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. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Intimation-Fresh material not necessary for reopening assessment-Order passed under section 148A(d) and notice issued under section 148 is held to be valid. [S. 143(1), 147, 148, 148A(d), Art. 226]

Ernst and Young U. S. LLP v. ACIT(IT) (2022) 449 ITR 425 (Delhi)(HC) Editorial: SLP of assessee dismissed, Ernst and Young U. S. LLP v. ACIT (IT)(2022) 449 ITR 3 (SC)(St)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Violation of principles of natural justice-Personal hearing-Reassessment notice was quashed-Directed to pass the order after considering the documents and giving an opportunity of hearing. [S. 147, 148, 148A(b),148A(d),Art,226]

Babcock Borsig Ltd. v. UOI (2022)449 ITR 613 (Cal.)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reason given for notice-Existence of alternate remedy-Writ is not maintainable.[S. 148A(b), 148(d), Art, 226]

Anshul Jain v. PCIT (2022)449 ITR 251 / 142 taxmann.com 185 (P&H)(HC) Editorial: SLP dismissed, Anshul Jain v. PCIT (2022) 449 ITR 256/329 CTR 463/ 219 DTR 169/ 289 Taxman 239 (SC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reason given for notice-Existence of alternate remedy-Writ is not maintainable. [S. 148A(b), 148(d), Art. 226]

Anshul Jain v. P CIT (2022)449 ITR 256 / 329 CTR 483 / 219 DTR 169/ 289 Taxman 239 (SC) Editorial: Refer High Court dismissing the writ, Anshul Jain v. PCIT (2022) 449 ITR 251/ 143 taxmann.com 37 (P&H)(HC)

S. 148 : Reassessment –Limitation-Issue and service of notice-effect from 1-4-2021-Faceless Assessment-Despatch in accordance with Section 13 of Information Technology Act, 2000 essential-Uploading of notices on My Account on E-Filing Portal not valid transmission-Notices sent as attachment through E-Mail designated addresses bearing jurisdictional Assessing Officer’s digital signature valid under section 282A of the Act-Ratio of UOI v. Ashish Agarwal (2022) 444 ITR 1 (SC). [S. 147, 148A, 149, 151, 282, 282A, Information Technology Act, 2000, S. 13, Art. 226]

Suman Jeet Agarwal v. ITO (2022)449 ITR 517 / 218 DTR 327/ (2023) 290 Taxman 493 (Delhi)(HC)

S. 148 : Reassessment-Notice-Limitation-Notice issued beyond six years from the end of the assessment year barred by limitation-Proceedings and demand notice was quashed. [S. 147, Art. 226]

Rubina Senapati v. NAFC (2022) 449 ITR 333 (Orissa)(HC)

S. 148 : Reassessment –Notice-Limitation-Initial notice issued after period of six years stating wrong assessment Year-Corrigendum issued thereafter cannot cure a procedural irregularity-Order rejecting objections set aside. [S. 147, 149, 292B, Art. 226]

Infineon Technologies Ag v. Dy.CIT(IT) (2022) 449 ITR 513 / 217 DTR 393/ 329 CTR 240 (Karn.)(HC)

S. 148 : Reassessment –Notice-Reasons recorded after issue of notice-Order of High Court setting aside of reassessment proceedings is held to be proper. [S. 147, 292B, Art. 136]

PCIT v. Tata Sons Ltd. (2022)449 ITR 166/ 218 DTR 529/329 CTR 230/(2023) 291 Taxman 354 (SC) Editorial: CIT v. Tata Sons Ltd (2019) 267 Taman 13 (Bom)(HC), affirmed.

S. 147 : Reassessment-Alternative remedy-Educational institution-Obligation to file return-Participated in the proceedings-Writ petition was dismissed. [S. 10(23C), 139(4A), 139(4C), 148, Art. 226]

Stewart Science College v. ITO (2022) 449 ITR 257 218 DTR 442 / 329 CTR 49/ 143 taxmann.com 80 / (2023) 290 Taxman 405 (Orissa)(HC)

S. 147 : Reassessment-Order disposing of objections-Must be speaking order-Order set aside-Matter remanded to the Assessing Officer to consider afresh. [S. 148, Art. 226]

Roqutte Riddhi Siddhi Pvt. Ltd. v. Dy. CIT (2022) 449 ITR 618 (Guj.)(HC)