2022-TIOL-1010-ITAT-AHM

DCIT Vs Sahajanand Laser Technology Ltd

Whether mistake cannot always be treated as deliberate mistake on part of assessee and penalty u/s 271(1)(c) can not be imposed - YES : ITAT

- Revenue's appeal dismissed: AHMEDABAD ITAT

2022-TIOL-1009-ITAT-BANG

Subhasa Poojari Vs ITO

Whether sec 69A can't be invoked when entry is made in bank pass book as such entry is regarded as transaction recorded in books of accounts - YES : ITAT

- Assessee's appeal partly allowed: BANGALORE ITAT

2022-TIOL-1008-ITAT-MUM

ACIT Vs Hotel Leela Venture Ltd

Whether once AO in case of amalgamated company for previous A.Y has already rejected claim of carry forward of business loss as per Sec 79, then same cannot be available to transferee company for set off u/s 72A until and unless said finding of AO is reversed by higher appellate authorities - YES: ITAT

2022-TIOL-1166-HC-MUM-GST

Sat Industries Ltd Vs UoI

GST - Cancellation/Suspension of registration - Petitioner's case is that the order has been issued in the show cause notice itself without affording any opportunity to Petitioner of being heard - Petitioner is challenging the omission [by Notification 94/2020-CT dated 22nd December, 2020] of the words "after affording the said person a reasonable opportunity of being heard" in Sub-Rule (2) of Rule 21A of the CGST Rules, 2017.

Held: Registry to issue notice - Affidavit-in-Reply to be filed within three weeks - Petition to be listed on 10/10/2022 - There shall be ad-interim stay in terms of prayer clause (c) inasmuch as effect and operation of the impugned show cause notice dated 08.08.2022 is stayed: High Court [para 8, 9]

- Ad-interim relief granted: BOMBAY HIGH COURT