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    <title>2023 (9) TMI 1322 - KARNATAKA HIGH COURT</title>
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    <description>The HC set aside the ITAT&#039;s order dated 05.09.2022 concerning M.P. No.47/Bang/2022 for the Assessment Year 2006-2007. The Tribunal was instructed to reassess the petition, focusing on the outlined discussions, without introducing new issues. The court upheld the writ petition&#039;s maintainability and ruled the loan waiver outside Section 28(iv) of the I.T. Act.</description>
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      <description>The HC set aside the ITAT&#039;s order dated 05.09.2022 concerning M.P. No.47/Bang/2022 for the Assessment Year 2006-2007. The Tribunal was instructed to reassess the petition, focusing on the outlined discussions, without introducing new issues. The court upheld the writ petition&#039;s maintainability and ruled the loan waiver outside Section 28(iv) of the I.T. Act.</description>
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