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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


India’s MLI Problem: Ratified, But Not Notified

Income Tax : Article examines whether the MLI Principal Purpose Test has domestic effect under Section 90(1) following Nestlé SA and Sky High ...

July 10, 2026 306 Views 0 comment Print

Ignoring Notices at AO and CIT(A) Stages Can Ruin Direct Tax Cases

Corporate Law : The article argues that failure to comply before the AO or CIT(A) can lead to adverse assessments, as higher forums generally cann...

July 4, 2026 459 Views 0 comment Print

Section 54 Exemption Must Be Computed Asset-Wise as Each House Transfer Is a Separate Source of Capital Gain: ITAT Bangalore

Income Tax : ITAT held that Section 54 exemption must be examined separately for each residential house sold. Aggregating gains from multiple t...

July 2, 2026 285 Views 0 comment Print

Section 11 Exemption Cannot Be Denied as Form 10B Was Filed Before Return Processing: ITAT Jaipur

Income Tax : ITAT held that delayed filing of Form 10B cannot defeat Section 11 exemption if the audit report is available before processing un...

July 2, 2026 174 Views 0 comment Print

ITAT Deletes On-Money Addition as Unsigned Agreement & Third-Party Records Lacked Evidence

Income Tax : Smt. Ranjana Kumari/Kalta Vs DCIT/ACIT (Central) (ITAT Chandigarh) The appeals involved three assessees belonging to the Kalta Gro...

June 30, 2026 399 Views 0 comment Print


Latest News


Section 2(47)(v) Capital Gains Deleted as Section 53A Conditions Not Satisfied: ITAT Bangalore

Income Tax : ITAT Bangalore held Section 2(47)(v) inapplicable as the JDA did not satisfy Section 53A conditions, deleting capital gains for AY...

July 11, 2026 315 Views 0 comment Print

CAAS Moves Supreme Court on ITAT Vacancies

Income Tax : The issue concerns massive backlog in ITAT caused by unfilled positions and delayed appointments. The intervention highlights that...

April 18, 2026 687 Views 0 comment Print

Representation for enhancement of monetary limit for SMC cases before ITAT

Income Tax : A representation seeks doubling the SMC threshold due to inflation and higher dispute values. The key takeaway is that increasing ...

April 4, 2026 1428 Views 0 comment Print

Raj Kundra Gifted Shilpa Shetty ₹12.5 Crore. Now Tax Tribunal Wants to Know How

Income Tax : The tribunal held that a gift deed alone cannot establish legitimacy under Section 68. It directed fresh scrutiny of the donor’s...

March 20, 2026 1335 Views 0 comment Print

Income from Vessel Operations Taxable Under India-Norway DTAA: ITAT Delhi

Income Tax : Delhi ITAT allows Sanco Holding, a Norwegian company, to compute income from bareboat charter of seismic vessels under Article 21(...

October 17, 2025 903 Views 0 comment Print


Latest Judiciary


Leave Encashment Exemption Cannot Be Denied Merely Because Form 16 Omits It: ITAT Remands Only for Verification of Quantum

Income Tax : ITAT Pune restored the Section 10(10AA) leave encashment claim to the AO only for verification of the quantum based on supporting ...

July 17, 2026 Views 0 comment Print

No DAPE Where Indian AE is at Arm’s Length: Bangalore ITAT Deletes PE-Based Business Income Addition

Income Tax : ITAT Bangalore deleted the DAPE-based business income addition where the Indian AE was at arm's length and remanded the refund int...

July 17, 2026 21 Views 0 comment Print

Hyderabad ITAT: Reassessment Beyond Three Years Invalid Where Actual Escaped Income Is Below ₹50 Lakh

Income Tax : Hyderabad ITAT quashed Section 148 reassessment, holding actual escaped income below ₹50 lakh cannot justify extended limitation...

July 17, 2026 33 Views 0 comment Print

ITAT Chennai Deletes Addition Based Solely on Third-Party Statement in Reopened Assessment

Income Tax : ITAT Chennai deleted an addition of ₹17.10 lakh after holding that it was based solely on third-party information and estimated ...

July 17, 2026 78 Views 0 comment Print

Mumbai ITAT Upholds Taxability of ‘On-Money’ Indicated by WhatsApp Chats but Restricts Addition to 25% Profit; Section 69C Held Inapplicable

Income Tax : ITAT Mumbai upheld taxation of only 25% profit on alleged on-money receipts, rejected Section 69C addition of entire amount and su...

July 17, 2026 66 Views 0 comment Print


Latest Notifications


SOPs for sending notice to parties for hearing of cases before ITAT Bench

Income Tax : The ITAT Delhi has revised its hearing notice protocols. Physical notices will now be sent only once, with subsequent dates availa...

July 25, 2025 1341 Views 0 comment Print

ITO doesn’t have jurisdiction to issue notice to NRI: ITAT Chandigarh

Income Tax : ITAT Chandigarh held that ITO Ward-3(1), Chandigarh had no jurisdiction to issue notice to an NRI and hence consequently the asses...

April 11, 2025 6006 Views 0 comment Print

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 2274 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 20211 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 10065 Views 0 comment Print


Assessee cannot simply blame tax consultant for non-compliance: ITAT Ahmedabad

December 18, 2024 1107 Views 0 comment Print

ITAT Ahmedabad imposed cost of Rs. 5,000 for non-compliance before CIT(A) and held that the assessee can’t simply escape by placing the blame on the Tax Consultant. Thus, matter restored back to the file of AO.

Matter restored back to CIT(A) since appeal dismissed for non-prosecution: ITAT Delhi

December 18, 2024 603 Views 0 comment Print

ITAT Delhi held that dismissal of appeal by CIT(A) for non-prosecution and confirmed the order of the AO as no submissions were made on behalf of the assessee. Accordingly, matter restored to CIT(A).

Dismissal of appeal without giving sufficient opportunity of being heard not justified: ITAT Ahmedabad

December 18, 2024 564 Views 0 comment Print

The assessment order was framed in which the AO made certain additions in the hands of the assessee under Section 69A of the Act r.w.s. 115BBE of the Act amounting to Rs. 2,05,00,477/- as unexplained income of the assessee.

ITAT Delhi: Case Remanded Over Email Notice Discrepancy

December 18, 2024 507 Views 0 comment Print

ITAT Delhi remands case due to notice sent to wrong email & lack of portal knowledge. Assessing officer directed to reconsider with new evidence.

Activity of conducting historic cars rally doesn’t fall within definition of charitable purpose

December 18, 2024 429 Views 0 comment Print

As CIT(E) noticed some inconsistencies in the details submitted by the assessee, a show-cause notice was issued to the assessee why the application in Form 10AB should not be rejected.

Disagreement over AO’s plausible view does not justify revisionary action

December 18, 2024 1284 Views 0 comment Print

The ITAT Jaipur ruling in the case of Alok Vijawat vs. PCIT discusses the invocation of Section 263 for the 2019-20 assessment and challenges raised against it.

Cost imposed on assessee for non-compliance with show cause notice: ITAT Ahmedabad

December 17, 2024 618 Views 0 comment Print

ITAT Ahmedabad imposed cost of Rs. 10,000 on the assessee due to non-compliance with the show cause notice and directed to restore the matter back to the file of Jurisdictional Assessing Officer.

Fixed deposits that forms part of banking business is stock-in-trade: ITAT Surat

December 17, 2024 402 Views 0 comment Print

ITAT Surat held that the Fixed Deposits can be treated as stock-in-trade if it forms part of banking business. Further, held that deposits that forms part of banking business, write off such loss will be a loss arising in the course of carrying on banking business.

Reopening of unabated assessment u/s. 153A without incriminating material is impermissible

December 17, 2024 1278 Views 0 comment Print

ITAT Kolkata held that in terms of block assessment under section 153A of the Income Tax Act, reopening of unabated assessment without any incriminating material found with respect to concerned assessment year is impermissible in law.

Addition of gift received from son solely relying on unverified newspaper unsustainable: ITAT Mumbai

December 17, 2024 699 Views 0 comment Print

ITAT Mumbai held that addition u/s. 68 towards amount received as gift from son not justified since addition is made in a baseless manner, solely relying on unverified newspaper reports. Accordingly, appeal of revenue dismissed.

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