Courts: ITAT Chandigarh
Find latest ITAT Chandigarh judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, capital gains, reassessment and penalties.
Unrecorded Stock can’t be added U/S 69B if found connected with business of assessee
Failure to Mention DIN on Assessment Order Body Renders it Invalid: ITAT Chandigarh
Reassessment merely because AO didn’t carried independent enquiries of confirmation from creditors unsustainable
Penalty u/s 271(1)(b) unjustified as special audit report u/s. 142(2A) submitted within extended time
No Section 153A Addition Without Incriminating Material from Search
Section 263 Jurisdiction cannot exceed to issues not forming part of Limited scrutiny
Reopening of assessment based on wrong and irrelevant facts is unsustainable-in-law
ITAT directs Reconsideration of Case by CIT(A) due to Lack of Communication
Mere Uploading Income Tax Notice on Assessee’s E-Portal Not Proper Service
Deeming provision of section 69-69D unjustified as nature and scope of unrecorded transactions explained
Deeming provision u/s 69 not applicable on unrecorded transaction as nature and source explained
Addition not sustained as non-accounting of expired stock doesn’t impact profitability
Surrendered Income of Doctor is Professional Income unless there is clear contrary Evidence
ITAT deletes disallowance made by AO without recording any reasons
ITAT Chandigarh judgments and orders cover appeals involving a broad range of issues under the Income-tax Act. This page compiles Tribunal decisions on assessments, additions, deductions, exemptions, capital gains, business income, unexplained income, reassessment, TDS, penalties, limitation and procedural matters. Taxpayers, Chartered Accountants, advocates, businesses and consultants can use the ITAT Chandigarh category to locate relevant precedents and research income-tax disputes. TaxGuru updates this collection with Tribunal decisions published on the website, providing convenient access to recent and important earlier ITAT Chandigarh case laws.
