Courts: ITAT Chennai
Find latest ITAT Chennai judgments, orders and case laws on income tax covering assessments, deductions, transfer pricing, capital gains, TDS, reassessment and penalties.
Appeals Revived as AO’s Effect Orders Fall Under Section 143/144
NFAC Order Quashed for Failing to Decide Appeal on Merits
Penalty Deleted as Cash Sale Consideration at Registration Held Outside Section 269SS
Delay Can Be Explained by Death Illness: ITAT Chennai Restores Appeals Dismissed In-Limine by NFAC
Income Tax Appeals Revived Despite 3,839-Day Delay to Ensure Merits Examination
ITAT Chennai Condones 45-Day Delay; NFAC Cannot Reject Appeal In-Limine When Cause Is Reasonable
Rs. 113.46 Crore Section 68 Addition Fails Due to Jurisdictional Defect
Six Years of Reassessments Remanded for De-Novo Consideration
NRI Cash Gift Addition Under Section 68 Remanded by ITAT Chennai
8% Presumptive Profit Upheld Where No Books Maintained: ITAT Chennai Backs CIT(A)’s Estimation
One-Day Notice Invalidates Reassessment: ITAT Chennai Quashes U/s 148A(b) Proceedings
Amended Reassessment Provisions Cannot Reopen Years Already Barred Under Old Law
No Section 271(1)(c) Penalty for Unsubstantiated Portion of Section 54F Deduction: ITAT Chennai
Reassessment Held Invalid Where No Addition Made on Recorded Reasons: ITAT Chennai
ITAT Chennai judgments and orders address a wide range of income-tax disputes involving individuals, businesses and corporate taxpayers. This TaxGuru page compiles ITAT Chennai case laws relating to assessments, deductions, exemptions, business income, capital gains, transfer pricing, international taxation, TDS, reassessment, unexplained income, penalties and procedural matters. Chartered Accountants, advocates, taxpayers and tax professionals can use the collection to research Tribunal precedents and follow developments in income-tax jurisprudence. The page includes recent as well as significant earlier ITAT Chennai decisions published on TaxGuru for convenient direct tax research.
