2021-TIOL-1663-ITAT-MUM
Himanshu Dilip Jain Vs ACIT
Whether AO shall restrict addition in assessee's hands up to 12.5% of aggregate value of bogus/unverified purchases that form part of assessee's sales and/or closing stock for year under consideration – YES: ITAT.
- Matter remanded: MUMBAI ITAT
2021-TIOL-1662-ITAT-DEL
Rajan Diwan Vs ITO
Whether it is a fit case for remand where ex parte order is passed by CIT (A) due to assessee's non appearance, whereas the assessee claims to have not received the notice u/s 143(2) - YES: ITAT
- Matter remanded: DELHI ITAT
2021-TIOL-1661-ITAT-DEL
DCIT Vs Eminent Infradevelopers Pvt Ltd
Whether appeals filed by revenue are not maintainable since assessment orders as well as consolidated appellate order of CIT (A) not in existence on ground of barred by limitation - YES : ITAT
- Revenue's appeals dismissed: DELHI ITAT
