2022-TIOL-936-ITAT-DEL

Dhani Ram Vs ITO

Whether failure of assessee to maintain books of account calls for estimation of profit, if there is difference between business receipts shown by assessee as well as total cash deposits - YES: ITAT

- Assessee's appeal partly allowed: DELHI ITAT

2022-TIOL-935-ITAT-DEL

Rajesh Kumar Vs ITO

Whether AO had jurisdiction to reassess other issues in respect of which proceedings u/s 147 were initiated but he was not justified if reasons for initiation of those proceedings ceased to survive - YES: ITAT

- Assessee's appeal allowed: DELHI ITAT

2022-TIOL-934-ITAT-BANG

Shiva Ferric Pvt Ltd Vs CIT

Whether employees' contribution paid before due date of filing of return of income u/s 139(1) is allowable deduction u/s 43B - YES: ITAT

- Assessee's appeal allowed: BANGALORE ITAT