Click here to download the pdf versions of the Digest of case laws Civil Procedure Code , 1908.
Order III Recognised agents and pleaders -Appearances Advocates – Concession by Counsel – Concession by counsel contrary to law – Not binding on parties [Advocates Act, 1961 , S . 2(a) ]
UOI v. Manraj Enterprises ( 2022) 2 SCC 331Constitution of India
Art:16 : Equality of opportunity in matters of public employment – Service matters – Certain principles of policy to be followed by the State – Pay Scale – Equal pay – Minimum wages – Casual workers for his employment under administrative control of PCIT as peon/watchman from 2013- Entitled to be paid minimum wages paid to salary equal to such daily wages paid to casual workers who were engaged prior to 2013 by department.[ Art , 14, 16(1) 39(d), 226 ]
Direct Tax Vivad Se Vishwas Act, 2020
S. 4: Filing of declaration and particular to be furnished -Time Limits up to 31-3 -2021 – Appeal disposed of by Tribunal on 22-4-2021 – After disposal of appeal declaration was filed – Rejection of declaration is valid [ S. 2(1)(a), 3 , Art , 226 ]
Talluri Vijay Rahul v. CBDT (2022) 288 Taxman 283/ (2023) 331 CTR 293/ 223 DTR 52 (Telangana)( HC)/Tellur Venkata Narayanamma ( Smt) (2022) 288 Taxman 283/ (2023) 331 CTR 293/ 223 DTR 52 (Telangana)(HC)Direct Tax Vivad Se Vishwas Act, 2020
S. 3: Amount payable by declarant – Time and manner of payment – Failure to make the payment within time prescribed – No vested right – Petition was dismissed [ S. 5 , Art , 226 ]
S. 151 : Reassessment-After the expiry of four years-Limitation-Sanction-Sanction by Additional Commissioner instead of Principal Commissioner-Taxation and other laws (Relaxation of certain Provisions) Act, 2020 only extended period of limitation and not for approval by the competent Authority-Sanction by Additional Commissioner was held to be bad in law-Reassessment notice was quashed. [S. 147, 148, Art. 226]
J.M. Financial and Investment Consultancy Services Pvt. Ltd. v. ACIT ( 2022) 215 DTR 98/ 327 CTR 458 / (2023) 451 ITR 205 (Bom.)(HC) www.itatonline.orgDirect Tax Vivad Se Vishwas Act 2020 (2020) 422 ITR 121 (St)
S. 3 : Amount payable by declarant-Credit for tax paid under Income Declaration Scheme, 2016-Denial of credit is held to be not valid-Directed the Revenue to give credit and rectify Form No. 3 issued under DTVSV Act with DTVSV rules. [Income Declaration Scheme, 2016, S. 183, 184, 185, 191, Art. 226]
Pinnacle Vastunirman Pvt. Ltd. v. UOI (Bom.)(HC) (UR)S. 264 : Commissioner-Revision of other orders-Petition cannot be dismissed on the ground that the assessee has not waived the right of appeal before the Commissioner of Income-tax (Appeals). [S. 246A, 264(4), Art. 226]
Girish Raghvan v. PCIT (Bom.)(HC)(UR)S. 264 : Commissioner-Revision of other orders-Business loss or speculation-Amount voluntary agreed can also be the subject matter of revision-Rejection of revision application was not valid-Directed the Commissioner to decide on merit after considering all the submissions. [S. 43(5)(d), 139, Art. 226]
Anup Lakhmichand Anand v. CIT ( 2022) 216 DTR 401/ 328 CTR 716 (Bom.)(HC)S. 263 : Commissioner-Revision of orders prejudicial to revenue-Excess depreciation-Subsidy-Revision is held to be not valid-Order of Tribunal affirmed.[S.32, 43(1), 260A]
PCIT v. Maharashtra State Electricity Distribution (Bom.)(HC) (UR)S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Appeal which was dismissed and review petition also dismissed-Dismissal of rectification order by the Tribunal is justified. [S. 47(xiv), 260A, Art. 226]
Kantilal Gopalji Kotecha v. CCIT (Bom.)(HC) (UR)