Judicial updates (Income tax) -15th Dec 2021

Addition based on mere Third Party statement without granting Cross-Examination deleted

Vijayshree Food Products P. Ltd. Vs ACIT (ITAT Delhi) dated 06/12/2021

FIR can’t be registered against Income Tax officials for any act done in good faith

Director General of Income Tax Vs Deputy Commissioner of Police (Karnataka High Court) dated 25/11/2021

TDS not deductible if payees were not identified

Volvo India Pvt. Ltd. Vs ITO (TDS) (Karnataka High Court) dated 15/11/2021

Authorised officer conducting search & seizure cannot retain documents/ assets beyond 15 days

 Dr. R. P. Patel & Ors. Vs Asst. Director of Income Tax (Investigations) & Ors. (Kerala High Court) dated 30/07/2021

No extension of period to pass assessment order being time-barred under guise of special audit u/s 142(A)

Chet Ram Ravi Kumar Vs DCIT (ITAT Chandigarh) dated 04/10/2021

No Tax on Capital Gains on Sale of Agricultural Land which is not a capital asset

Dashratbhai Gopalbhai Patel Vs ITO (ITAT Ahmedabad) dated 31/08/2021

Order passed without issuing draft Assessment cannot be sustained

Golden Tobacco Limited Vs National Faceless Assessment Centre (Bombay High Court) dated 28/10/2021

CBDT notifications not empowers department to put into oblivion section 148A provisions

JSVM Plywood Industries Ltd Vs Union of India (Gauhati High Court) dated 08/12/2021


Bipul Kumar

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