2023-TIOL-41-ITAT-KOL
ITO Vs S M Hotel Industries Pvt Ltd
Whether AO erred in making an addition as unexplained credit, when identity, creditworthiness and genuineness of the transaction was duly proved by the assessee - YES: ITAT
- Revenue's appeal dismissed: KOLKATA ITAT
2023-TIOL-40-ITAT-PUNE
Bharat Keshavlal Shah Vs Pr.CIT
Whether ITAT is liable to examine all the issues raised by the assessee one after the another - YES: ITAT
- Assessee's appeal partly allowed: PUNE ITAT
2023-TIOL-39-ITAT-JABALPUR
ITO Vs Sheel Rani Jain
Whether the ITAT, in appeal, is confined to grounds set forth in the memo of appeal presented before it - NO: ITAT
- Revenue's appeal allowed: JABALPUR ITAT
2023-TIOL-38-ITAT-RAJKOT
Anirudh J Solanki Vs ACIT
Whether in absence of any material to show that cash in respect of which cheque was issued, had traveled back to assessee, it cannot be said that such cash was undisclosed income of assessee - YES: ITAT
- Assessee's appeal allowed: RAJKOT ITAT
