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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


ITAT Deletes Section 68 Addition Because Cash Deposits Were Supported by Recorded Sales

Income Tax : The Tribunal held that cash deposits during demonetisation cannot be treated as unexplained when backed by audited books, invoices...

May 15, 2026 342 Views 0 comment Print

ITAT Deletes Section 270A Penalty Due to Defective Notice and Bona Fide Reliance on Form 16

Income Tax : The Tribunal ruled that non-specification of the precise statutory charge under sections 270A(2) and 270A(9) violated principles o...

May 15, 2026 234 Views 0 comment Print

Fee-Based Receipts Cannot Defeat Charitable Status for Environmental Activities: ITAT Delhi

Income Tax : The Delhi ITAT held that institutions engaged in preservation of environment fall under a specific charitable limb under Section 2...

May 14, 2026 201 Views 0 comment Print

CIT(A) cannot enhance income on issues not examined by AO: ITAT Mumbai

Income Tax : The Tribunal held that CIT(A) cannot enhance income under Section 251 on matters not considered by the Assessing Officer during as...

May 10, 2026 537 Views 0 comment Print

Section 54F Deduction Cannot Be Denied Without Adequate Opportunity to Furnish Evidence

Income Tax : ITAT Bangalore restored the Section 54F claim after noting that medical issues and portal difficulties prevented timely filing of ...

May 7, 2026 495 Views 0 comment Print


Latest News


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 408 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 1008 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 1077 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 780 Views 0 comment Print

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 1512 Views 0 comment Print


Latest Judiciary


ITAT Sets Aside CIT(A) Order for Ignoring Bombay HC Interim Relief on Section 10(23C) Exemption Claim

Income Tax : The Mumbai ITAT held that the appellate authority failed to consider pending writ petitions and interim directions of the Bombay H...

May 16, 2026 54 Views 0 comment Print

Delayed Form 10B Filing Not Enough to Deny Section 11 Exemption Exemption

Income Tax : The ITAT Chennai held that exemption under Section 11 cannot be denied merely because Form 10B was not filed along with the return...

May 16, 2026 63 Views 0 comment Print

Buyback Gains Taxable Under Section 46A as Section 47(iv) Conditions Not Met: ITAT Bangalore

Income Tax : The ITAT Bangalore held that gains arising from buyback of shares are taxable under Section 46A because the conditions prescribed ...

May 16, 2026 135 Views 0 comment Print

WhatsApp Chats without proof of completed transactions Cannot Justify Section 69A Additions: ITAT Mumbai

Income Tax : ITAT Mumbai held that incomplete WhatsApp chats without proof of completed transactions cannot justify additions under Section 69A...

May 16, 2026 1377 Views 0 comment Print

Section 271AAC Penalty Unsustainable After Assessment Is Quashed: ITAT Delhi

Income Tax : ITAT Delhi held that penalty under Section 271AAC cannot survive once the underlying Section 153C assessment is quashed. The Tribu...

May 16, 2026 96 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 1164 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 5808 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 2166 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 19944 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 9957 Views 0 comment Print


When Additions are Deleted in Quantum Appeal, Penalty Cannot Survive

August 6, 2023 2709 Views 0 comment Print

Read about the ITAT Mumbai ruling in DCIT Vs Knight Riders Sports Pvt Ltd, where penalty is cancelled due to deleted additions in quantum appeal.

ITAT deletes Disallowance for Delay in payment of employees contribution to EPF due to ESIC Site Downtime

August 6, 2023 1362 Views 0 comment Print

Explore the ruling of ITAT Indore in Devendra Singh Chauhan vs ITO about delayed deposits of Employee Contribution, with insights on the impact of non-working ESIC site.

ITAT deletes section 271F Penalty for Bona Fide ITR Filing Delay

August 6, 2023 2031 Views 0 comment Print

ITAT Jaipur lifts penalty for Mukesh Pathaks late ITR filing, deeming it a bona fide mistake with no revenue loss as proper tax was already paid.

Penalty u/s 271(1)(c) Inapplicable for Additions Using Peak Credit Theory

August 6, 2023 1620 Views 0 comment Print

Read the full text of the ITAT Chennai order in the case of Edward Sam Vs ITO. Penalty provisions u/s 271(1)(c) are analyzed in light of quantum additions made using peak credit theory

ITAT Upholds Disallowance of Long Term Capital Loss Claim Due to Lack of Proof

August 6, 2023 378 Views 0 comment Print

Explore the case Fab Engineering Pvt. Ltd. vs ITO, where ITAT Ahmedabad upheld disallowance on long-term capital loss claim from sale of company shares.

Difference in Transaction Perception Doesn’t Mean Inaccurate Particulars

August 6, 2023 540 Views 0 comment Print

Delhi ITAT removes penalty on Riyasat Palaces Limited in tax dispute with ACIT, redefining interpretation of inaccurate particulars.

ITAT Deletes Unexplained Investment Addition, Considering Gift by Husband from Explained FundsITAT Deletes Unexplained Investment Addition, Considering Gift by Husband from Explained Funds

August 6, 2023 1398 Views 0 comment Print

Get a comprehensive breakdown of the ITAT Delhi case, Rukshana Begum vs ITO, involving explained funds and investment for wife’s financial security in old age.

No section 271(1)(b) Penalty Levied for Non-Appearance Due to Unreceived Notice

August 6, 2023 6459 Views 0 comment Print

Exploring the ITAT Agra ruling on Sh. Akshat Doneria Vs ITO, clarifying that no penalty under s.271(1)(b) should be imposed if non-compliance arises from non-receipt of notice.

In absence of Direct Evidence Share Trading Loss cannot be treated as Bogus

August 5, 2023 2280 Views 0 comment Print

Raigarh Jute & Textile Mills Ltd triumphs as ITAT Kolkata rules share trading loss genuine. Detailed analysis reveals weak circumstantial evidence.

Refund issued will first be adjusted against interest and then against principal amount

August 5, 2023 3366 Views 0 comment Print

ITAT Ahmedabad held that the amount of refund issued to the assessee will be first adjusted against the interest then, after that against the principal amount.

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