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. 268A : Appeal –Instructions – Monetary limit less than Rs 2 Crores – Appeal of revenue was dismissed .

CIT v. Maharashtra Seamless Ltd. (2022) 220 DTR 415/329 CTR 937 (SC) CIT v. Air France ( 2022) 220 DTR 416 (SC )/ (2023) 330 CTR 110 /CIT v. British Airways (2022 ) 220 DTR 416 / 2023) 330 CTR 110( SC)

S. 260A : Appeal – High Court – Condonation of delay – Substantial justice – Every single day’s delay must be explained does not mean that a pedantic approach should be made. When substantial justice and technical consideration are pitted against each other, cause of substantial justice deserves to be preferred. [S. 254(1), Limitation Act , S. 5, Direct Tax Vivad Se Vishwas Act , 2020 , S. 3 ]

PCIT v. Dinesh Kumar Bansal (HUF) (2022) 214 DTR 11/(2023) 335 CTR 577 (Cal (HC)

S.234E: Fee-Default in furnishing the statements- Non-filing of TDS statement – Effective from 1-6-2015 – Levy of late fee invalid [ S. 200A, Art 226 ]

Headmaster, Government Upper Primary School v. ITO (2022) 218 DTR 38/(2023) 334 CTR 337 (Ker)( HC)

S. 154 : Rectification of mistake -Mistake apparent from the record – Appeal – Refusal to consider circular – Writ petition was dismissed [ S. 246A ,Art , 226 ]

Equity Intelligence India (P) Ltd. v. DCIT (2022) 324 CTR 563 / 209 DTR 412 ( Ker )( HC)

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Lack of jurisdiction of AO – Order u/s 148A(d) and notice u/s 148 quashed [ S. 148, 148A(d) Art, 226 ]

Indus Towers Ltd. v. ITO (2022) 214 DTR 70 / 326 CTR 885 (Delhi)( HC)

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Failure to issue proper show cause notice – Principle of natural justice – Order set aside [S. 148A(b) ,151 , Art .226 ]

Sambathiraj Vijayrai v ITO ( 2022) 328 CTR 827 / 215 DTR 449 (Mad)( HC)

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Principle of natural justice – Granted three days to file reply – Order was quashed. [ S. 148A(b) 148A(d), Art , 226 ]

Jindal forgings v. Income-tax Department (2022) 216 DTR 449 / 143 taxmann.com 263 (Jharkhand)( HC)

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Lack of jurisdiction of AO – Order u/s 148A(d) and notice u/s 148 quashed [ S. 148, 148A(d) Art, 226 ]

Indus Towers Ltd. v. ITO (2022) 214 DTR 70 / 326 CTR 885 (Delhi)( HC)

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Faceless Assessment – Personal hearing through video conference – Opportunity of hearing denied – Matter remand – [ S. 144B , 147 , 148, Art , 226 ]

Harsh Bhavesh Patel (Smt) v. NFAC (2022) 327 CTR 598 /216 DTR 217 (Karn)(HC)

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice -No reasoning or any discussion found on the contention raised – Order set a side for passing a speaking order. [ S. 148A(d), Art , 226 ]

Excel Commodity & Derivative (P) LTD. v UOI (2022) 328 CTR 715 / 217 DTR 463 ( Cal )( HC)