2023-TIOL-1573-ITAT-DEL
Sapien Funds Ltd Vs DCIT
Whether since against the order passed u/s 143(3), the appeal lies before the CIT(A), the present appeal before the Tribunal is not maintainable - YES: ITAT
- Assessee's appeal dismissed: DELHI ITAT
2023-TIOL-1572-ITAT-DEL
ITO Vs Haryana Hathkarga Khadi Bhandar
Whether AO was justified in reopening assessement on basis of a borrowed satisfaction and no true material facts - NO: ITAT
- Revenue's appeal dismissed: DELHI ITAT
2023-TIOL-1571-ITAT-DEL
Anoop Kumar Soni Vs DCIT
Whether since the addition made in Assessee's account are based on the fact that the abbreviation used in a statement of M/s Jindal Bullion Ltd. Group is related to the assessee, which is not the case, the addition deserves to be deleted - YES: ITAT
- Assessee's appeal allowed: DELHI ITAT
2023-TIOL-1570-ITAT-MUM
DCIT Vs Zensar Technologies Ltd
Whether since the subject notice issued u/s 274 rws 271 did not clearly stated about the charge against the assessee, the penalty cannot be sustained - YES: ITAT
- Revenue's appeal dismissed: MUMBAI ITAT
2023-TIOL-1569-ITAT-AHM
Prabhavi Investments Pvt Ltd Vs ITO
Whether non submission of supporting details is sufficient to frame additions on grounds of unexplained investment u/s 69 where otherwise the investment made is disclosed on record - NO: ITAT
- Appeal allowed: AHMEDABAD ITAT
