2023-TIOL-1198-ITAT-DEL

Major Suresh Yadav (Retd.) Vs ITO

Whether AO was justified in making the addition without verifying the claim of assessee - NO: ITAT

- Assessee's appeal allowed: DELHI ITAT

2023-TIOL-1197-ITAT-MAD

DCIT Vs Kannan Rajendra Babu

Whether assessee was justified in accepting SBN's from his customers when assessee was engaged in the business of sale of milk which a highly perishable product - YES: ITAT

- Revenue's appeal partly allowed: CHENNAI ITAT

2023-TIOL-1196-ITAT-AHM

Telecon Consultancy Services LLP Vs ACIT

Whether AO's framing of resassesment proceedings justified in absence of any fresh tangible material on record - NO: ITAT

- Assessee's appeal partly allowed: AHMEDABAD ITAT

2023-TIOL-1195-ITAT-AHM

JCIT Vs Gujarat Energy Development Agency

Whether provisions regarding furnishing of audit report with the return have to be treated as a procedural proviso - YES: ITAT

- Revenue's appeal dismissed: AHMEDABAD ITAT