2023-TIOL-501-HC-DEL-IT

Shukla Enterprises Pvt Ltd Vs ACIT

In writ, the High Court observes the assessee's contentions of not being provided copies of statements relied on as well as not being given a copy of Search Appraisal Report. Hence the assessment order merits being set aside. The notice issued u/s 148 is also set aside.

- Writ petition allowed: DELHI HIGH COURT

2023-TIOL-500-HC-DEL-IT

Shubhank Garg Vs ITO

In writ, the High Court observes that a final assessment order had been passed without going through the procedural formality of first passing a draft assessment order. Hence the order in question is quashed in favor of the AO conducting de novo proceedings.

- Writ petition allowed: DELHI HIGH COURT

2023-TIOL-499-HC-KAR-IT

Stumpp Schuele And Somappa Pvt Ltd Vs ACIT

Whether if repeated and detailed queries are asked after the issuance of notice under Section 143(2) of the I.T.Act but without any addition, or disallowance, there is a deemed formation of opinion - YES: HC

Whether therefore re-assessment proceedings commenced thereafter would still be based on change of opinion and thus illegal - YES: HC

Whether there cannot be a proposal for reassessment unless there is a specific allegation of deliberate failure to fully and truly disclose material facts - YES: HC

- Writ petition allowed: KARNATAKA HIGH COURT

2023-TIOL-544-ITAT-DEL

Amtech Engineers Vs ITO

Whether it is fit case for remand where the AO must factually verify assessee's claim regarding application of 2nd proviso to Section 40(a)(ia) of the Act - YES: ITAT

- Case remanded: DELHI ITAT