The ITAT Delhi set aside a reassessment order against Aashiyana Infrastructure Development Pvt. Ltd., citing a violation of CBDT instructions on jurisdictional limits, as the DCIT passed the order instead of the ITO.
ITAT Pune reduced ad-hoc disallowances on salary, advertisement, vehicle, and travel expenses to 10% for Prafulla Shantilal Kothari, citing audited books and no specific defects.
ITAT Ahmedabad rules an email notice is invalid if the assessee opted for physical notice in Form 35, setting aside an ex-parte order.
ITAT Ahmedabad remands Ratansinh Solanki’s case, setting aside Section 69A additions. Fresh adjudication ordered, allowing admission of additional evidence for cash deposits.
ITAT Bangalore accepts self-made vouchers for coolie, labor, and farm expenses, deleting disallowances for Carreg Commodities Pvt. Ltd.
ITAT Bangalore remands Sardar Imtiyaz Pasha’s appeal to AO, citing unfair profit estimation and denial of fair hearing by CIT(A). Case sent back for fresh review of cash deposits.
The ITAT Delhi ruled reassessment notices issued to a dissolved firm, Ganesh Commodity Brokers, were invalid as they were not served on former partners as per Section 283(2) of the Income Tax Act.
ITAT Nagpur ruled that loose papers found with a third party cannot justify income addition without corroborative evidence, especially if statements are retracted.
ITAT Bangalore ruled in favor of Thejaswini Jakkaraju, allowing the Section 87A tax rebate on a revised return filed to rectify an omission in the original filing.
ITAT Delhi quashes reassessment for AY 2016-17, ruling the AO obtained improper sanction from Principal Commissioner instead of Principal Chief Commissioner.
