2022-TIOL-408-ITAT-AHM
DCIT Vs Zirconia Cera Tech Glazes
On appeal, the Tribunal finds that the issue at hand has been settled in favor of the assessee vide the assessee's own case in past AY, wherein it was held that additions for suppressed sales where based solely on information received from the DGCEI, were not sustainable. Hence such ratio applies to the present case too and the Tribunal sustains the findings of the CIT(A).
- Revenue's appeal dismissed: AHMEDABAD ITAT
2022-TIOL-407-ITAT-KOL
G S Atwal And Company (Engineers) Pvt Ltd Vs DCIT
Whether in absence of contrary proved by Revenue and following order of Tribunal passed in PY on identical facts, reopening of assessment for relevant AY can be set aside - YES : ITAT
- Assessee's appeal allowed: KOLKATA ITAT
2022-TIOL-406-ITAT-MUM
Executive Board of The Methodist Church In India Vs ADIT
Whether where notice u/s 148 is issued by non-jurisdictional AO, then re-assessment commenced by jurisdictional AO is invalid & merits being quashed - YES: ITAT
- Assessee's appeal allowed: MUMBAI ITAT |
