This document lists recent legal landmarks from various tax authorities in India. It includes 6 cases summarized as follows: 1. The tribunal is bound to consider precedents cited by the appellant and give its opinion on their applicability. 2. An appeal should be considered based on potential tax effect, not just actual tax effect. 3. Amenities charged separately from rent would not be included in annual letting value for housing property income. 4. If reassessment proceedings become invalid, related additions made during reassessment would also not be valid. 5. Recovery proceedings cannot be initiated against a successor business for a predecessor's tax dues without an order under section 170(3).

1. VOLUME NO.: LLAT/754 OF 2016-17 DATE: 19 May 2014
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Dear Client,
We have pleasure in listing below some of the recent legal landmarks.
SrNo Authority Section/Rules RATIO(S)
Citation /Subject CASE(NAME OF ASSESSEE)
1.1 GUJ HC 254 ITA
TRIB is bound to consider decision relied upon and/or cited by A and to opine
whether in facts and circumstances of particular case same will be applicable or not.
1.2 41TM360 Appeallable Orders
Dattani And Co
2.1 GUJ HC 268A 260A ITA
Appeal is to considered with low tax effect where notional tax effect is much higher.
2.2 41TM361 Appeal
Anjani Fabrics Ltd
3.1 DEL ITAT 23 24 ITA
Other amenities if charged separately would not be included in annual letting value.
3.2 41TM378 House property income
Sir Sobha Singh & Sons (P.) Ltd
4.1 AGRA ITAT 69 143 147 ITA
Since reassessment proceedings becoming infructuous other connected additions
made in course of reassessment proceedings would not valid.
4.2 41TM380 Reassessment
Asha Kansal
5.1 DEL HC 170 18 ITA
Recovery proceedings could not be initiated against assessee as successor of
business for recovery of tax dues of predecessor in case no order passed under
section 170(3).
5.2 41TM382 Liability in SC
Moongipa Securities Ltd
6.1 MUM ITAT 194C 194-I ITA
Section 194 C applies on consolidated payment made towards lounging and catering
services as a part of single arrangement and it was not permissible to artificially
bifurcate the same.
6.2 41TM383 TDS
Qantas Airways Ltd