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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


ITAT deletes penalty for delay in submission of Tax Audit as Assessee was unwell & his Accountant left without prior notice

November 6, 2022 741 Views 0 comment Print

Saravana Foundation Vs ITO (ITAT Chennai) Against levy of penalty under section 271B of the Act, the assessee has submitted the reasons for the delay in filing the audit report before the ld. CIT(A) that the accounts audited under section 44AB of the Act belatedly as the assessee was not keeping good health and the […]

Failure to upload Tax Audit Report due to demise of Auditor is a reasonable cause

November 6, 2022 1044 Views 0 comment Print

Abha Rajesh Kapoor Vs PCIT (ITAT Mumbai) We find that the issue-in-dispute is whether there was any reasonable cause for failure on the part of the assessee in uploading the Tax Audit Report on the Income-tax portal. In terms of section 44AB, the assessee was required to audit and upload audit report along with return […]

Rule 11UA(2) is applicable to unquoted equity shares & not to preferential shares

November 6, 2022 3060 Views 0 comment Print

Kheer Bhawani Trading P. Ltd Vs ITO (ITAT Delhi) On behalf of the assessee it was submitted that assessee had merely issued preferential shares and as for the purpose of Section 56(2)(viib) of the Act, the Rule 11UA (2) is not applicable. It was submitted that assessee has issued preferential shares and the valuation under […]

Global Trade Development Activity Expenses allowable: ITAT Delhi

November 6, 2022 312 Views 0 comment Print

ACIT (E) Vs National Association of Software and Service Companies (ITAT Delhi) GTD expenses, Global Trade Development Activity is an on-going program primarily for strengthening the ‘India’ brand, to put and maintain the status of the India IT-BPO industry on the map of the world, by strengthening its credentials in the specific international market, as […]

Cash payment for Purchase at remote locate & desert of Rajasthan allowable- Section 40A(3)

November 6, 2022 717 Views 0 comment Print

Grit has been purchased by assessee from petty persons who are illiterate and who make their living by breaking stones by hand tools and they do not possess PAN Cards has not been proved to be false or untrue.

Section 263 Revisional order not valid if passed without pointing out any inaccuracy in claim of assessee

November 6, 2022 297 Views 0 comment Print

Bank of Baroda (w.r.t E-Dena Bank) Vs PCIT (ITAT Mumbai) Pr.CIT held that the order passed by the A.O u/s 143(3) of the Act as erroneous as well as prejudicial to the interest of the revenue on the grounds that A.O has not verified the claim of deduction of the assessee pertaining to amortization of […]

Disallowance of freight & carriage expense justified for non-submission of TDS payment Proof or CA certificate

November 6, 2022 465 Views 0 comment Print

Paras Nath Singh Vs ACIT (ITAT Patna) Main grievance of the assessee is disallowance u/s 40(a)(ia) amounting to Rs. 25,74,023/- being the expenditure incurred in respect of freight and carriage. On this specific issue from the perusal of assessment order passed by the AO and it was come to our notice that he had categorically […]

649 days Delay due to Professional Commitments of Auditor cannot be condoned

November 6, 2022 432 Views 0 comment Print

Delay cannot be condoned as Assessee could not file any evidences as to how Assessee’s Counsel was preoccupied in his professional commitments for 649 days.

Tax Audit Report is a vital piece of evidence – ITAT admit additional evidence

November 6, 2022 1737 Views 0 comment Print

Tax Audit Report is a vital piece of evidence which goes to very root of matter and should be admitted for furtherance of cause of justice.

ITAT imposes cost on Assessee for Casual & Cavalier Attitude of Assessee

November 6, 2022 1056 Views 0 comment Print

Reetesh Kumar Vs ITO (ITAT Jaipur) Bench observed that both the lower authorities had dismissed the appeal of the assessee ex-parte for want of non-appearance during the course of hearing.  In view of the request of the ld. AR of the assessee, the appeal of the assessee is restored to the file of the AO […]

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