The Delhi ITAT has ruled that an income enhancement by a CIT(A) is illegal if done without a mandatory notice under Section 251. The Tribunal set aside the order and restored the original assessment.
The ITAT has quashed an income tax assessment against Dinesh Kumar Jain, ruling that a mere code name, “Thekedar,” in seized data was not enough to prove unaccounted income without corroborative evidence.
The ITAT Delhi has directed the tax department to apply the 22% concessional tax rate to Kworks Technologies, citing a procedural lapse in late filing of a tax form.
The ITAT Delhi quashed a CIT(A) order passed against a deceased taxpayer, ruling it a nullity. The case was remanded to be decided in the name of the legal heir.
The ITAT Delhi has quashed a reassessment order for Aggarwal Abhushan Private Limited, ruling that the initial notice under Section 148 was issued after the legal
Delhi ITAT rules in favor of a retired railway employee, deleting a Rs15.35 lakh addition under section 69A. The court found the cash deposits were explained by prior withdrawals.
The ITAT Delhi has restored an appeal by Mehinder Sharma, previously dismissed by the NFAC for non-compliance, granting a final opportunity to present his case.
The ITAT Delhi has remanded a charitable society’s case to the AO after finding that the CIT(A) violated Rule 46A by not allowing the AO to examine additional evidence.
A summary of the ITAT Delhi ruling on cross-appeals involving International Tractor Ltd. covering key tax issues on depreciation, R&D, and other business deductions.
Delhi ITAT invalidates reassessment against Sportking India, ruling that approval from a superior authority cannot replace the required statutory sanction.
