2022-TIOL-1110-ITAT-NAGPUR

Mustafa Associates Vs CIT

Whether order of PCIT u/s 263 is unsustainable as in revisionary proceedings PCIT again conducted an inquiry into claim of assessee based on like material and sitting on same fence displaced with views of AO and directed for modification of assessment - YES : ITAT

- Assessee's appeal allowed: NAGPUR ITAT

2022-TIOL-1109-ITAT-DEL

Jayant Bhushan Vs ACIT

Whether in case, claim of TDS is not allowed, amount included in income should be reduced - YES : ITAT Whether if amounts in dispute is not actually paid by clients but is offered to tax by including in income, same has to be reduced, as assessee never received such income - YES : ITAT

- Assessee's appeal partly allowed: DELHI ITAT

2022-TIOL-1108-ITAT-BANG

B B Jewellers And Finance Pvt Ltd Vs ACIT

Whether there is no need for rectification u/s 154 when there is no mistake apparent and facts on record only discloses an error in accounting entry by Accountant - YES : ITAT

- Assessee's appeal allowed: BANGALORE ITAT