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. 260A : Appeal-High Court-Writ-Statutory remedy-Alternative remedy-Writ petition was pending for 13 years-Affirming the order of a single judge division bench held that as a proposition of law, it cannot be countenanced that once a writ petition is entertained and admitted, same can’t be dismissed on the ground of availability of alternative remedy at the time of hearing. [Art. 226]

Mangali Mahinag v. Sushila Sahu (2023) 290 Taxman 563 (Chhattisgarh)(HC)

S. 234B : Interest-Advance tax-Interest would be computed up to date of admission of application by Settlement Commission under section 245D(1) and not up to date of order of settlement Commission under section 245D(4)-Natural justice-Order was passed without giving an opportunity to the Revenue-Order of by High Court was quashed and the matter was remanded to decide writ petition afresh [S. 245D(1) 245D(4)]

UOI v. G.M. Foods (2023) 452 ITR 100/290 Taxman 446 / 223 DTR 239/ 331 CTR 475 (SC) Editorial: Arising out of order of High Court in. G.M. Foods v. IT& WT Settlement Commission (2015) 58 taxmann.com 16 /231 Taxman 793 (Cal)(HC)

S. 194J : Deduction at source-Fees for professional or technical services-Salary-Hospital-Retainership fees paid to doctors-Provisions of section 194J are applicable not provision of section 192 of the Act. [S. 192]

CIT, TDS v. Mewar Hospital (P.) Ltd. (2023) 290 Taxman 389 (Raj.)(HC)

S. 153A : Assessment-Search or requisition-No incriminating material was found-Deletion of addition by the Tribunal was justified. [S. 132, 69B]

PCIT v. Suman Agarwal (2023) 290 Taxman 301 (Delhi)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Violation of the principle of natural justice-Mandatory to give the minimum time of seven days-Reply of assesee was not considered-Order and notice was set aside. [S. 148A(b), 148A(d), Art. 226]

Nidhi Bindal v. ITO (2023) 290 Taxman 306 (Delhi)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained money-Misuse of GST number by third party-Factual issue-Writ petition was dismissed-Directed the Assessing Officer to consider merits of the controversy and decide according to the law. [S. 148A(b), Art. 226]

Sangeeta Arora (Mrs.) v. ITO (2023) 290 Taxman 391 (Delhi)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Bogus accommodation entries-No details mentioned-Order was set aside for fresh determination. [S. 148, 148A(b) 148A(d), Art, 226]

Boutique International (P.) Ltd. v. Dy. CIT (2023) 290 Taxman 403 (Delhi)(HC)

S. 147 : Reassessment-Within four years-Capital gains-No failure to disclose material facts-Reassessment notice and order disposing of the objection was quashed. [S. 45, 68, 148, Art. 226]

Wilfred D’Souza v. ITO (2023) 290 Taxman 267 (Karn.)(HC)

S. 145 : Method of accounting-Rejection of accounts-Wholesale trader-Estimation of GP at 2% is held to be proper. [S. 260A]

Narender Kumar Anand v. PCIT (2023) 290 Taxman 386 (Delhi)(HC)

S. 144C : Reference to dispute resolution panel-Transfer pricing-Limitation-Order of Appellate Tribunal received by the AO in 2016 remanding the matter to DRP-DRP passed the order on 28-2-2020-Limitation for passing the order expired on 31-3 207-Direction and order passed by DRP on 28-2-2020 was barred by limitation. [S. 92CA, 153, 254(1), Art. 226]

Sanmina-SCI India (P) Ltd. v. Dy. CIT (2023) 459 ITR 487/ 290 Taxman 560 (Mad.)(HC)