ITAT Ahmedabad rules on the admissibility of new claims during reassessment and appellate proceedings, distinguishing between the limited scope of Section 147 and the broader jurisdiction of appellate authorities.
Karnataka High Court dismisses a Revenue appeal, affirming that additions cannot be made under Section 153A without incriminating material found during a search.
ITAT Ahmedabad rules that Section 13(1)(b), which addresses trusts for specific communities, is irrelevant at the registration stage. The provision applies only during assessment to determine exemptions.
ITAT Ahmedabad deletes ₹8 Cr addition u/s 68, holding firm provided sufficient evidence; partner’s non-response to notice u/s 133(6) not held against assessee.
The ITAT Cochin has ruled that an Assessing Officer must refer a property’s fair market value to a DVO. Failure to do so invalidates any capital gains addition.
The ITAT Chennai has quashed a reassessment against Ambattur Constructions, ruling that a mere audit objection without fresh material is not a valid basis for reopening a completed assessment.
Delhi ITAT deleted a ₹10,000 penalty under Section 271(1)(b), finding no deliberate defiance by the assessee despite a delay in responding to a tax notice.
The ITAT Mumbai has returned a case to the CIT(A), ruling that the appeal was wrongly dismissed on a technicality without considering documents filed on time.
The ITAT Delhi has quashed an income tax reopening, ruling that a “mechanical” approval from the prescribed authority under Section 151 of the Income-tax Act is invalid.
Mumbai ITAT voids reassessment proceedings for CEC-ITD CEM TPL Joint Venture, citing the Assessing Officer’s failure to adhere to Section 148A procedures, including non-disclosure of material and non-consideration of the assessee’s reply.
