The ITAT Bangalore allowed appeals by Mohammad Abdul Najeeb and others, ruling that the non-communication of reasons and lack of hearing opportunity before issuing a Section 127 jurisdiction transfer order rendered the subsequent search assessments
Bangalore ITAT rejected PR consultant’s revised return, ruling that agency business is excluded from presumptive taxation under s.44AD(6)(iii). Original income confirmed.
CIT(A)/NFAC had dismissed appeal alleging no submissions; ITAT noted documents were filed and directed fresh consideration, upholding principles of natural justice.
Technicalities Cannot Defeat Substantial Justice: ITAT Allows Delayed Appeal of Rural Senior Citizen- Email Notices Ignored by 74-Year-Old HUF Kartha – ITAT Bangalore Grants Relief & Restores Matter to NFAC
The ITAT Nagpur allowed an agriculturist’s appeal, deleting an addition u/s 68 after ruling that agricultural production cannot be estimated mechanically using average yield data, as yield varies based on soil, weather, and farming practices.
The ITAT Nagpur set aside a reassessment that added Rs. 11 lakhs to income, ruling that the AO violated Section 148A(b) by providing only 6 clear days for the taxpayer’s response, contrary to Bombay and Calcutta High Court precedents.
Tribunal deleted ₹15.20 lakh addition of unconfirmed sundry debtors and limited bogus purchase disallowance to 10%, citing regular books and stock records.
ITAT Lucknow set aside CIT(A)’s summary dismissal of Alok Gupta’s appeal, ruling the lack of a speaking order violates s.250(6). Remanded for fresh hearing on rS.3.80 Cr addition.
The ITAT Nagpur condoned a 489-day delay and, on merits, deleted an addition of ₹20,32,500 made under Section 69, holding that the Assessing Officer failed to provide substantive evidence or corroboration that the investment was made in the relevant assessment year, A.Y.
ITAT Jaipur, confirmed deletion of an addition of Rs. 1.49 crore made under Section 69A of Income Tax Act, which Assessing Officer treated as unexplained cash loans.
