2023-TIOL-698-ITAT-MUM

Unmesh Deepak Khanvilkar Vs DCIT

On appeal, the Tribunal observes that adjudication on the validity of initiation of proceedings under section 153C of the Act in favour of either party, in the present appeals, will have no impact on the total assessed income, as the AO has accepted the total income as declared by the assessee in his return of income without making any addition. Hence the appeals are infructuous and are dismissed as such.

- Appeals dismissed: MUMBAI ITAT

2023-TIOL-697-ITAT-PUNE

Star Quenchers Spirit Pvt Ltd Vs JCIT

Whether penalty can be levied u/s 272A(2)(k) for failure to file quarterly statements within statutory time - YES : ITAT

- Assessee's appeal dismissed: PUNE ITAT

2023-TIOL-696-ITAT-BANG

MTR Maiyas Vs ITO

Whether issue of payment of employees contribution to PF and ESI can be remitted back to AO for verification of proof of payments as per section 36(1)(va) of Act - YES : ITAT

- Case Remanded: BANGALORE ITAT