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S. 2(1)(a): Appellant – Declaration processed and Form 3 issued To Assessee -Rejection of declaration -Not valid —State cannot claim benefit of its own mistake. [S. 4 , Art , 226 ]
PCIT v. Asish Kumar Ghosh (2022) 444 ITR 398/ 214 DTR 257/326 CTR 841 (Cal)(HC)Bengal Agricultural Income-tax Act, 1944
S. 34:Method of computation -Agricultural Income -tax -Appeal dismissed – Alternative remedy – Writ is not maintainable [ West Bengal Taxation Tribunal Act, 1987, Art , 226 ]
B. D. Tea Estates Pvt. Ltd. v State of West Bengal (2022) 444 ITR 504 (Cal)(HC))Gift-tax Act, 1958
S. 15: Assessment – Asset gifted – Valuation — Question of fact .[ S. 15(2)]
Azad Rahim v. ITO (2022) 444 ITR 557 (Ker)(HC)S. 2(1)(a) : Appellant-Declarant-Condonation of delay-Effect of Circular of CBDT dated 4-12-2020-The rejection of the declaration was not justified-The declarations of the assessee shall be accepted and thereafter dealt with as provided under the Act. [Art. 226]
Rakesh Garg v. PCIT (2022) 443 ITR 137 / 211 DTR 265 / 325 CTR 440 (Raj.)(HC)S. 279 : Offences and prosecutions-Sanction-Chief Commissioner-Commissioner-Failure to deposit tax deducted at source-Deposited in Government Treasury after 11 months-Assessee and persons in charge to face trial-Writ petition to quash the proceedings was dismissed-Petition for Special Leave to appeal dismissed.[S. 192, Art, 136, 226].
Indo Arya Central Transport Ltd. v. CIT (TDS) (2022) 443 ITR 239 / 211 DTR 441 / 325 CTR 553 / 285 Taman 2 (SC) Editorial : Decision in Indo Arya Central Transport Ltd. v. CIT (TDS) (2018) 404 ITR 667 (Delhi)(HC) affirmed.S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Failure to file return of income-Payment of tax with interest-No wilful evasion of tax-Prosecution quashed. [S. 140A, 276C(2), 276CC]
Inland Builders Pvt. Ltd. v. Dy. CIT (2022) 443 ITR 270 (Mad.)(HC)S. 271(1)(c) : Penalty-Concealment-Sanction of Joint Commissioner-Definition-Includes Additional Commissioner-Sanction of Additional Commissioner obtained-Penalty proceedings validly initiated. [S.2(28C), 260A, 271(1)(c), 274(2)].
Gyan Chand Jain v. CIT (2022) 443 ITR 241 / 213 DTR 71/ 326 CTR 241 /287 Taxman 87 (SC)S. 270A : Penalty for under-reporting and misreporting of income-Grant of immunity from penalty and prosecution-Voluntary computation of income filed to buy peace and avoid litigation-Failure to specify in penalty notice whether proceedings initiated for under-reporting or misreporting-Granted immunity. [S. 270AA(4), Art. 226]
Schneider Electric South East Asia (HQ) Pte Ltd. v. ACIT(IT) (2022) 443 ITR 186 / 213 DTR 134 / 326 CTR 374 (Delhi)(HC)S. 264 : Commissioner-Revision of other orders-Commissioner can give relief to an assessee who has committed mistake-DTAA-India-Kuwait. [S. 143(3), Art. 10, Art. 226]
Hapag Lloyd India Pvt. Ltd. v. PCIT (2022) 443 ITR 168 / 212 DTR 99/ (2023) 330 CTR 699 (Bom.)(HC)S. 263 : Commissioner-Revision of orders prejudicial to revenue-Income Declaration Scheme, 2016-Declaration accepted and consequent assessment-Revision is not valid. [Income Declaration Scheme, 2016]
PCIT v. Manju Osatwal (2022) 443 ITR 107 / 211 DTR 216 / 325 CTR 450 (Cal.)(HC)