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. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Deposit of 20 Per Cent. of demand-Order is held to be justified. [Art. 226]

Mascot Construction Co. v. PCIT (2022) 446 ITR 719 / 213 DTR 449 / 326 CTR 863 (Bom.)(HC)

S. 197 : Deduction at source-Certificate for lower rate-Certificate of nil deduction-Non-Resident-Payments received from ONGC for work done inside and outside India-Powers of Assessing Officer while considering application for certificate-Difference of opinion between members of division bench-Matter to be referred to appropriate Bench-DTAA-India-The United Arab Emirates. [R. 28, 28AA, Art. 7]

National Petroleum Construction Co. v. Dy. CIT (2022) 446 ITR 382 / 216 DTR 241 / 327 CTR 617 / 289 Taxman 87(SC) Editorial : National Petroleum Construction Co. v. Dy. CIT (2020) 421 ITR 24 / 185 DTR 57/ 312 CTR 217 / 271 Taxman 150 (Delhi)(HC)

S. 154 : Rectification of mistake-Book profits-Amounts disallowed under Section 14A cannot be added back to book profits-Debatable issue rectification order is not valid. [S. 14A, 115JB]

PCIT v. J. J. Glastronics Pvt. Ltd. (2022) 446 ITR 712 (Karn.)(HC)

S. 153A : Assessment-Search or requisition-Undisclosed income-Amounts credited to employees account-Admission by employees that the amount belong to the assessee-Peak and gross profit theory-Not accepted-Addition is held to be justified. [S. 132, 133A]

K. A. Rauf v. CIT (2022) 446 ITR 421 / 215 DTR 13/ 328 CTR 920 (Ker.)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Request for adjournment to file response not granted-Assessing authority obliged to decide dispute in respect of a mount involved in transaction with reference to material submitted by assessee. [S. 148, 149, Art. 226]

Urmila v. ITO (2022) 446 ITR 511/ 218 DTR 60 / 328 CTR 734(Raj.)(HC)/Surya Prakash v.ITO 2022)446 ITR 511/ 218 DTR 60 / 328 CTR 734 (Raj)(HC)/Vaijanti Dadhich v .ITO ( 2022)446 ITR 511/ 218 DTR 60 / 328 CTR 734 (Raj)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Violation of principle of natural justice-Not furnished full information-Matter remanded. [S. 147, 148, Art. 226]

Maharaja Edifice Pvt. Ltd. v. UOI (2022) 446 ITR 508 / 289 Taxman 468(Cal.)(HC)

S. 148 : Reassessment-Notice-Limitation-Doctrine of substantial compliance-Mere signing of notice is not sufficient-Date of issue would be date on which notice was served on assessee-Notice dated 31-3-2018 served on assessee through E-Mail on 18-4-2018 for AY. 2011-12-Notice barred by limitation. [S. 147, 149, 282, R. 127, Art. 226]

Parveen Amin Bhathara (Smt.) v. ITO (2022)446 ITR 201 / 218 DTR 51/ 328 CTR 831 (Mad.)(HC) Editorial : Sadhana Tolasaria v. ITO (2021) 18 ITR-OL 88 (Mad.)(HC), decision of Single judge reversed.

S. 148 : Reassessment-Notice-Proceedings under Insolvency And Bankruptcy Code, 2016-Not a bar for issue of notice of Reassessment. [S. 147, Insolvency and Bankruptcy Code, 2016, S. 10, 30(6), 31, Art. 226]

Dishnet Wireless Ltd. v. ACIT (OSD) (2022) 446 ITR 227 / 215 DTR 337 / 288 Taxman 197 /(2023) 330 CTR 567(Mad.)(HC)

S. 148 : Reassessment-Notice-No procedural irregularity-Notice issued and objections raised-Notice valid-Writ is not maintainable there is no violation of law or principle of natural justice. [S. 147, Art. 226]

Bengal Tiger Line (India) Pvt. Ltd. v. Dy.CIT (2022) 446 ITR 331 (Mad.)(HC)

S. 147 : Reassessment-Order passed after considering the objections-Assessment order was passed-Writ is not maintainable. [S. 148, Art. 226]

Tamil Nadu State Marketing Corporation Ltd. v. NEAC (2022) 446 ITR 325 (Mad.)(HC)