2021-TIOL-247-HC-DEL-IT
Sarita Puri Vs Pr CIT
Whether the High Court's intervention is warranted where an assessee also has available the option of appeal, as provided for by the I-T Act - NO: HC
- Writ petition disposed of: DELHI HIGH COURT
2021-TIOL-246-HC-AHM-IT
Trust For Reaching The Unreached Vs CIT
Whether benefit of exemption u/s 12 can be denied to a charitable trust merely for the reason of delay in filing the audit report - NO: HC
- Assessee's appeal allowed: GUJARAT HIGH COURT
2021-TIOL-245-HC-KAR-IT-LB
Dell India Pvt Ltd Vs JCIT
Whether reason to believe" in the context of Section 147 of the Income Tax cannot be based on mere change of opinion of the Assessing Officer - YES: HC Larger Bench
- Reference in favour of Assessee: KARNATAKA HIGH COURT