2022-TIOL-579-ITAT-DEL

Pawa Infrastructure Pvt Ltd Vs Pr.CIT

Whether power of revision u/s 263 can be exercised solely because the PCIT disagrees with the view taken by the AO in the original assessment order - NO: ITAT

- Assessee's appeal allowed: DELHI ITAT

2022-TIOL-578-ITAT-MUM

Union Bank of India Vs DCIT

Whether as jurisdiction of AO to pass order u/s 154 to withdraw relief granted u/s 14A is held to be barred,issues involved in cross appeals stand disposed of - YES : ITAT

- Assessee's appeal partly allowed: MUMBAI ITAT

GVAT - Creation of charge over an assessee's immovable property by the Department cannot be treated as attachment of such property: HC

2022-TIOL-813-HC-AHM-VAT

Shree Radhekrushna Ginning And Pressing Pvt Ltd Vs State of Gujarat

Whether creation of charge over an assessee's immovable property by the Department can be treated as attachment of such property - NO: HC

- Writ petition dismissed: GUJARAT HIGH COURT