2023-TIOL-1602-ITAT-PUNE

Seva Vikas Cooperative Bank Ltd Vs Addl.CIT

Whether since in pursuant to the order passed u/s 154 refund amount was determined in respect of the assessee, which should have been issued to the assessee automatically, the Revenue failed to do it and hence it is in direct contravention to sec.244(1A) - YES: ITAT

- Assessee's appeal allowed: PUNE ITAT

2023-TIOL-1601-ITAT-AHM

Gujarat Rajya Handloom Vs ITO

Whether since the assessee takes up handloom orders from outside and from various other members of the society, the deduction claimed u/s 80P(a)(ii) is allowed - YES: ITAT

- Assessee's appeal partly allowed: AHMEDABAD ITAT

2023-TIOL-1600-ITAT-HYD

DCIT Vs KMC Constructions Ltd

Whether since the CIT(A) followed the earlier decisions of the Revenue taken in previous AYs of the assessee, there is no ground to interrupt - YES: ITAT

- Revenue's appeal dismissed: HYDERABAD ITAT

2023-TIOL-1599-ITAT-MUM

Sachin Vilas Chaugule Vs CST

Whether since the assessee has been subjected to double taxation, the case is remanded - YES: ITAT

- Assessee's appeals allowed: MUMBAI ITAT

2023-TIOL-1598-ITAT-MAD

M Karthikeyan Vs ITO

Whether since the assessee failed to show a reasonable cause for removing the penalty order passed by the AO u/s 271(1)(c), the penalty need not be removed - YES: ITAT

- Assessee's appeal dismissed: CHENNAI ITAT