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    Case LawsIncome Tax
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    Case LawsIncome Tax
    Jurisdictional Prerequisites for Initiating Reassessment u/s 148: Non-Depoist of TDS by the Employer
    Show AI Summary
    Jurisdictional prerequisite: notice in the name of a deceased person invalidates reassessment initiation under Section 148.
    A notice under Section 148 issued in the name of a deceased person is a jurisdictional defect because a valid notice to the correct person is a condition precedent to reopening an assessment; legal representatives have no statutory duty to intimate death; where salary tax has been deducted at source, reassessment cannot be pursued against the deceased or their representatives, and employer non-deposit of TDS does not create an outstanding demand against the assessee or their legal representatives.
    Case LawsIncome Tax
    Revisiting the Scope of "Record" u/s 263: Embracing Subsequent Records
    Show AI Summary
    Revisional power: Commissioner may consider subsequent records available at time of examination in tax proceedings.
    The Court construed the Commissioner's revisional power to permit consideration of all materials relating to the proceeding that are available at the time of his examination, including documents and valuation reports that came on the file after the assessment order; the Explanation to the provision was read as clarificatory, giving an inclusive meaning to "record" rather than restricting it to what the Assessing Officer had when passing the assessment.
    Case LawsIncome Tax
    Interpreting "Record": Revisiting the Scope of Revision Powers u/s 264 and Rectification of Mistake ...
    Show AI Summary
    Revision powers under section 264: Commissioner must consider expanded record and rehear revision petitions on merits.
    The Court held that the Commissioner must consider a revision petition on its merits and that the term record in revision proceedings extends beyond the return and assessment order to include material from other sources and prior assessments. It emphasised consistency in treatment of continuing transactions and required the Principal Commissioner to take into account all relevant materials, identify any apparent mistakes, afford a personal hearing, and pass a reasoned order within a short timeframe.
    Case LawsGST
    The Doctrine of Natural Justice in GST Proceedings: A Case Study on Show Cause Notice u/s 74"
    Show AI Summary
    Natural justice in tax proceedings: show cause notices must allege fraud or concealment before enhanced recovery is invoked.
    The court quashed the enhanced-provision show cause notice for failing to allege the essential elements of fraud, willful misstatement, or suppression of facts and held that the enhanced regime may be invoked only when the adjudicating authority is prima facie satisfied of those elements and records that satisfaction in the notice; absent such express allegations the proceedings are without jurisdiction though fresh proceedings may be initiated with a proper notice.
    Case LawsGST
    Input Tax Credit (ITC) and the Concept of "Plant" under GST: Supreme Court
    Show AI Summary
    Plant classification under GST: functionality test determines ITC eligibility for buildings serving special technical requirements.
    The expression plant or machinery in Section 17(5)(d) of the CGST Act must be interpreted by reference to functionality rather than by equating it with the statutory definition of "plant and machinery." A building qualifies as a plant for ITC purposes if, on the facts, it was planned and constructed to serve the assessee's special technical or operational requirements. The functionality test is fact-specific and requires case-by-case analysis of the building's role in the assessee's business.
    Case LawsCustoms
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    Inordinate delay in adjudication bars further proceedings on stale show cause notices absent a reasonable explanation.
    The court found the delay from 2008 to 2021 inordinate and unexplained, concluding the respondents did not provide a reasonable explanation; the delayed transfer to the call book without intimation breached statutory intimation requirements, and established precedent limits reliance on higher authority to excuse gross unexplained delays in adjudication of show cause notices.
    Case LawsCustoms
    Inordinate Delay in Adjudication: Upholding the Principles of Natural Justice
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    Inordinate delay in adjudication undermines procedural fairness and bars continuation of prolonged, unexplained proceedings.
    The court found that prolonged, unexplained delay in adjudicating a show cause notice breached procedural fairness and natural justice, causing irretrievable prejudice by impairing evidence preservation and business planning. Delay attributable to the revenue authorities, contrary to Tribunal directions for timely disposal, rendered continuance of proceedings unsustainable and emphasized the necessity of justifying delay and ensuring timely adjudication.
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    Pandemic relief legislation upheld: re-assessment notices issued during lockdown remain valid despite later procedural rule.
    The court interpreted the pandemic relief legislation as providing comprehensive relief that extended to procedural obligations in force at the time of issuance, not confined solely to extensions of time. It applied the principle that statutes operate prospectively and concluded the later-introduced procedural provision does not apply retrospectively to invalidate earlier-issued re-assessment notices, limiting its analysis to the validity of issuance and not the merits of re-assessment proceedings.
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    Show AI Summary
    Central legislative competence over mineral regulation affirmed; royalties characterised as compensation for resource depletion, limiting state levies.
    The Court concluded that the central legislative framework occupies the field of mineral regulation and that royalties are compensation for depletion of state-owned natural resources, not conventional taxes; consequently the Centre may impose such levies while States remain constrained from imposing royalties in the nature of compensation that would encroach on the Centre's exclusive regulatory domain.
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    Navigating the Faceless Assessment Regime: A Judicial Perspective
    Show AI Summary
    Faceless assessment mechanism requires reassessment steps to follow a centralized faceless procedure, otherwise territorial officer lacks jurisdiction.
    The Scheme framed under the enabling provision must be read to include preliminary proceedings linked to reassessment, so that reassessment initiation and related steps follow the faceless mechanism; concurrent exercise of territorial and faceless functions would undermine the Scheme's purpose and render steps taken outside the faceless protocol inconsistent with the statutory framework.
    Case LawsIncome Tax
    Evidentiary Value of Statements Recorded During Income Tax Surveys: A Judicial Analysis
    Show AI Summary
    Evidentiary value of survey statements: survey disclosures lack conclusive weight and require independent corroboration.
    Statements recorded during a tax survey are permissive and not taken on oath, so they are not conclusive evidence by themselves; they cannot be treated as inherently incriminating material to justify reopening assessments or making additions without independent corroboration, and must be recorded free of coercion in line with administrative instructions and judicial precedents.
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    Faceless Assessment: Ensuring Compliance with Statutory Provisions
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    Faceless assessment jurisdiction: JAO lacked authority under the statutory faceless procedure, invalidating improperly issued notices.
    The court determined that reassessment notices and related proceedings were inconsistent with the statutory faceless assessment framework because they were issued without following the prescribed allocation of jurisdiction and procedural sequence under the faceless mechanism; administrative orders purportedly exempting cases were not read to displace the statutory requirements and earlier precedent interpreting the faceless provisions was applied.
    Case LawsIncome Tax
    Faceless Assessment Mechanism: Jurisdictional Limits in Income Tax Proceedings
    Show AI Summary
    Faceless Assessment: statutory scheme governs jurisdiction and extends to central and international taxation proceedings.
    The court analysed Section 151A read with Sections 144B and 148A and held that administrative instructions dated March 31, 2021 and September 6, 2021 issued under section 119 apply only to assessment orders and do not extend to proceedings under Sections 148A and 148; those instructions cannot be read into the scheme notified on March 29, 2022. The mandatory faceless procedure under Sections 144B and 151A applies to notices and proceedings, including central charges and international taxation charges, and notices issued outside that mechanism fall outside the statutory jurisdictional framework.
    Case LawsIncome Tax
    Reassessment Notices for AY 2013-14: Upholding the Doctrine of Limitation
    Show AI Summary
    Doctrine of limitation prevents revival of lapsed reassessment powers; administrative instructions cannot "travel back in time."
    The court held that when the right to reopen assessment had already lapsed under the pre amended limitation regime, subsequent amendments or administrative instructions could not revive that right; administrative attempts to "travel back in time" and extend limitation were invalid, assessees retain the defence of limitation, and pandemic era notifications did not cover years whose limitation had already expired.
    Case LawsGST
    Principles of Tax Fairness and Mens Rea: Quashes Penalty for Mere Technical Errors
    Show AI Summary
    Mens rea requirement in tax penalties: technical errors without intent cannot justify penalty imposition under GST compliance.
    Requirement of mens rea for imposition of tax penalties is central where e Way Bill compliance is questioned. Mere procedural or timing inconsistencies, without evidence of intent to evade tax and where valid tax invoices accompany the goods and tax has been charged, do not justify penal action. Authorities must establish culpable intent with cogent reasoning and comply with procedural and natural justice safeguards before imposing penalties.
    Case LawsIncome Tax
    Decoding the Mandatory Timelines: A Thorough Examination of the Income Tax Assessment Order Nullific...
    Show AI Summary
    Mandatory timelines under Section 144C require assessments to be completed within the prescribed month after DRP direction, else invalid.
    Once the DRP framed directions, the Assessing Officer was obliged to complete the assessment in conformity with those directions within one month from the end of the month in which the DRP's direction was served; service by uploading the DRP directive on the ITBA portal constitutes valid service for computing that period. The procedure does not envisage further involvement of the Transfer Pricing Officer once the DRP's direction is issued and an order under the transfer pricing provision has been remitted to the AO.
    Case LawsGST
    Expiry of E-Way Bill AND Mens Rea: Technical Violation Alone Insufficient for Penalty Imposition
    Show AI Summary
    Mens rea requirement: technical expiry of an e way bill alone cannot justify a tax penalty without intent to evade.
    The court held that a purely technical lapse in E Way Bill formalities - where goods were otherwise covered by two e invoices and two E Way Bills and there was no dispute on consignor, consignee or goods - does not demonstrate the mens rea necessary to impose a penalty under the tax penal provision; authorities' focus on the expired E Way Bill alone was legally insufficient given documentary explanations and absence of intent to evade tax.
    Case LawsGST
    Maintainability of Appeals: High Court Upholds Strict Interpretation of Limitation Provisions in GST...
    Show AI Summary
    Exclusion of Limitation Act: GST Act's specific appellate time limits operate as a self contained code, barring general extensions.
    The court analysed whether the GST Act's appellate limitation regime operates as a complete code excluding the general Limitation Act. It applied the principle that fiscal statutes with detailed procedural and temporal rules are to be strictly construed, treating the special statute's limitation provision as implying exclusion of the Limitation Act's extension mechanism, and emphasised policy aims of expeditious dispute resolution, revenue certainty and administrative finality.
    Case LawsIncome Tax
    Stay of Tax Demand: Interpreting the Discretionary Power u/s 220(6) of the Income Tax Act
    Show AI Summary
    Assessing Officer discretion in granting stay of tax demand cannot be rigidly constrained by administrative OMs, requiring case specific consideration.
    The Assessing Officer's discretionary power under section 220(6) to grant stay of tax demand is not fettered by CBDT Office Memorandums; those OMs are administrative guidelines and do not mandate a uniform pre deposit. The AO must consider prima facie case, likelihood of success, and undue hardship and may require a higher, lower or no deposit depending on case specific facts. Administrative adjustment of refunds without considering a pending stay application was held arbitrary and the matter was remitted for reconsideration applying these principles.
    Case LawsIncome Tax
    Interpreting "Technical Services" under Tax Treaties: A Comprehensive Analysis
    Show AI Summary
    Technical services interpretation requires specialized expertise and a demonstrable link to payments for withholding tax consequences.
    Interpretation of technical services under the India Ireland DTAA requires the application or transfer of specialized knowledge, skill or expertise; incidental training or assistance enabling a reseller to market standard software does not meet that threshold. The Reseller Agreement did not contemplate technology transfer or bespoke solutions, payments were tied to reseller net revenue, and the record lacked material linking remittances to customized technical services. Authorities must establish an evidentiary and contractual nexus between payments and provision of specialized technical services before applying withholding tax under the treaty.

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      Income Tax

      Manner of disposal of application for advance ruling under Income Tax Act, 1961

      13 June, 2023

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      Notification No. 38/2023 - Dated: 12-6-2023 - Manner of disposal of application for advance ruling - In case difference of opinion between the members, decision will be taken by Majority with the help of Third Member - e-advance rulings (Amendment) Scheme, 2023

      Section 245R 

      - The Ministry of Finance has issued a notification regarding amendments to the e-advance rulings Scheme, 2022.
      - The Scheme is now called the e-advance rulings (Amendment) Scheme, 2023.
      - The amendments come into effect from the date of publication in the Official Gazette.
      - In paragraph 6 of the e-advance rulings Scheme, 2022, clause (iv) is replaced with new clauses.
      - The Board for Advance Rulings will consider the response and provide an opportunity of being heard to the applicant through video conferencing or video telephony.
      - The advance ruling on the specified question will be pronounced and sent to the applicant and the relevant authority.
      - If the Members of a Board for Advance Rulings have differing opinions on any point, it will be referred to the Principal Chief Commissioner of Income-tax (International Taxation).
      - The Principal Chief Commissioner will nominate one Member from another Board for Advance Rulings, and the majority opinion will prevail in deciding the point or points of disagreement.

       

      Full Text:

      Notification No. 38/2023 - Dated: 12-6-2023 - Manner of disposal of application for advance ruling - In case difference of opinion between the members, decision will be taken by Majority with the help of Third Member - e-advance rulings (Amendment) Scheme, 2023

      Section 245R 

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