2021-TIOL-1697-HC-DEL-IT

Urban Improvement Company Pvt Ltd Vs National Faceless Assessment Centre Delhi

Whether it is fit case for remand where assessment order is passed without considering the assessee's replies to SCN or objections to draft assessment order & where the assessee was barred from submitting the same due to COVID pandemic - YES: HC

- Writ petition allowed: DELHI HIGH COURT

2021-TIOL-1348-ITAT-DEL

Bhushan Steel Vs ACIT

Whether penalties imposed on an assessee will survive where the additions based on which such penalties were imposed, are themselves set aside - NO: ITAT

- Assessee's appeals allowed: DELHI ITAT

2021-TIOL-1347-ITAT-DEL

DCIT Vs Arham IT Infrastructure Pvt Ltd

Whether charges received towards maintenance and promotion of common area are business receipts liable to be assessed under the head 'Income from business' – YES: ITAT.

- Revenue's appeal dismissed: DELHI ITAT

2021-TIOL-1346-ITAT-BANG

District Cooperative Central Bank Ltd Vs ACIT

Whether reopening initiated on mere basis of change of opinion, cannot be sustained - YES: ITAT

- Assessee's appeal allowed: BANGALORE ITAT