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. 246A : Appeal-Commissioner (Appeals)-Stay-Payment of 20 Per Cent. of sum assessed-Best judgement assessment-High pitched assessment-Coercive proceedings to be kept in abeyance. [S. 144, 250, Art. 226]

Radhakrishnan Nair Madhavan Nair v. PCIT (2023) 452 ITR 104 (Ker.)(HC)

S. 205 : Deduction at source-Bar against direct demand-Refund-Department cannot demand tax from assessee and set off demand against refund of any other assessment year. [S. 194, 237]

Sanjay Sudan v. ACIT (2023) 452 ITR 107 / 331 CTR 797 / 224 DTR 9/ 292 Taxman 138 (Delhi)(HC)

S. 200 : Deduction at source-Duty of person deducting tax-Intimation of demand-Not responding to notice-Garnishee notice to bank-Alternative remedy-Writ is not maintainable. [S. 201(IA), 221, 226(3), 246A, Art. 226]

Construction Engineers v. UOI (2023) 452 ITR 33 / 331 CTR 788/ 223 DTR 435 (J&K&L)(HC)

S. 153D : Assessment-Search-Sanction-Sanction-Alternative remedy-Writ was dismissed against the order of CIT(A). [S. 253, Art. 226]

Tirupati Buildings and Offices Pvt. Ltd. v. PCIT (2023) 452 ITR 282 (Delhi)(HC)

S. 153D : Assessment-Search-Sanction-Sanction given to 35 cases by virtue of single request-Alternative remedy-Writ was dismissed. [S. 253, Art. 226]

Tirupati Buildings and Offices Pvt. Ltd. v. PCIT (2023) 452 ITR 284 (SC) Editorial : Tirupati Buildings and Offices Pvt. Ltd. v PCIT(2023) 452 ITR 282 (Delhi)(HC), affirmed.

S. 153A : Assessment-Search or requisition-Incriminating material was found in search and investigation-Assessment order valid. [Art. 136]

Siddharth Gupta v. PCIT (2023) 452 ITR 227 (SC) Editorial: PCIT v. Mehndipur Balaji (2022) 447 ITR 517 (All)(HC), affirmed.

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued in name of deceased assessee-Notice and order quashed and set aside. [S. 147, 148, 148A(b), 148A(d), Art. 226]

Prakash Tatoba Toraskar v. ITO (2023) 452 ITR 59 / 151 taxmann.com 366 (Bom.)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Alternative remedy-Writ will not normally maintainable. [S. 148, Art. 226]

Red Chilli International Sales v. ITO (2022) 288 Taxman 107 / (2023) 452 ITR 218 / 223 DTR 140 / 332 CTR 807 (P&H)(HC) Editorial : Red Chilli International Sales v. ITO (2023)452 ITR 222 (SC), affirmed, but observations set aside.

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Alternative remedy-Notice of reassessment not disturbed. [S. 148, 148A(b), 148A(d), Art. 136]

Red Chilli International Sales v. ITO (2023) 452 ITR 222 / 291 Taxman 524 (SC) Editorial: Red Chilli International Sales v. ITO (2023)452 ITR 218(P& H)(HC), affirmed but observations set aside.

S. 148 : Reassessment-Notice-Direction of Supreme Court-UOI v. Ashish Agarwal-Pertaining only to notices issued after 1-4-2021 (2022) 444 ITR 1 (SC)-Notice issued prior to that date and after six years from assessment Year-Notices and proceedings are quashed. [S. 147, Art. 226]

Nutan Bhusan Jena v. PCIT (2023) 452 ITR 288/ 333 CTR 867 (Orissa)(HC)