Compilation of Case laws for Income Tax Department officers
DECISION KIT
FOR
DEPARTMENTAL OFFICER
A COMPILATION OF CASE LAWS
I am glad to note that a ‘Decision Kit for Departmental Officers’ is brought out for the use of the Officers of the Department. This is compiled by Shri Y.V.S.T.Sai, I.R.S., Commissioner of Income Tax, Hyderabad.
I would like to place on record my special appreciation for the initiative taken by Shri Y.V.S.T.Sai, Commissioner of Income Tax, Hyderabad and the Members of the Editorial Committee under the Chairmanship of Shri Atul Pranay, I.R.S., Chief Commissioner of Income Tax, Hyderabad.
I hope this compilation book would serve as a ready reference and handy tool to the Officers of the Department in their core functions.
[N. SANKARAN]
Pr. Chief Commissioner of Income Tax,
Andhra Pradesh & Telangana.
“As it is oft stated, necessity is the mother of invention. This mundane compilation of case laws is out come of my necessity to represent before the Hon’ble ITAT. Our normal experience is that we come across citations mostly not in favour of Revenue. This compilation is aimed to bridge the gap and also act as a ready reference for the officers of the Department. Most of the decisions cited are in favour of Revenue or material for consideration while framing assessments. Attempt is made to include recent decisions. The compilation is neither authoritative nor exhaustive and there could be many decisions which are important but do not find place in the compilation. The compilation is meant only as a ready reference and would not provide omnibus solutions.
The format of citations is mostly as adopted by Taxmann.com and due credit would go to them in this regard. I would also like to state that the compilation does not reflect the views of the Department and if there are any errors, they are mine.
I am thankful to the Pr CCIT, Andhra Pradesh & Telangana and CCIT, Hyderabad for readily accepting the idea of circulation of this compilation. Also, I owe my thanks to Shri Ramesh Singh, ITI, who typed part of the compilation in the initial stages. Last but not the least, I am indebted to my wife Smt Vijaya Lakshmi, who provides constant silent support and allows me to work through the nights.”
Y V S T Sai
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