2022-TIOL-629-HC-RAJ-IT

Duda Ram Matwa Vs ITO

In writ, the High Court observes that the issue raised is settled vide the judgment in Sudesh Taneja vs. Income Tax Officer and others where the Court held that by virtue of CBDT notifications dated 31.03.2021 & 01.04.2021 substitution of reassessment provisions framed under the Finance Act, 2021 were not deferred nor could they have been deferred. It also observed that the date of such amendments coming into effect remained 01.04.2021. Following such findings, the notices in question are invalid & hence stad quashed.

- Writ petition allowed: RAJASTHAN HIGH COURT

2022-TIOL-628-HC-RAJ-IT

Duda Ram Matwa Vs ITO

In writ, the High Court observes that the issue raised is settled vide the judgment in Sudesh Taneja vs. Income Tax Officer and others where the Court held that by virtue of CBDT notifications dated 31.03.2021 & 01.04.2021 substitution of reassessment provisions framed under the Finance Act, 2021 were not deferred nor could they have been deferred. It also observed that the date of such amendments coming into effect remained 01.04.2021. Following such findings, the notices in question are invalid & hence stad quashed.

- Writ petition allowed: RAJASTHAN HIGH COURT

2022-TIOL-627-HC-MAD-IT

Ravikumar Dhandhania Vs ITO

Whether failure of assessee to comply with demand notice u/s 156 makes him liable for interest for the belated period - YES: HC

- Assessee's petition dismissed: MADRAS HIGH COURT