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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


Disallowance of agricultural expenses on estimation is not sustainable

Income Tax : ITAT Bangalore held that disallowance of agricultural expenses based on estimation is unsustainable without concrete evidence, rul...

August 13, 2024 261 Views 0 comment Print

Section 54F Exemption Can’t Be Denied for mere Lack of Bills & Vouchers

Income Tax : ITAT ruled that exemption under Section 54F cannot be denied solely due to missing bills or vouchers, emphasizing the principle of...

August 13, 2024 693 Views 0 comment Print

Capital Gain Tax – Holding Period of The Property

Income Tax : Learn about how the holding period of property impacts Capital Gain tax, including ITAT's recent decision clarifying calculations ...

August 3, 2024 6897 Views 0 comment Print

Recent 5 Income Tax Judgments: International Taxation & Capital Gain & other issues

Income Tax : Explore key updates on recent income tax case laws, covering international taxation, business income, and capital gains. Essential...

August 1, 2024 1617 Views 1 comment Print

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 1944 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 792 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 12558 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 5022 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 1317 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 1536 Views 0 comment Print


Latest Judiciary


CIT needs to independently apply his mind prior to invoking revisionary provisions u/s. 263: ITAT Kolkata

Income Tax : ITAT Kolkata held that CIT has not applied his mind analytically while assuming jurisdiction for taking cognizance under section 2...

August 16, 2024 60 Views 0 comment Print

Addition u/s. 68 restored on failure to discharge onus via evidence or material: ITAT Pune

Income Tax : ITAT Pune restored the assessment order as assessee neither filed any evidence nor provided material in an attempt to discharge th...

August 16, 2024 96 Views 0 comment Print

Condition of ‘make available’ not satisfied hence technical service not taxable: ITAT Delhi

Income Tax : ITAT Delhi held that the condition of make available was not satisfied for services when provided by assessee did not enabled the ...

August 16, 2024 72 Views 0 comment Print

Addition u/s. 68 restored due to deliberate withholding of information from NFAC: ITAT Pune

Income Tax : ITAT Pune directed addition u/s. 68 of the Income Tax Act towards unsecured loans as appellate deliberately withhold information f...

August 16, 2024 216 Views 0 comment Print

ITAT Deletes Addition on Cash Deposit during demonetization from Gold Loan

Income Tax : ITAT Pune rules in favor of Ashok Ravsaheb Tambe, deleting addition of cash deposits during demonetization, explained as proceeds ...

August 16, 2024 93 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 1647 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 16494 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 8439 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 816 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 936 Views 0 comment Print


Accommodation entry of huge amount needs further enquiry hence matter remanded

December 26, 2023 1482 Views 0 comment Print

ITAT Mumbai held that receipt of Rs 37 crores of exempt capital gain in a non-descript listed company operated by the accommodation entry provider, who has confessed that he has provided accommodations entries to the beneficiaries, including assessee remanded back to the file of AO for further enquiry.

Estimated addition without pointing out specific defect in audited books unjustified

December 25, 2023 1446 Views 0 comment Print

ITAT Delhi held that without pointing out any specific defect in the audited books of accounts, AO cannot and should not make any estimated addition. Accordingly, such estimated addition deleted.

Agricultural Land in Wife’s Name Eligible for Capital Gain Deduction u/s 54B

December 24, 2023 7146 Views 0 comment Print

Explore the Ravinder Kumar vs ITO case at ITAT Delhi. Learn how the tribunal allowed capital gain deduction under section 54B for agricultural land purchased in the name of the spouse.

ITAT’s Deletion of Addition Invalidates related Section 271(1)(c) Penalty

December 23, 2023 1119 Views 0 comment Print

ITAT has deleted the entire addition and disallowance based for imposition of penalty, the penalty imposed so cannot continue and therefore, deserves to be deleted in full with reference to aforesaid the addition & disallowance.

Disallowance of interest on loan given to subsidiary unjustified as investment was purely for commercial expediency

December 23, 2023 936 Views 0 comment Print

ITAT Chennai held that disallowance of interest u/s 36(1)(iii) of the Income Tax Act on loans and advances given to subsidiary company unjustified as investment in subsidiary is purely for commercial expediency.

Non-deposit of employees contribution to ESI and PF within due date disallowed

December 23, 2023 1497 Views 0 comment Print

ITAT Jaipur held that non-deposit of employees contribution to ESI and PF within due date as per the respective Act is disallowance by invoking provisions of section 36(1)(va) r.w.s. 2(24)(x) of the Income Tax Act.

If an evidence is relied upon, it should be considered in its entirety: ITAT Jaipur

December 23, 2023 984 Views 0 comment Print

ITAT Jaipur rules in favor of Rakesh Sharma, rejecting the addition of Rs. 22,54,250 under Section 69 for AY 2008-09, emphasizing the genuineness of bank transfers and cash withdrawals for cash deposits.

Revisionary proceedings initiated in the name of non-existent entity is invalid

December 23, 2023 915 Views 0 comment Print

ITAT Kolkata held that revisionary proceedings u/s. 263 initiated in the name of non-existent entity, despite the fact that private limited company was converted into LLP and the conversion was brought to the knowledge of AO, is void ab initio and invalid.

DIN Mandatory in 153D Approval and Section 156 Demand Orders: Delhi ITAT

December 22, 2023 1665 Views 0 comment Print

Explore the landmark ITAT Delhi ruling in Finesse Intl. Design Pvt. Ltd. vs. DCIT. CBDT Circular violation deems assessment order invalid. Know more!

Initiation of penalty proceedings u/s. 271AAB(1A) without specifying default of assessee unsustainable

December 21, 2023 2238 Views 0 comment Print

ITAT Jaipur held that initiation of penalty proceedings u/s. 271AAB(1A) of the Income Tax Act without specifying the ground and default on the part of the assessee and also without specifying the undisclosed income on which penalty was proposed to be levied is unsustainable-in-law.

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