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Art. 14 : Discrimination- Salary — Income-Tax department – State as an employer -Equal pay for equal work – Peons and watchmen — Difference in wages between those engaged prior to 2013 and those engaged later — Not justified. [ Art, 16, 39 ]
PCIT . v. Pankaj Singh Brijwal (2022) 441 ITR 713 (Uttarakhand) (HC) PCIT v. Narendra Singh Bisht (2022) 441 ITR 713 (Uttarakhand) (HC) PCIT v. Amar Ram (2022) 441 ITR 713 (Uttarakhand) (HC)Wealth-Tax Act , 1957
S. 17 : Reassessment — Tangible material-Assessment cannot be reopened for redetermination of value based on subsequent sale of property — Reassessment unsustainable- Existence of alternative remedy — Not bar to writ. Art , 226 ]
ITO v. Sarojini Ramaswamy (Deceased) (2022)441 ITR 674 / 210 DTR 161/ 325 Taxman 47 (Mad) (HC)Direct Tax Vivad Se Vishwas Act, 2020
S. 2(1)(a)(ii): Appellant – Declaration — Pending proceeding — Application for condonation of delay in filing appeal pending before Commissioner (Appeals) — Declaration to be considered by Designated Authority. [ S.246 Art , 226 ]
Ritesh Bakuleshbhai Mehta v. PCIT (2022)441 ITR 287 / 285 Taxman 442 (Guj) (HC )S. 21 : Professional misconduct-Scheme of Merger-Report was subject to judicial proceedings before High Court-Once the scheme of merger was sanctioned there would be no reason for Disciplinary Committee of ICAI to adjudicate the correctness of the report. [S. 22, Negotiable Instruments Act, 1881, S. 138, Criminal Procedure Code,1973, S. 482]
Wholesale Trading Services (P) Ltd. v. ICAI (2022) 285 Taxman 216 (Delhi)(HC)S. 3(2)(a) : Prohibition of benami transactions-Son cannot claim share in property allegedly purchased by his deceased father benami in his mother’s name as section 3(2)(a) of Benami Act presumes that any property purchased in name of one’s wife is for her benefit.
Ambethraj v. Gowthaman (2022) 285 Taxman 159 (Mad.)(HC)S. 2(a) : Benami Transaction-Property purchased in the name of wife before decree in suit-Attachment of property is held to be not valid.
Ambula Ammal v. Anbumani (2022) 285 Taxman 27 (Mad.)(HC)S. 276CC : Offences and prosecutions-Failure to furnish return of income-Two PAN Numbers-Surrendered second PAN number-Filed return regularly in one PAN number-Launching of prosecution is not valid. [S. 139(1)]
Sudhir Kumar Hasija v. ACIT (2022) 285 Taxman 482/ 215 DTR 174/ 285 Taxman 482 (Mad.)(HC)S. 271E : Penalty-Repayment of loan or deposit-Documents which was before the Tribunal which was not brought on record-Matter remanded to the Tribunal for for fresh examination. [S. 269T, 273B]
CIT v. Assanar & Sons (2022) 285 Taxman 521 (Ker.)(HC)S. 271(1)(c) : Penalty-Concealment-Transfer pricing-Adjustment for software development services-Deletion of penalty is held to be justified. [S. 92C]
PCIT v. Giesecks & Devrient (India) (P.) Ltd. (2022) 285 Taxman 408 / 210 CTR 197 / 325 CTR 117 (Delhi)(HC)S. 268A : Appeal-Application-Reference-Instructions-CBDT Circular No. 23/2019, dated 6-9-2019 and Office Memorandum No. 279, dated 16-9-2019 both providing that cases involving organized tax evasion scam through bogus long-term capital gain/short-term capital loss on penny stocks are not subject to monetary limits prescribed for filing appeals, would apply prospectively to appeals filed on or after 16-9-2019. [S. 260A]
PCIT v. Denisha Rajendra Keshwani. (2022) 285 Taxman 107 (Guj.)(HC)