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ITAT Jabalpur

Latest Posts in ITAT Jabalpur

ITAT Upholds ₹24 Lakh Addition as On-Money on Flat Sale

July 10, 2025 69 Views 0 comment Print

ITAT Jabalpur rules on excess stock as undisclosed income and sets tax rates for survey income and cash credits, citing Vatika Township precedent.

₹68.21L Cash Deposit addition: ITAT Directs Fresh Assessment for Local Authority Exemption

June 4, 2025 390 Views 0 comment Print

ITAT Jabalpur restores Nagar Panchayat’s reassessment case, directing AO to verify exemption claim under Section 10(20) for cash deposits from statutory functions.

Key Principles Governing Section 153A Jurisdiction & Assessment Procedures

April 25, 2024 1059 Views 0 comment Print

Delve into the detailed analysis of the ITAT Jabalpur’s decision in the case of Kalyanika Infra Mega Ventures Pvt. Ltd. Vs Dy.C.I.T., exploring the implications of the judgment.

Exemption u/s 54F not admissible towards purchase of plot of land

March 4, 2023 7752 Views 0 comment Print

ITAT Jabalpur held that as per the sale deed what was purchased was only a plot of land for construction of residential house. However, in absence of construction of residential house thereon, exemption under section 54F of the Income Tax Act not admissible.

Amended provisions of Section 154 cannot be applied with retrospective effect

October 8, 2022 1785 Views 0 comment Print

A R Transport Vs ADIT (ITAT Jabalpur) Amended provisions of Section 154 cannot be applied with retrospective effect in respect of an AY which precedes the year of amendment of the provisions 

Section 263 revision valid on absence or lack of enquiry

June 29, 2022 300 Views 0 comment Print

It is a clear case of an omission and, thus, non-application mind by the AO in the matter. That an absence or lack of enquiry, which ought to have been made under the circumstances, renders the order as erroneous in-so-far as it is prejudicial to the interest of the Revenue, liable for revision u/s. 263,

Conflicting judicial opinion – No adjustment U/s. 154 can be made 

December 24, 2021 1155 Views 0 comment Print

Nikhil Mohine Vs DCIT (ITAT Jabalpur) Sec. 43B(b) does not include the employee contribution, and even regarding so is to no avail, rendering the Explanations under reference, even as suggested by their express language, explanatory. An examination of the Notes on Clauses to, and the Memorandum explaining the Provisions of, Finance Bill, 2021, however, resolves […]

AO cannot refer matter to DVO without rejecting Books of Accounts

July 22, 2021 1329 Views 0 comment Print

The appellant failed to offer any explanation properly in support of the grounds raised in this appeal nor any supporting evidence were produced despite adequate opportunity having been provided. Since, in the instant case the appellant has not be able to show that the decision of the AO

Mere Technical Approval under Section 153D without deep Verification by JCIT renders Assessment Void

March 4, 2021 1518 Views 0 comment Print

Smt. Sarika Mittal Vs ACIT (ITAT Jabalpur) It is not in dispute that the AO in all the cases is of the rank of the Assistant Commissioner, i.e., below the rank of the Joint Commissioner. Similarly, the year of search being f.y. 2009-10, all the assessment years under reference, i.e., AYs. 2004-05 to 2010-11, are […]

Section 153A Assessment invalid if No independent application of mind by JCIT before granting section 153D approval

March 4, 2021 2595 Views 0 comment Print

ACIT Vs Mittal Roadways Pvt. Ltd. (ITAT Jabalpur) From the above correspondence between the A.O. on one hand and the JCIT on the other hand and the letter addressed by the JCIT to the Commissioner clearly shows that it was at the stage of discussion and the JCIT could not able to make his mind. […]

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