ITAT Jaipur upholds reassessment in Akshat Loyalka vs ITO but sends Rs. 12.3L cash deposit issue (Sec 69A) back to CIT(A) for fresh review of evidence.
ITAT Jaipur sets aside penalty under Section 271(1)(c) against Pradeep Garg, citing defective notice and lack of independent evidence from the department.
ITAT Jaipur recalls ex-parte order in Kamla Devi vs ITO, citing natural justice violation and remanding case to AO for fresh adjudication on merits.
Jaipur ITAT remands Arya Samaj Mandir’s tax exemption and 80G approval case back to CIT(E), citing curable defects and stressing the need for a fair hearing.
ITAT Jaipur dismisses appeals by Chandalal Verma, confirming income additions for AY 2011-12 and 2017-18, citing Section 292C presumption on seized documents.
ITAT Jaipur quashes reassessment against Balithal Gram Seva Sahakari Samiti Ltd, citing jurisdictional flaws and lack of ‘live link’ between reopening grounds and final addition.
ITAT Ahmedabad held that claim of exemption under section 54F vide return of income filed in compliance to notice u/s. 148 needs to be evaluated by AO. Accordingly, matter restored back to the file of J.A.O. for making necessary verification for exemption claim.
Pune ITAT ruled against reassessment for Kalpana Kadam, quashing a Section 148 notice as her share of property investment was below the ₹50 lakh threshold.
ITAT Chennai rules agricultural land beyond urban limits is exempt from capital gains tax, irrespective of actual cultivation, citing Section 2(14).
ITAT Delhi held that denial of exemption under section 11 of the Income Tax Act for delay in filing of Form 10B is not justifiable since condition of filing Form 10B is directory in nature and not mandatory. Accordingly, appeal allowed and exemption granted.
