2022-TIOL-429-ITAT-AHM

JCIT Vs Evraj Infrastructure Ltd

Whether claim of deduction can be disallowed only for reason that notification required u/s 80-IA(4)(iii) is not issued by CBDT till finalization of assessment - NO : ITAT

- Revenue's appeal dismissed: AHMEDABAD ITAT

2022-TIOL-428-ITAT-DEL

Balwan Road Carriers Vs ACIT

Whether penalty u/s 271D & 271E is imposable where cash transaction in excess of quantum specified was made due to business exigencies - NO: ITAT

- Assessee's appeal allowed: DELHI ITAT

2022-TIOL-427-ITAT-MUM

Luxora Infrastructure Pvt Ltd Vs DCIT

Whether CIT(A) can review his own order under garb of rectification of mistake u/s 154 – NO: ITAT

- Assessee's appeal allowed: MUMBAI ITAT

VAT - For imputing motives and drawing inference about want of good faith in any person, particularly statutory authority, something more than mere error or fault ought to exist : SC

VAT - Dismissal of appeal in limine for non payment of pre-deposit is invalid where VAT Tribunal omits to consider prima facie case made out by assessee : HC

2022-TIOL-44-SC-VAT

Chandra Prakash Mishra Vs Flipkart India Pvt Ltd

Whether for imputing motives and drawing inference about want of good faith in any person, particularly a statutory authority, something more than mere error or fault ought to exist - YES: SC

Whether even if some actions of the authorities concerned had not been strictly in conformity with law or were irregular or were illegal or even perverse, such findings per se do not lead to an inference as corollary that there had been any deliberate action or omission on the part of the Assessing Authority or the Registering Authority - YES: SC

- Appeals allowed/In favor of Appellant: SUPREME COURT OF INDIA

2022-TIOL-571-HC-AHM-VAT

Kavya Marketing Vs State of Gujarat

Whether dismissal of appeal in limine for non payment of pre-deposit is valid where the VAT Tribunal omits to consider the prima facie case made out by the assessee - NO: HC

- Writ petition allowed: GUJARAT HIGH COURT