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
Click here to download the pdf versions of the Digest of case laws

S. 245HA : Settlement Commission-Abatement of proceedings-Shortfall on additional taxes and interest-Subsequently intimated-Abatement invalid. [S. 245C, 245D(2A), Art. 226]

Mahesh Gupta v. ITSC (2023) 294 Taxman 537 / 335 CTR 251/(2024)461 ITR 267 (Bom)(HC)

S. 245HA : Settlement Commission-Abatement of proceedings-Shortfall on additional taxes and interest-Refunds-Interest-Excess tax paid-If interest on excess payment made on self-assessment, same would meet requirement of section 245D(2D)-Petition is allowed and the matter is directed to be placed before the Interim Board for Settlement constituted under section 245AA for consideration. [S. 244A, 245AA, 245C,245(2D). Art. 226]

Sitadevi Satyanarayan Malpani (Mrs.) v. ITSC (2023) 459 ITR 758 /294 Taxman 205 (Bom.)(HC)

S. 245D : Settlement Commission-Rectification of order-Rectification application was filed beyond period of six months-Rejection of application is said to be valid. [S. 245D(4), 245D(6B), Art. 226]

PCIT v. Goldsukh Developers (P.) Ltd. (2023) 294 Taxman 484 /( 2025) 483 ITR 715 (Bom.)(HC)

S. 245D : Settlement Commission-Application-Additional income disclosed-Settlement Commission accepted the additional income-High Court set aside the order-On appeal the matter was remanded back to Settlement Commission (now Interim Board) for reconsideration and re-determination of undisclosed income, after giving an opportunity to both sides. [S. 133A, 2245C, 245D(4), Art. 136]

Shree Nilkanth Developers v. PCIT (2023) 457 ITR 464 /294 Taxman 591 / 334 CTR 1 (SC) Editorial: PCIT v. Shree Nilkanth Developers(2016) 73 taxmann.com 76 (Guj)(HC)

S. 245C : Settlement Commission-Pendency of proceedings-No proceedings was pending-Petition is not maintainable.[S. 147 148, 245A, Art. 226]

Bishan Das Goyal HUF v. PCIT (2023) 294 Taxman 102 (Delhi)(HC)

S. 245C : Settlement Commission-Settlement of cases-Failure to disclose full and true disclosure-Writ petition is dismissed-SLP is dismissed. [S. 245D(1), Art.226]

Maa Mahamaya Industries Ltd. v. ITSC (2023) 459 ITR 277 / 153 taxmann.com 295 (Telegana) (HC) Editorial : SLP of assessee is dismissed, Maa Mahamaya Industries Ltd. v. ITSC (2023) 459 ITR 301 / 294 Taxman 424 (SC)

S. 245C : Settlement Commission-Settlement of cases-Failure to disclose full and true disclosure-Writ petition is dismissed-SLP is dismissed. [S. 245D(1), Art. 136]

Maa Mahamaya Industries Ltd. v. ITSC (2023) 459 ITR 301 / 294 Taxman 424 (SC) Editorial : Maa Mahamaya Industries Ltd. v. ITSC (2023) 459 ITR 277 / 153 taxmann.com 295 (Telegana) (HC)

S. 234A : Interest-Default in furnishing return of income-Levy of interest is mandatory-Review petition is dismissed. [S. 2(35), 5, 6(3)(ii), 131, 142(1), 143(2), 148,, 282]

Mansarovar Commercial (P.) Ltd. v. CIT (2023) 294 Taxman 513 / 335 CTR 744 (SC) Editorial : Mansarovar Commercial (P.) Ltd. v. CIT (2023) 453 ITR 661/ 293 Taxman 312//332 CTR 137 /224 DTR 305 (SC).

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Trading in waste materials-Return not filed by the seller-Sellers stock register-The assessee was not liable to submit any evidence to prove seller’s return and other particulars of seller-Demand is stayed. [Art. 226]

Rangasamy Engineers (P.) Ltd. v. ACIT (2023) 294 Taxman 610 (Mad.)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Pendency of appeal-Discretionary powers is to be exercised judiciously and reasonably and not arbitrary-Order quashed-Directed to pass fresh order in accordance with law.[S. 220(6), 250, Art. 226]

Nirmal Kumar Pradeep Kumar, (HUF) v. UOI (2023) 456 ITR 386/ 294 Taxman 321 / 333 CTR 345(Jharkhand)(HC)