ITAT Kolkata upheld quashing of Section 148 reassessment, holding reopening on stale search material amounted to change of opinion and lacked jurisdiction.
Kolkata ITAT upheld annulment of Section 147 reassessment based on third-party search material, holding Section 153C was the applicable special provision.
ITAT Delhi deleted a Section 69A addition, holding that an undated seized paper without corroborative evidence could not establish unexplained cash receipts.
ITAT Ahmedabad quashed assessment on a non-existent company and allowed Section 32 depreciation on goodwill arising from amalgamation for AY 2016-17.
Pune ITAT deleted Section 271(1)(c) penalty on VSI contribution and omitted Section 244A interest, holding additions alone did not justify penalty.
Pune ITAT restored Sections 12AA/12AB registration, holding structured skill development constitutes education under Section 2(15) despite allegations.
ITAT Jaipur deleted penalties under Sections 271D and 271E, holding the cash transaction was not a loan or deposit under Sections 269SS and 269T.
ITAT Jaipur set aside an ex parte CIT(A) order for non-compliance with Section 250(6) and remanded the appeal for fresh decision on merits.
ITAT Jaipur set aside an ex parte CIT(A) order for non-compliance with Section 250(6) and remanded the matter for fresh adjudication after hearing.
ITAT Mumbai held Section 43CA inapplicable to pre-01.04.2013 allotment agreements and deleted the addition, accepting the 5% valuation difference.
