2023-TIOL-1523-HC-MAD-IT

Pandian Anbalagan Vs ITO

Whether assessment order cannot be passed once company is struck off, since same will be construed as passing of order against dead person - YES: HC

- Assessee's petition allowed: MADRAS HIGH COURT

2023-TIOL-1522-HC-MAD-IT

Kunisseri Arunachalam Narayanaswamy Vs ITO

Whether where assessee has not replied to reopening notice u/s 148, Revenue Department were justified in passing Assessment Order u/s 148A(d) - YES: HC

- Assessee's petition dismissed: MADRAS HIGH COURT

2023-TIOL-1521-HC-MAD-IT

Andy Nadar Thirumani Nadar Vs ITD

Whether in appropriate case, the Revenue Authority is empowered to grant suitable relief as far as pre-deposit - YES: HC

- Assessee's petition dismissed: MADRAS HIGH COURT

2023-TIOL-1520-HC-AHM-IT

Pr.CIT Vs Aditya Coke Pvt Ltd

On appeal, the High Court observes from the order of the CIT(A), that the additions were set aside, since the alleged differences arising from book entries, were satisfactorily reconciled and explained. Hence the Court finds no reason to interfere with the orders of the ITAT and the CIT(A).

- Revenue's appeal dismissed: GUJARAT HIGH COURT