2023-TIOL-920-ITAT-DEL
Shakti Singh Gulia Vs ITO
Whether cash payments in excess of Rs. 20,000 made on reasonable ground due to business expediency is not contravention of Section 40A(3) of Act - YES : ITAT
- Assessee's appeal allowed: DELHI ITAT
2023-TIOL-919-ITAT-DEL
ACIT Vs RPS Infrastructure Ltd
Whether in absence of any allegation regarding non disclosure of fully and truly all material facts in reasons, proceedings initiated u/s 148 cannot be sustained when initiated beyond 4 years after proceedings u/s 143(3) of Act - YES : ITAT
- Revenue's appeal dismissed: DELHI ITAT
2023-TIOL-918-ITAT-MUM
Kannan Kashi Vs DCIT
Whether no addition in assessment proceedings completed u/s 153A, could have been sustained being unabated assessment where no incriminating material found during search - YES : ITAT
- Case Remanded: MUMBAI ITAT
2023-TIOL-917-ITAT-HYD
Anuradha Properties And Townships Pvt Ltd Vs Addl.CIT
Whether case can be remanded to give opportunity to assessee to substantiate that there is no unaccounted receipt - YES : ITAT
- Case Remanded: HYDERABAD ITAT
