2023-TIOL-227-HC-DEL-IT

G K Choksi And Company Vs Pr.CIT

Whether interest on delay in payment in respect of audit conducted by the assessee, is payable if there is substantive law to that effect or if trade, usage, custom or practice, which is enforceable in law mandates the grant of interest, or there is an agreement to that effect - YES: HC

- Case deferred: DELHI HIGH COURT

2023-TIOL-226-HC-AHM-IT

Dipak Natwarlal Dholakiya Vs Addl./Joint/Deputy/ACIT

Whether order passed under Faceless Assessment is invalidated where assessee is given less than 4 hours' time to respond to SCN cum draft assessment order - YES: HC

- Writ petition allowed: GUJARAT HIGH COURT

2023-TIOL-225-HC-AHM-IT

Shiv Shipping And Logistics Vs Income Tax Settlment Commission Addl.Bench-II

Whether where an applicant before the Settlement Commission has already paid tax and the same is deposited in the Government treasury, then the applicant cannot be expected to also pay interest on such amount already paid - YES: HC Whether therefore, interest if any, is to be paid only on any balance amount which is yet to be deposited to the Commission & the applicant, having paid part of the tax amount, is entitled to credit thereon - YES: HC

- Writ petition disposed of: GUJARAT HIGH COURT

2023-TIOL-224-HC-AHM-IT

Nayana Kanakbhai Hutheesing Vs ITO

Whether TDS credit accumulated in respect of a deceased assessee can be denied to the legal heir, where TDS amount clearly reflects in Form 26AS, which was filed somewhat belatedly by the legal heir - NO: HC

- Writ petition allowed: GUJARAT HIGH COURT