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ITAT Judgments

ITAT Judgment contain Income Tax related Judgments from Income Tax Appellate Tribunal Across India which includes ITAT Mumbai, Chennai, Delhi, Kolkutta, Hyderabad etc.

Latest Articles


Important Delhi ITAT Judgment: Impact of Demonetization on Cash Sales

Income Tax : Discover the implications of a significant Delhi ITAT ruling on cash sales pre-demonetization. Learn how it affects taxation and f...

April 18, 2024 1716 Views 0 comment Print

ITAT Upholds Penalty for Loan Repayment in Cash Despite Poor Cheque Clearance History

Income Tax : ITAT upholds penalty against taxpayer for cash repayment of loans, contravening Section 269T of Income-tax Act. Explore implicatio...

March 14, 2024 807 Views 0 comment Print

ITAT allows Vodafone’s claim of depreciation on goodwill

Income Tax : In a landmark ruling, ITAT Mumbai grants Vodafone the right to claim depreciation on goodwill, clarifying that amendments by Finan...

March 1, 2024 1392 Views 0 comment Print

Recent Developments in International Taxation: Analysis and Implications

Income Tax : Explore the latest in international taxation: from judicial precedents to regulatory changes. Dive into cases, form updates, and M...

December 30, 2023 2694 Views 0 comment Print

A Critical Appreciation of Ranchi Bench of ITAT in Rakesh Kr. Jha vs. ITO

Income Tax : Explore recent ITAT judgment in Rakesh Kr. Jha vs. ITO, delving into interpretation of Sections 271A and 271B, highlighting confli...

November 29, 2023 1584 Views 0 comment Print


Latest News


ITAT Indore Hybrid Hearing Guidelines from October 9, 2023

Income Tax : Learn about hybrid hearing guidelines of Income Tax Appellate Tribunal (ITAT) Indore Bench, effective from October 9, 2023, offeri...

October 4, 2023 750 Views 0 comment Print

Mandatory e-Filing of Appeals before ITAT: Important Update

Income Tax : Supreme Court of India has recently issued an order requiring all revenue appeals before the Income Tax Appellate Tribunal (ITAT) ...

June 28, 2023 12315 Views 1 comment Print

Representation for Quick disposal of covered appeals etc. in ITAT

Income Tax : At present appeals are fixed in routine and may take one to two years period even for first hearing. it is humbly submitted that t...

September 27, 2021 4959 Views 0 comment Print

CBI Registers a Case against ITAT Member on Allegations of Possessing DA

Income Tax : CBI Registers a Case against Accountant Member, Income Tax Appellate Tribunal (ITAT) on the Allegations of Possessing Disproportio...

July 3, 2021 1260 Views 0 comment Print

e-filing portal of Income Tax Appellate Tribunal launched

Income Tax : Law Minister Shri Ravi Shankar Prasad launches 'itat e-dwar', an e-filing portal of Income Tax Appellate Tribunal. Portal will ena...

June 26, 2021 1518 Views 0 comment Print


Latest Judiciary


Dumping of cart loads of documents does not shift burden of proof to revenue

Income Tax : Read the full text of the ITAT Kolkata order on Bisakha Sales Pvt. Ltd. Vs CIT, covering assessment year 2008-09. Explore the appe...

June 30, 2024 15 Views 0 comment Print

ITAT Kolkata deletes Addition for Share Capital of Rs. 1.54 Crore

Income Tax : Explore the detailed analysis of ITO Vs Axisline Investment Consultants Pvt. Ltd. case where ITAT Kolkata deleted Rs. 1.54 crore a...

June 30, 2024 24 Views 0 comment Print

Share application amount cannot be added twice in payees & recipients’ hands u/s 68  

Income Tax : ITAT Kolkata held in ITO Vs Happy Structure Pvt. Ltd.  that share application amount cannot be added twice under Section 68 of In...

June 30, 2024 21 Views 0 comment Print

Section 68 addition based on conjectures & surmises not justified: ITAT Kolkata

Income Tax : Satyam Smertex pvt. Ltd. Vs DCIT (ITAT Kolkata): Addition made by AO and confirmed by CIT(A) are based on conjectures and surmises...

June 30, 2024 24 Views 0 comment Print

Validity of Section 148 notice by Jurisdictional AO instead of Faceless AO

Income Tax : Analysis of Swarn Singh Vs ITO (ITAT Amritsar) on validity of notice u/s 148 by Jurisdictional Assessing Officer (JAO) vs Faceless...

June 29, 2024 2262 Views 0 comment Print


Latest Notifications


Govt appoints Shri G. S. Pannu as President of ITAT

Income Tax : Central Government is pleased to appoint Shri G. S. Pannu, Vice-President of the Income Tax Appellate Tribunal, as President of th...

September 6, 2021 1584 Views 0 comment Print

Appointment as ITAT Member- Disparity with CAs

Income Tax : Ministry of Finance notified rules for appointment of members in various tribunals on 12.02.2020 in which practice of judicial and...

June 30, 2021 16359 Views 6 comments Print

Notice issued by officer having no jurisdiction of assessee is null & void

Income Tax : Bhagyalaxmi Conclave Pvt. Ltd. Vs DCIT (ITAT Kolkata) In the remand report, the AO clearly stated that notice u/s 143(2) of the Ac...

February 3, 2021 8268 Views 0 comment Print

Extension of ad-hoc appointment of 177 officers to ACIT grade

Income Tax : Office Order No. 08 of 2021 Post facto approval of the Competent Authority is hereby conveyed for extension of term of ad-hoc appo...

January 8, 2021 798 Views 0 comment Print

SOP for hearing of cases at ITAT Chandigarh Benches from 04.08.2020

Income Tax : In continuation of the SOP (Standard Operating Procedure) dated 01.06.2020 the hearing of cases at 'ITAT Chandigarh Benches from 0...

August 4, 2020 930 Views 0 comment Print


Latest Posts in ITAT Judgments

Dumping of cart loads of documents does not shift burden of proof to revenue

June 30, 2024 15 Views 0 comment Print

Read the full text of the ITAT Kolkata order on Bisakha Sales Pvt. Ltd. Vs CIT, covering assessment year 2008-09. Explore the appeal, arguments, and conclusions in this detailed analysis.

ITAT Kolkata deletes Addition for Share Capital of Rs. 1.54 Crore

June 30, 2024 24 Views 0 comment Print

Explore the detailed analysis of ITO Vs Axisline Investment Consultants Pvt. Ltd. case where ITAT Kolkata deleted Rs. 1.54 crore addition for share capital under Section 68.

Share application amount cannot be added twice in payees & recipients’ hands u/s 68  

June 30, 2024 21 Views 0 comment Print

ITAT Kolkata held in ITO Vs Happy Structure Pvt. Ltd.  that share application amount cannot be added twice under Section 68 of Income Tax Act in in payees & recipients’ hands u/s 68  

Section 68 addition based on conjectures & surmises not justified: ITAT Kolkata

June 30, 2024 24 Views 0 comment Print

Satyam Smertex pvt. Ltd. Vs DCIT (ITAT Kolkata): Addition made by AO and confirmed by CIT(A) are based on conjectures and surmises, so their impugned action cannot be justified.

Validity of Section 148 notice by Jurisdictional AO instead of Faceless AO

June 29, 2024 2262 Views 0 comment Print

Analysis of Swarn Singh Vs ITO (ITAT Amritsar) on validity of notice u/s 148 by Jurisdictional Assessing Officer (JAO) vs Faceless Assessing Officer. Key rulings discussed.

ITAT allows taxation of excess stock & unexplained marriage expenses as business Income

June 29, 2024 387 Views 0 comment Print

Discover the ITAT Chennai verdict on Santhilal Jain Vijay Kumar Vs ITO, addressing taxation on excess stock and unexplained marriage expenses. Read the full case analysis.

Late Form 67 filing doesn’t invalidate foreign tax credit claim

June 27, 2024 306 Views 0 comment Print

Explore the detailed analysis of Vinodkumar Lakshmipathi appeal against CIT(A) NFAC regarding foreign tax credit disallowance for AY 2018-19. Understand the implications and legal nuances.

Disallowance post Form 10CCB filing is debatable & not permissible u/s 143(1)

June 27, 2024 183 Views 0 comment Print

Discover the ITAT Kolkata ruling on Surendra Steels vs DCIT, addressing the disallowance of 80IC deduction due to procedural issues and audit report delays.

LTCG on Shares: Assumptions without substantial evidence of error shouldn’t trigger action u/s 263

June 27, 2024 300 Views 0 comment Print

Read the detailed analysis of the ITAT Delhi verdict in Pooja Mittal vs PCIT case, addressing the issues of Long Term Capital Gain and supervisory jurisdiction under Section 263.

Assessment not erroneous if AO adopts plausible view despite PCIT’s different opinion

June 27, 2024 162 Views 0 comment Print

If AO adopts a plausible view, even if two views are possible, the assessment cannot be deemed erroneous merely because the PCIT holds a different opinion.

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