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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 273 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 714 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 6918 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 1620 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


Addition u/s. 68 justified as genuineness of transaction and creditworthiness of creditors not proved: ITAT Ahmedabad

Income Tax : ITAT Ahmedabad held that genuineness of transaction, creditworthiness and identity of creditors not proved, hence addition u/s. 68...

August 17, 2024 102 Views 0 comment Print

Advance tax payment provisions doesn’t apply in reassessment proceedings: ITAT Indore

Income Tax : ITAT Indore held that rejection of appeal by CIT(A) on the footing of non-payment of advance tax as required by section 249(4)(b) ...

August 17, 2024 90 Views 0 comment Print

Comparison of secured loan and unsecured loan interest rate not justified: ITAT Indore

Income Tax : ITAT Indore held that rate of interest on secured loan from banks cannot be compared with the rate of interest on unsecured loan. ...

August 17, 2024 87 Views 0 comment Print

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 117 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 156 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 8445 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


Assessee’s Non-Participation in Reassessment Proceedings makes Section 292BB Inapplicable

June 25, 2023 366 Views 0 comment Print

The ITAT Delhi quashed a notice issued to a deceased person, stating that Section 292BB of the Income Tax Act is inapplicable if the assessee didn’t participate in reassessment proceedings.

Error in linking of PAN in Bank Account – ITAT deletes addition

June 25, 2023 825 Views 0 comment Print

The ITAT in Delhi has directed a re-adjudication in the case of Kishan Singh & Associates Vs ITO involving an addition made by AO under sections 69A and 115BBE of the Income Tax Act due to non-filing of ROI.

Taxability of Support/Maintenance Services as FTS – ITAT directs de novo adjudication

June 25, 2023 273 Views 0 comment Print

Explore the key aspects and implications of the case Avaya International Sales Ltd Vs ACIT, wherein ITAT Delhi directed a fresh examination of the taxability of support/maintenance services under the India-Ireland DTAA.

No section 271B penalty when Tax Audit Report uploaded but ITR-V not verified

June 25, 2023 441 Views 0 comment Print

Understand the implications of the Jayaraj Charles Vs ITO case where ITAT Chennai ruled no penalty should be imposed under section 271B of the Income Tax Act when a return isn’t visible on the e-filing portal.

Mistake apparent from record, constitutes a rectifiable mistake under section 254(2): ITAT Mumbai

June 25, 2023 489 Views 0 comment Print

A detailed analysis of the decision made by the Income Tax Appellate Tribunal (ITAT) Mumbai in the case of Ambuja Cements Limited Vs ACIT. The Tribunal allowed rectification of a mistake apparent from the record under section 254(2) of the Income Tax Act, 1961

Erroneous reporting of payment dates of EPF Contribution by Auditor, ITAT directs re-adjudication

June 25, 2023 309 Views 0 comment Print

Dive into the Ernst & Young Merchant Vs ACIT case, where ITAT Mumbai assessed an error in the tax auditor’s report concerning provident fund contributions, and understand its implications on taxation law.

ITAT Exempts corpus donation of Gold for art gallery of temples u/s 11(1)(d) 

June 25, 2023 546 Views 0 comment Print

The ITAT Ahmedabad ruled in favor of Shree Swaminarayan Bhagwan, a religious trust, exempting a gold donation from tax under Section 11(1)(d) of the Income Tax Act. The gold donation was utilized for the creation of an art gallery, thereby qualifying as corpus donation.

Director’s education expenditure disallowed on failure to establish direct relationship with business activity

June 25, 2023 612 Views 0 comment Print

ITAT Mumbai held that disallowance of Director’s education expenditure u/s 37(1) of the Income Tax Act sustained as assessee failed to prove such expenditure had direct relationship with the business activity. Accordingly, assessee failed to prove that expenditure were incurred wholly and exclusively for business.

Proceedings Under IBC 2016 Halts Legal Suit Against Corporate Debtor

June 25, 2023 288 Views 0 comment Print

The ITAT Mumbai ruled that no legal suit or proceeding can continue against a corporate debtor until the conclusion of proceedings under the Insolvency and Bankruptcy Code (IBC) 2016.

Employees’ contribution to EPF & ESI cannot be disallowed under section 154

June 25, 2023 3231 Views 0 comment Print

ITAT held that the assessing officer’s use of Section 154 before 12.10.2022 to disallow EPF and ESI contributions was not justified, as the issue was debatable and there were conflicting views and such views.

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