Karnataka High Court Judgments — 2020

The High Court found the issue of reopening the assessment to be academic as the revenue had not appealed the order granting relief to the assessee. Therefore, the appeal was dismissed with liberty to revive if the revenue files an appeal.

The High Court upheld the ITAT's decision, agreeing that an appeal against an agreed assessment is not maintainable. The court found no evidence of coercion or erroneous statements made by the assessee to the AO.

The tribunal held that the complainant failed to establish a legally enforceable debt and the existence of a transaction. The accused successfully rebutted the presumption in favour of the complainant by presenting evidence that the cheque was with his landlord prior to its issuance date.