director to prove that non-recovery of dues from company was not due to his gross negligence or misfeasance-Agreement amongst directors not binding on-revenue-Recovery proceedings was held to be valid-Interpretation-Difference between Rights in Personam and Rights in Rem. [S. 246, 264, Art. 226]
Rajeev Behl v. PCIT (2021) 438 ITR 612 / 206 DTR 390/ 323 CTR 71/(2022)) 284 Taxman 128 (Delhi)(HC)S. 153C : Assessment-Income of any other person-Search-Opportunity of personal hearing-Opportunity of cross examination of persons-Matter was remanded back. [Art. 226]
Karti P. Chidambaran v. Addl. CIT (2021) 282 Taxman 112 / 204 DTR 442 (Mad.)(HC)S. 153C : Assessment-Income of any other person-Search-Natural justice-Statement of third parties used against the assessee-Opportunity of cross examination of persons whose statement was recorded was not given-Matter remanded. [S. 132, Art. 226]
Karti P. Chidambaram v. Add. CIT (2021) 437 ITR 206 282 Taxman 112/ 204 DTR 442 / 322 CTR 189 (Mad.)(HC)/Srinidi Karti Chidambaran v. Addl. CIT (2021) 437 ITR 206/ 282 Taxman 112/ 204 DTR 442 / 322 CTR 189 (Mad) (HC)S. 153C : Assessment-Income of any other person-Search-Survey-No incriminating material was found-Assessment was held to be bad in law. [S. 69A, 132, 133A, 156, Art. 226]
Sri Sai Cashews v. CCIT (2021) 438 ITR 407 / 205 DTR 293 / 322 CTR 426 /(2022) 284 Taxman 593 (Orissa)(HC)S. 153A : Assessment-Search-No incriminating documents were found-Assessment was not pending on the date of search-Deletion of addition was held to be justified. [S. 40A(3), 132]
PCIT (Central) v. Jaypee Financial Services Ltd. (2021) 282 Taxman 475 (Delhi)(HC)