2021-TIOL-1850-ITAT-CUTTACK
MGM Minerals Ltd Vs ACIT
Whether it is fit case for remand where the assessee is held to have defaulted u/s 206C in respect of returns to be furnished, but where the relevant declaration of sales in Form 27C remains to be considered - YES: ITAT
- Matter remanded: CUTTACK ITAT
2021-TIOL-1849-ITAT-INDORE
ACIT Vs Nishita Singhal
Whether penalty proceedings cannot be initiated u/s 271AAB since assessee was not served with correct notice u/s 274 to initiate penalty proceedings – YES: ITAT
- Revenue's appeal dismissed: INDORE ITAT
2021-TIOL-1848-ITAT-DEL
Vansh Jain Vs DCIT
Whether since assessee has deposited employees' contribution to PF & ESI before due date of filing of income tax return, CIT(A) is not justified in sustaining adjustment made on account of belated payment of employees' contribution to PF & ESI – YES : ITAT
- Assesssee's appeal allowed: DELHI ITAT
