ITAT Delhi upholds the deletion of a ₹1.39 crore tax addition against Vikas Associates, ruling that the assessment was invalid under Section 153C based on the Delhi High Court’s Ojjus Medicare judgment.
The ITAT Delhi allows a taxpayer to claim a Section 80C deduction even though it was initially omitted from their tax return, citing a lack of a bar in the law for that year.
The ITAT Ahmedabad dismissed the tax department’s appeal, ruling that cash withdrawals of ₹8.89 crore were not unexplained. The tribunal upheld the assessee’s claim that the cash was used for business payments, as the tax officer had accepted the corresponding sales.
ITAT Patna upholds the deletion of a ₹4.98 crore addition, ruling that purchases are not bogus just because suppliers failed to file returns or respond to tax notices.
ITAT Pune sends a tax case back to the CIT(A), stressing that an assessment on a deceased person is legally invalid. The Tribunal ruled the CIT(A) must first decide on this jurisdictional issue.
The ITAT Cuttack ruled that additions cannot be made for completed assessments without incriminating material found during a search, upholding the principle from the Abhisar Buildwell case.
A summary of the ITAT Patna ruling in Sushila Sultania’s case, where the tribunal deleted a tax addition for long-term capital gains.
A summary of the ITAT Ahmedabad ruling on Roshniben Sumanlal Kapadia’s case, where the tribunal upheld an addition for bogus share trades.
The ITAT Ahmedabad set aside an ex-parte order against Shahnawaz Mustakkhan Pathan, ruling that the CIT(A) violated natural justice by sending hearing notices via email despite the assessee’s explicit request not to use that method. The case is now sent back for a fresh hearing.
ITAT Ahmedabad deletes a tax addition on Pushpakant Punjalal Chokshi, ruling that cash deposits in an HUF account can’t be taxed in an individual’s hands.
