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-Penalty-Monetary limits for appeals by Department Commissioner (Appeals) reducing penalty to sum below Rs. 20 Lakhs-Appeal to High Court maintainable. [S. 271(1)(c)]

Gyan Chand Jain v. CIT (2022) 443 ITR 241 / 213 DTR 71 / 326 CTR 241 //287 Taxman 87 (SC)

S. 260A : Appeal-High Court-Income from undisclosed sources-Share application money-High Court disposing of Department’s appeals in one paragraph without discussion-Order set aside and matters remitted to High Court for consideration afresh on merits. [S. 56(1), 68]

PCIT v. Motisons Entertainment India Pvt. Ltd. (2022) 443 ITR 6 / 326 CTR 778 / 214 DTR 20(SC) PCIT v. Motisons Global Pvt. Ltd. (2022) 443 ITR 6 / 326 CTR 778/ 214 DTR 20 (SC) PCIT v. Godawari Estates Pvt. Ltd. (2022) 443 ITR 6 / 326 CTR 778 / 214 DTR 20(SC)

S. 260A : Appeal-High Court-Substantial question of law-High Court-Dismissal of appeal non-speaking and non-reasoned order-Unsustainable-High Court to dispose of appeal afresh passing speaking and reasoned order.

PCIT v. Bajaj Herbals Pvt. Ltd. (2022) 443 ITR 230 / 212 DTR 231 / 326 CTR 32 /287 Taxman 163 (SC)

S. 254(1) : Appellate Tribunal-Powers-Admit new claim-Claiming deduction of expenditure erroneously treated in return as capital-Tribunal justified in entertaining. [S. 37(1)]

Wipro Finance Ltd. v. CIT (2022) 443 ITR 250 / 212 DTR 269 /326 CTR 113 /287 Taxman 155 /137 taxmann.com 230 (SC) Editorial: Decision in CIT v. Wipro Finance Ltd (2010) 325 ITR 672 (Kran)(HC) reversed.

S. 251 : Appeal-Commissioner (Appeals)-Stay of demand-Writ petition dismissed by High Court-Parties agreeing to allow matters before Commissioner (Appeals)-Matter disposed with direction for maintenance of Status Quo. [Art. 226]

Indus Towers Ltd. v. ACIT. (2022) 443 ITR 38 / 213 DTR 409 / 326 CTR 574 / 286 Taxman 226 (SC)

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Supreme Court extending period prescribed under any general or special Law in respect of all judicial or quasi-judicial proceedings due to pandemic-Subsequent Circular Dated 25-5-2021 issued by Board extending limitation for filing appeal before Commissioner (Appeals) until further order. [S. 119, Art. 226]

Palak Agarwal v. CBDT (2022) 443 ITR 189 (MP)(HC)

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Apprehension of proper opportunity of hearing-Directions to expedite the disposal of appeal-Directed to appear before Commissioner (Appeals) on date fixed and request for time if required. [S. 250, 251, Art. 226]

Madhu Korah (2022) 443 ITR 345 (Jharkhand)(HC)

S. 245D : Settlement Commission-Settlement Commission Accepting declaration without examining material on record-High Court justified in setting aside order of Settlement Commission-Order of single judge affirmed. [S. 245C, 245D(6), Art. 226]

Ayurvedic Beach Resort Pvt. Ltd. v. CIT (2022) 443 ITR 321 (Ker.) (HC) Editorial : Decision of single Judge in CIT v. Settlement Commission (2017) 391 ITR 374 (Ker)(HC) affirmed.

S. 234E : Fee-Default in furnishing the statements-Tax deducted at source-Provision applicable from June 1, 2015-Orders levying late fee for prior periods not sustainable-Alternative remedy-Lack of jurisdiction-Writ is maintainable. [S. 200A, Art. 226]

JIJI Varghese v. ITO (TDS) (2022) 443 ITR 267 / 213 DTR 22/ 327 CTR 610 (Ker.)(HC)

S. 234A : Interest-Default in furnishing return of income-Waiver of interest-Properties vesting in Official Assignee-Interest waived on the facts of the case. [S. 234B 234C, Presidency Towns Insolvency Act, 1909, S. 7]

T. R. Bhuvaneswari (Mrs.) v. Official Assignee High Court, Madras (2022) 443 ITR 335 (Mad.)(HC)