Recent decisions of the Delhi High Court

Name of the Party	Appeal No.	Date of decision	Authority/Court	In favour of	Issue Involved
Delhi Public School	Batch Appeals	31.10.2011	Delhi HC	Assessee	·      The Court, on the facts of the case held that assessee-employer having been deducted TDS as per the treatment suggested under the IT ready reckoner, has discharged its burden of estimating the income of the employee honestly & correctly and as such, could not be held as assessee in default u/s 201(1)/(1A) of the Act.
Harnarain	ITA No. 2072/ 2010	31.10.2011	Delhi HC	Assessee	·      The Court, on the facts of the case, held that penalty under section 271(1) (c) could not be levied in a case where an assessee during the course of assessment initiated pursuant to search proceedings, voluntary offers to tax, by way of letter, additional income just to buy peace and the assessing officer made addition merely relying on the such declaration of the assessee without supporting the same by way of any evidence. ·      The Court, on the facts of the case, further observed that voluntary surrender of the amount by the assessee after receipt of the questionnaire could not lead to an inference that it was not voluntary, in the absence of any material on record to suggest that it was bogus or untrue.