2022-TIOL-415-ITAT-DEL

Gopal Kumar Goyal Vs DCIT

On appeal, the Tribunal observes that the penalty notice omitted to mention the exact charge against the assessee between concealment of income & furnishing inaccurate particulars of income. Hence the ITAT finds that the SCN is invalid.

- Appeals allowed: DELHI ITAT

2022-TIOL-414-ITAT-KOL

Diach Chemicals And Pigments Pvt Ltd Vs ACIT

Whether as per settled position in law, the appellate authority has inherent powers as that of the lower authorities - YES: ITAT

- Assessee's appeal partly allowed: KOLKATA ITAT

2022-TIOL-413-ITAT-PUNE

Arun Keshavrao Narwade (HUF) Vs ITO

Whether deduction is allowed in respect of amount paid by assessee to co-owners of land, where such payment is not related to property which is subject matter for computation of LTCG - NO: ITAT

- Assessee's appeal dismissed: PUNE ITAT