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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 240 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 171 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 189 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 531 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 492 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 396 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 777 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 1506 Views 0 comment Print


Latest Judiciary


Agricultural Land Cannot Be Treated as Capital Asset Due to Subsequent Commercial Use by Purchaser: ITAT Hyderabad

Income Tax : ITAT Hyderabad held that rural agricultural land situated beyond 8 kilometres from municipal limits cannot be taxed as a capital a...

May 15, 2026 63 Views 0 comment Print

Share Premium Received Through Verified Investors Cannot Be Treated as Bogus Cash Credit: ITAT Delhi

Income Tax : ITAT Delhi deleted a ₹45 lakh addition under Section 68 after finding that the assessee had furnished complete details of invest...

May 15, 2026 57 Views 0 comment Print

Section 69A Addition Upheld Because Assessee Failed to Explain Source of ₹7.5 Cr Cash: ITAT Delhi

Income Tax : ITAT Delhi restored a Section 69A addition after holding that the assessee failed to produce evidence supporting its claim that th...

May 15, 2026 72 Views 0 comment Print

ITAT Quashes Section 263 Revision as AO Conducted Detailed Inquiry into Agricultural Income

Income Tax : ITAT Rajkot held that revision under section 263 was not sustainable where the Assessing Officer had already conducted extensive v...

May 15, 2026 69 Views 0 comment Print

ITAT Delhi Deletes Capital Addition as No Liability Cessation Was Proved

Income Tax : ITAT Delhi held that addition under Section 41(1) cannot be made without proving cessation of liability. The Tribunal found that f...

May 15, 2026 69 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


TDS Credit Allowable Despite Capitalised Interest Reduction from CWIP: ITAT Delhi

January 13, 2026 564 Views 0 comment Print

The issue was whether TDS credit can be denied when interest income is adjusted against capital work-in-progress. ITAT held that once income is indirectly recognised by reducing CWIP, corresponding TDS credit cannot be refused.

CSR Solar Power Not Charitable Without Public Benefit: ITAT Bangalore

January 13, 2026 606 Views 0 comment Print

The Tribunal held that solar power generation under a CSR structure is not charitable when the dominant benefit accrues to a single corporate entity. The environmental activity must primarily benefit the public to qualify for Section 12AB registration.

Mechanical Section 153D Approval Quashes Search Assessments: ITAT Delhi

January 13, 2026 360 Views 0 comment Print

The issue was whether common and ritualistic approval under section 153D can sustain search assessments. ITAT held that mechanical approval without independent application of mind vitiates the entire proceedings.

Reassessment Notice Time-Barred Under Section 149, ITAT Quashes Case

January 13, 2026 873 Views 0 comment Print

The issue was whether a reassessment notice issued after 31.03.2021 for AY 2014-15 was within limitation. ITAT held the notice time-barred in light of the Supreme Court’s Rajeev Bansal ruling and quashed the entire reassessment.

Section 148 Reopening Notice Issued Late is Invalid: ITAT Delhi

January 13, 2026 450 Views 0 comment Print

It was ruled that a reassessment notice issued after expiry of the extended limitation is void. The takeaway is that delayed action under the new reassessment regime is fatal.

Illegal Section 143(2) Notice Vitiates Search-Based Assessment

January 13, 2026 588 Views 0 comment Print

The notice under section 143(2) did not conform to the CBDT-prescribed format. ITAT ruled that a defective notice strikes at jurisdiction and invalidates the assessment.

Section 263 Cannot Expand Beyond Limited Scrutiny Scope: ITAT Delhi

January 13, 2026 396 Views 0 comment Print

The Tribunal held that revision under section 263 cannot introduce issues outside the original limited scrutiny mandate. The key takeaway is that the PCIT cannot widen the inquiry beyond CASS-selected parameters.

No Double Tax on Cash Sales Recorded in Books: ITAT Delhi

January 13, 2026 612 Views 0 comment Print

The Tribunal held that cash deposits arising from genuine sales already recorded in books cannot be taxed again as unexplained money. The key takeaway is that such additions amount to impermissible double taxation.

Form-10B Delay Due to Pandemic Gets Fresh Hearing by ITAT

January 13, 2026 309 Views 0 comment Print

The dispute concerned denial of exemption due to belated filing of Form-10B. ITAT held the delay was not fatal and directed fresh consideration in light of the CBDT circular.

Section 50C Adjustment Barred at Return Processing Stage: ITAT Delhi

January 13, 2026 723 Views 0 comment Print

It was ruled that substituting sale consideration with stamp duty value during CPC processing is impermissible. Such action deprives taxpayers of the statutory right to seek DVO valuation.

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