2022-TIOL-71-HC-DEL-IT

Dayanand Singh Vs ITO

On Writ, the High Court noted that the counsel for the assessee contends that the complaint has been filed by the complainant, who is not competent to file the complaint in terms of Section 277 of the Income Tax Act as also that the sanction purportedly granted and annexed with the complaint is not by a valid authority and hence the sanction is also invalid. He states that the issue is not of non-application of mind in the grant of sanction but the jurisdiction of the competent authority to grant sanction. The counsel further states that the complaint is also not maintainable as the alleged false statement was not made before the complainant but before a different authority, who has not filed the complaint. Hence, the High Court issued notice and listed the matter on May 13, 2022 for final hearing.

- Notice issued: DELHI HIGH COURT

2022-TIOL-78-ITAT-BANG

Anugraha Shelters Pvt Ltd Vs DCIT

Whether since land is held by assessee as current asset, sec 2(47)(v) is not applicable to the assessee and no addition for capital gains can be made - YES : ITAT

- Assessee's appeal allowed: BANGALORE ITAT

2022-TIOL-77-ITAT-CHD

AP Refinery Pvt Ltd Vs Pr.CIT

Whether matter cannot be remitted for a fresh decision to the AO to conduct further inquiries without a finding that assessment order is erroneous - YES : ITAT

- Assessee's appeal allowed: CHANDIGARH ITAT

2022-TIOL-76-ITAT-JAIPUR

Varsha Mangal Vs DCIT

Whether payment representing employees' contribution to PF & ESI can be disallowed where such payment is made before the due date of filing ITR - NO: ITAT

- Assessee's appeal allowed: JAIPUR ITAT