2023-TIOL-236-ITAT-MUM

Control Print Ltd Vs Pr.CIT

Whether PCIT erred in exercising its revisional jurisdiction when the assessee has duly made all the disclosures- YES: ITAT

- Assessee's appeal allowed: MUMBAI ITAT

2023-TIOL-235-ITAT-MUM

DCIT Vs Atul Umakant Rege

Whether no addition should be made by AO on account of transaction done through SEBI register broker, simply on basis of information received from Investigation Wing, without conducting any independent inquiry - YES: ITAT

- Revenue's appeal dismissed: MUMBAI ITAT

2023-TIOL-234-ITAT-DEL

DCIT Vs Anand Pershad Jaiswal

Whether when assessment were already time barred, then limitation in such eventualities could not be revived by subsequent amendment - YES: ITAT Whether re-assessment orders on basis of time barred notices u/s 148 are outside sanction of law and a nullity at the threshold - YES: ITAT

- Revenue's appeal dismissed: DELHI ITAT

2023-TIOL-233-ITAT-AHM

Harson Labs Pvt Ltd Vs DCIT

Whether merely not filing confirmation will shun away that the trade credits and deposits were for purchase of goods and that recovery of the said amount has not become impossible - NO: ITAT

- Assessee's appeal allowed: AHMEDABAD ITAT