2023-TIOL-1183-HC-DEL-IT
Samson Healthcare Pvt Ltd Vs Pr.CIT
In writ, the High Court observed that the Assessee was served a notice informing it of transfer of assessment and that the Assessee had also filed objections thereto. The only grievance is that the Assessee's objections were not considered before passing assessment order. Hence the Court quashes the assessment order so passed and directs the AO to pass fresh order after granting an opportunity of hearing to the Assessee.
- Writ petition disposed of: DELHI HIGH COURT
2023-TIOL-1182-HC-DEL-IT
Quickroutes International Pvt Ltd Vs DCIT
In writ, the High Court observes that before passing the order, the AO could have called upon the Assessee to submit copies of the SPA and the letter of confirmation from the bank. Hence the Court sets aside the assessment order with liberty to the AO to pass a fresh order after calling upon the Assessee to submit the requisite documents in support of its defence with regard to commencement of re-assessment proceedings. Consequently, the notice issued u/s 148 will also be quashed. The AO may Show Cause the Assessee to furnish the requisite information, which the Assessee may furnish to the AO, who is also to grant opportunity of hearing to the Assessee before passing the final order.
- Writ petition disposed of: DELHI HIGH COURT
2023-TIOL-1181-HC-DEL-IT
Subodh Gupta Vs ACIT
In writ, the High Court observes that the personal hearing ought to be granted had been disrupted by technical glitches. Hence the assessment orders merit being quashed, with the AO being at liberty to pass fresh order after granting personal hearing to the petitioner.
- Writ petition disposed of: DELHI HIGH COURT
2023-TIOL-1180-HC-KOL-IT
CIT Vs Paschim Banga Gramin Bank
Whether a co-operative society is entitled to deduction under Section 80P(2)(a)(i) of the Act in respect of interest earned from funds utilised for statutory reserves - YES: HC
- Appeal allowed: CALCUTTA HIGH COURT
2023-TIOL-1179-HC-AHM-IT
Pr.CIT Vs Yogeshkumar Shantilal Mehta
On appeal, the High Court notes that the ITAT observed that the PCIT had sought to exercise Revisionary powers based on presumptions alone. The ITAT then relied on the judgment in the case of Gayatri Enterprise vs. I.T.O wherein the High Court had held that revisionary powers could not be exercised based on presumptions. Hence the Court finds no infimities in the order passed by the ITAT.
- Appeal dismissed: GUJARAT HIGH COURT
2023-TIOL-1189-ITAT-KOL
Nabadwip Chandra Saha Vs ITO
Whether CIT(A) erred in passing the assessment order without application of mind and in a mechanical manner - YES: ITAT
- Assessee's appeal allowed: KOLKATA ITAT
2023-TIOL-1188-ITAT-MUM
DCIT Vs PNP Maritime Services Pvt Ltd
Whether the port rental charges which pertains to the storage, loading and unloading activities comes under the preview of the eligibility to claim deduction u/s. 80IA - YES: ITAT
- Revenue's appeal dismissed: MUMBAI ITAT
2023-TIOL-1187-ITAT-AHM
Keyur Jitendra Patel Vs ITO
Whether matter must be restored to CIT for fresh adjudication when CIT(A) has not done a complete analysis of the factual scenario - YES: ITAT
- Assessee's appeal allowed: AHMEDABAD ITAT
