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HC stays Assessment order passed without providing personal hearing- Section 144B

Case Name : Inder Prasad Mathura Lal Vs National E-Assessment Centre & Anr. (Rajasthan high Court)
Appeal Number : S.B. Civil Writ Petition No. 7757/2021
Date of Judgement/Order : 16/08/2021
Related Assessment Year :
Courts : All High Courts (13939) Rajasthan High Court (378)
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Interim Protection against Section 148 Notice by MP High Court

Case Name : Jagadish Kumar Basantani Vs ITO Bhopal and Others (Madhya Pradesh High Court)
Appeal Number : WP No. 16498 of 2021
Date of Judgement/Order : 01/09/2021
Related Assessment Year :
Courts : All High Courts (13939) Madhya Pradesh HC (176)
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Delhi ITAT Deduction on Late deposit of ESIC- EPF

Case Name : Vedvan Consultants Pvt. Ltd. Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 1312/Del/2020
Date of Judgement/Order : 26/08/2021
Related Assessment Year : 2018-19
Courts : All ITAT (14947) ITAT Delhi (3704)
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Reassessment was erroneous in absence of prima facie finding by CIT

Case Name : CIT Vs Accel Limited (Madras High Court)
Appeal Number : T.C.A. No. 421 of 2012
Date of Judgement/Order : 02/08/2021
Related Assessment Year :
Courts : All High Courts (13939) Madras High Court (1758)
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Mere statutory approvals doesn’t sanctify genuineness of transaction

Case Name : Vishwatej Developers Private Limited Vs ACIT (Madras High Court)
Appeal Number : W.A. No. 1791 of 2021
Date of Judgement/Order : 23/08/2021
Related Assessment Year :
Courts : All High Courts (13939) Madras High Court (1758)
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Advertisement charges paid to non-resident company cannot be considered as royalty

Case Name : Myntra Designs Pvt. Ltd. Vs DCIT (ITAT Bangalore)
Appeal Number : IT(IT)A Nos. 598 to 600/Bang/2020
Date of Judgement/Order : 03/09/2021
Related Assessment Year : 2012-13 to 2014-15
Courts : All ITAT (14947) ITAT Bangalore (1081)
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Repair Renovation Expense on Leased Premises to uplift ambiance & make it fit for operating allowable

Case Name : Karnataka Soaps & Detergents Limited Vs ACIT (ITAT Bangalore)
Appeal Number : ITA No.707/Bang/2020
Date of Judgement/Order : 03/09/2021
Related Assessment Year : 2014-15
Courts : All ITAT (14947) ITAT Bangalore (1081)
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Madras High Court sets aside order questioning effectiveness of E-Proceeding facility

Case Name : DCIT Vs Salem Sree Ramavilas Chit Company Private Limited (Madras High Court)
Appeal Number : Writ Appeal No.1872 of 2021 & CMP. No. 11916 of 2021
Date of Judgement/Order : 04/08/2021
Related Assessment Year :
Courts : All High Courts (13939) Madras High Court (1758)
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SC admits writ against non-grant of personal hearing under Faceless Assessment Scheme

Case Name : CBDT Etc. Vs Lakshya Budhiraja & Anr (Supreme Court of India)
Appeal Number : Transfer Petition(s)(Civil) Nos.1445-1446/2021
Date of Judgement/Order : 03/09/2021
Related Assessment Year :
Courts : Supreme Court of India (2373)
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HC upheld validity of section 148 notices issued between 01.04.2021 to 30.06.2021 without following section 148A procedure

Case Name : Palak Khatuja Vs Union Of India (Chhattisgarh High Court)
Appeal Number : W.P.(T) No. 149 of 2021
Date of Judgement/Order : 23/08/2021
Related Assessment Year :
Courts : All High Courts (13939) Chhattisgarh High Court (245)
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