2022-TIOL-211-ITAT-DEL
Vijay Pal Garg Vs ACIT
Whether in case of unabated assessment, where assessments have become final before the date of search, no addition can be made without any incriminating material or documents found during the course of search - YES: ITAT
- Assessee's appeals allowed: DELHI ITAT
2022-TIOL-210-ITAT-DEL
Intelligrape Software Pvt Ltd Vs DCIT
Whether in absence of any defect in valuation of shares arrived by assessee addition made by Revenue by changing method of valuation is bad in law - YES : ITAT
- Assessee's appeal allowed: DELHI ITAT
2022-TIOL-209-ITAT-DEL
Charu Agarwal Vs DCIT
Whether calculation of cost of property does not include luxury items cost used for making house habitable - YES : ITAT
- Assessee's appeal allowed: DELHI ITAT
