2021-TIOL-97-HC-MAD-IT
Spero Foundation Pvt Ltd Vs DCIT
On appeal, the High Court acknowledges the assessee's request to settle the matter under the Direct Tax Vivad Se Vishwas Scheme. Hence the court finds no reason to keep the appeal pending.
- Assessee's appeal disposed of: MADRAS HIGH COURT
2021-TIOL-96-HC-MAD-IT
CIT Vs Original Kerala Jewellers
On appeal, the High Court acknowledges the assessee's request to settle the matter under the Direct Tax Vivad Se Vishwas Scheme 2020. Hence the court finds no reason to keep the appeal pending.
- Revenue's appeal disposed of: MADRAS HIGH COURT
2021-TIOL-95-HC-MAD-IT
M Baskaran Vs ACIT
On appeal, the High Court acknowledges the assessee's request to resolve the matter under the Direct Tax Vivad Se Vishwas Act 2020. Hence the court finds there to be no reason to keep the present appeal pending.
- Assessee's appeal disposed of: MADRAS HIGH COURT
2021-TIOL-94-HC-MAD-IT
CIT Vs J Ashok Kumar
On appeal, the High Court acknowledges the assessee's request to have the matter resolved under the Direct Tax Vivad Se Vishwas Scheme 2020. Hence the court finds no grounds to keep the present appeal pending.
- Revenue's appeal disposed of: MADRAS HIGH COURT
2021-TIOL-80-ITAT-MUM
Grasim Industries Ltd Vs DCIT
Whether the AO should provide with notice/intimation to assessee to avail the opportunity of approaching Higher Forum, before resorting to coercive measures for recovery of demand - YES: ITAT
Whether when the powers of recovering the disputed taxes are with the AO and when, according to him, there are no fetters imposed on the exercise of such powers, it cannot be open to him to ask anyone else to direct him to exercise these powers - YES: ITAT
- Assessee's stay application dismissed: MUMBAI ITAT
2021-TIOL-79-ITAT-DEL
Sayar Devi Baid Vs ITO
Whether where the assessee's business has been accepted by the AO by acceptance of the assessee's returns of income, then the AO cannot doubt the source of cash income generated from such business - YES: ITAT
- Assessee's appeal allowed: DELHI ITAT
2021-TIOL-78-ITAT-DEL
Multiwal Duplex Pvt Ltd Vs DCIT
On appeal, the Tribunal held that finds that the CIT(A) did not give categorical findings on merits and dismissed the assessee's appeal without giving opportunity of personal hearing. Hence the Tribunal remands the matter to the CIT(A) for re-consideration.
- Case remanded: DELHI ITAT
2021-TIOL-77-ITAT-DEL
Delhivery Pvt Ltd Vs ACIT
Whether appeal can be dismissed as withdrawn as assessee has filed declaration under Vivad Se Vishwas Scheme - YES : ITAT
- Assessee's appeal dismissed: DELHI ITAT
2021-TIOL-76-ITAT-MUM
Indian Beauty & Hygiene Association Vs ITO
Whether where the income derived by an entity engaged in charitable activities, from commercial activity is incidental to carrying out the charitable objects, such entity's activities will be regarded as charitable purpose - YES: ITAT
- Case remanded: MUMBAI ITAT
2021-TIOL-75-ITAT-MUM
Dhanraj Raut Vs ACIT
Whether when the amendment is effective from AY 2015-16, the assessee is entitled to exemption u/s 54F on multiple flats in one building, spread over three floors - YES: ITAT
- Assessee's appeal allowed: MUMBAI ITAT
2021-TIOL-74-ITAT-MUM
ITO Vs Neeraj Trading Company
Whether it is fit case for remand where the CIT(A) omits to consider a certain issue raised in respect of input VAT duty available for setting off against output VAT duty - YES: ITAT
- Revenue's appeal allowed: MUMBAI ITAT
2021-TIOL-73-ITAT-MUM
Vemb Lifestyle Pvt Ltd Vs ACIT
Whether additions framed in respect of bogus purchases merit being upheld where the assessee does not discharge burden of establishing genuineness of purchases & notices to sellers issued u/s 133(6), elicited no response & where the assessee did not ensure presence of such sellers - YES: ITAT
- Assessee's appeal dismissed: MUMBAI ITAT
2021-TIOL-72-ITAT-CHD
Ayali Kalan Cooperative Agriculture Multipurpose Society Ltd Vs ITO
Whether penalty can be imposed when there is no intention to evade tax, rather deduction is claimed in a mistaken belief by Co-operative Society - NO : ITAT
- Assessee's appeal allowed: CHANDIGARH ITAT
2021-TIOL-71-ITAT-BANG
ACIT Vs Sudeep Sanjeev
Whether reopening of assessment can be made on the basis of discrepancy pointed out in audit objection when the appeal for original assessment is already pending before the CIT(A) - NO: ITAT
- Revenue's appeal dismissed: BANGALORE ITAT
