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Section 263 should not be exercised at instance of assessing officer

Case Name : PCIT Vs Reeta Lakhmani (Calcutta High Court)
Appeal Number : ITAT/129/2022
Date of Judgement/Order : 22/11/2022
Related Assessment Year : 2014-15
Courts : All High Courts (13909) Calcutta High Court (838)
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Loss of penny stock: Section 263 revision not valid if twin conditions not fulfilled

Case Name : PCIT Vs Kaushalya Dealers Pvt Ltd (Calcutta High Court)
Appeal Number : ITAT/72/2022
Date of Judgement/Order : 24/11/2022
Related Assessment Year : 2015-16
Courts : All High Courts (13909) Calcutta High Court (838)
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In Absence of Separate Source, Surrendered Amount Taxable as Business Income

Case Name : Deepak Setia Vs DCIT (ITAT Amritsar)
Appeal Number : I.T.A. No. 112/Asr/2023
Date of Judgement/Order : 17/07/2023
Related Assessment Year : 2019-20
Courts : All ITAT (14928) ITAT Amritsar (160)
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Income voluntarily surrendered during survey related to business is taxable as business Income

Case Name : Parmod Singla Vs ACIT (ITAT Chandigarh)
Appeal Number : ITA No. 516/CHD/2022
Date of Judgement/Order : 24/07/2023
Related Assessment Year : 2017-18
Courts : All ITAT (14928) ITAT Chandigarh (315)
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Assessee Proves Shareholder Identity and Creditworthiness, Section 68 Application Unjustified

Case Name : Dharmvir Merchandise Pvt. Ltd. Vs ITO (ITAT Kolkata)
Appeal Number : I.T.A. No.: 1938/Kol/2018
Date of Judgement/Order : 13/12/2022
Related Assessment Year : 2012-13
Courts : All ITAT (14928) ITAT Kolkata (1032)
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Section 69B & 115BBE inapplicable to Investments with source Disclosed in Books & Tax Returns

Case Name : DDK Spinning Mills Vs DCIT (ITAT Chandigarh)
Appeal Number : ITA NO.19/Chd/2023
Date of Judgement/Order : 29/11/2023
Related Assessment Year : 2018-19
Courts : All ITAT (14928) ITAT Chandigarh (315)
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No section 68 addition if sister concern/group companies proves creditworthiness

Case Name : BST Infratech Ltd. Vs DCIT (ITAT Kolkata)
Appeal Number : I.T.A No.2655/Kol/2019
Date of Judgement/Order : 30/11/2022
Related Assessment Year : 2012-13
Courts : All ITAT (14928) ITAT Kolkata (1032)
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Share Capital/Premium amount cannot be added twice in payees & recipients’ hands u/s 68

Case Name : Shreenath Holding Pvt. Ltd Vs ITO (ITAT Kolkata)
Appeal Number : I.T.A. No. 2390/Kol/2019
Date of Judgement/Order : 26/02/2020
Related Assessment Year : 2012-13
Courts : All ITAT (14928) ITAT Kolkata (1032)
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Common Directors/Shareholders, Identity, Creditworthiness Proved: ITAT deletes Section 68 Addition 

Case Name : Shah Tracom Pvt. Ltd. Vs ITO (ITAT Kolkata)
Appeal Number : M.A. No. 01/Kol/2021
Date of Judgement/Order : 25/02/2021
Related Assessment Year : 2012-13
Courts : All ITAT (14928) ITAT Kolkata (1032)
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No Addition for Share Capital & Premium from Group Companies with Common Directors/Shareholders

Case Name : JCIT Vs Shivm Iron & Steel Company Pvt. Ltd. (ITAT Kolkata)
Appeal Number : I.T.A No.238/Kol/2020
Date of Judgement/Order : 2012-13
Related Assessment Year :
Courts : All ITAT (14928) ITAT Kolkata (1032)
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