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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


India’s MLI Problem: Ratified, But Not Notified

Income Tax : Article examines whether the MLI Principal Purpose Test has domestic effect under Section 90(1) following Nestlé SA and Sky High ...

July 10, 2026 243 Views 0 comment Print

Ignoring Notices at AO and CIT(A) Stages Can Ruin Direct Tax Cases

Corporate Law : The article argues that failure to comply before the AO or CIT(A) can lead to adverse assessments, as higher forums generally cann...

July 4, 2026 444 Views 0 comment Print

Section 54 Exemption Must Be Computed Asset-Wise as Each House Transfer Is a Separate Source of Capital Gain: ITAT Bangalore

Income Tax : ITAT held that Section 54 exemption must be examined separately for each residential house sold. Aggregating gains from multiple t...

July 2, 2026 246 Views 0 comment Print

Section 11 Exemption Cannot Be Denied as Form 10B Was Filed Before Return Processing: ITAT Jaipur

Income Tax : ITAT held that delayed filing of Form 10B cannot defeat Section 11 exemption if the audit report is available before processing un...

July 2, 2026 162 Views 0 comment Print

ITAT Deletes On-Money Addition as Unsigned Agreement & Third-Party Records Lacked Evidence

Income Tax : Smt. Ranjana Kumari/Kalta Vs DCIT/ACIT (Central) (ITAT Chandigarh) The appeals involved three assessees belonging to the Kalta Gro...

June 30, 2026 372 Views 0 comment Print


Latest News


Section 2(47)(v) Capital Gains Deleted as Section 53A Conditions Not Satisfied: ITAT Bangalore

Income Tax : ITAT Bangalore held Section 2(47)(v) inapplicable as the JDA did not satisfy Section 53A conditions, deleting capital gains for AY...

July 11, 2026 234 Views 0 comment Print

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 678 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 1410 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 1308 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 903 Views 0 comment Print


Latest Judiciary


Gross Profit Cannot Be Estimated Without Rejecting Books: Bangalore ITAT

Income Tax : ITAT Bangalore deleted estimated gross profit addition, holding that accepted books of account could not justify estimation withou...

July 14, 2026 126 Views 0 comment Print

Section 148 Notice Quashed for Lack of Section 151(ii) Approval: Hyderabad ITAT

Income Tax : ITAT Hyderabad quashed reassessment as Section 148 notice lacked approval from the specified authority under Section 151(ii) for A...

July 14, 2026 99 Views 0 comment Print

Income Tax Addition Restored as Correct GSTR Figures Were Not Considered: ITAT Delhi

Income Tax : ITAT Delhi restored a Section 44ADA addition to the AO for fresh examination after directing consideration of correct GSTR figures...

July 14, 2026 78 Views 0 comment Print

Gross Profit Addition Reduced to 2% Based on Past Scrutiny Records & Comparable Cases: ITAT Pune

Income Tax : ITAT Pune reduced the gross profit addition by applying a 2% GP rate after considering past scrutiny records and comparable sister...

July 14, 2026 84 Views 0 comment Print

Section 56(2)(x) Cannot Apply to Genuine Corporate Loan: ITAT Delhi

Income Tax : ITAT Delhi upheld deletion of a Section 56(2)(x) addition after finding the AO did not establish that repayment of the corporate l...

July 14, 2026 87 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 1332 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 5979 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 2274 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 20187 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 10056 Views 0 comment Print


Late Form 67 Filing Not a Bar to FTC – Rs. 110 Cr Relief Upheld by Tribunal

December 8, 2025 651 Views 0 comment Print

The Tribunal observed that Form 67 was available before 143(1) processing, making the denial of FTC unjustified. It set aside the appellate order and directed the AO to grant FTC after verification.

Seized Papers Trump Denial: ITAT Upholds Rs. 60 Lakh Additions in Rs. 110 Cr Search Case

December 8, 2025 354 Views 0 comment Print

The Tribunal ruled that the seized notes clearly connected the assessee to both the loan and property investment, validating jurisdiction under Section 153C. The assessee’s failure to submit any proof led to confirmation of the additions. The case highlights the importance of evidence-based rebuttal in search-related assessments.

Section 69 Addition Fails – RTGS Proof Defeats Excel-Based Cash Allegation

December 8, 2025 864 Views 0 comment Print

The Tribunal held that an addition based solely on a third-party excel sheet, without any direct evidence of cash payment, was unsustainable. With a complete RTGS trail, registered deed, and vendor confirmation proving bank-only payment, the ITAT ordered deletion of the Section 69 addition.

Quantum-Pending – Bona Fide Belief Saves Assessee from Section 271B Penalty

December 8, 2025 390 Views 0 comment Print

The Tribunal held that the assessees misunderstanding about the relevance of quantum proceedings justified remanding the 271B penalty order. The AO is directed to consider the assessees factual explanations without unnecessary adjournments.

Reopening Based Only on Change of Opinion Is Not Permissible: ITAT Chennai

December 8, 2025 555 Views 0 comment Print

ITAT Chennai quashed reassessment under Section 147, ruling that reopening based on a change of opinion without new material is invalid.

Section 153 Overrides Section 144C – Time-Barred Order Quashed

December 8, 2025 1074 Views 0 comment Print

The Hyderabad tribunal clarified that section 144C provisions are procedural and cannot extend the statutory limitation under section 153. The AO passed the final assessment order after the permissible period, leading to quashing. The ruling strengthens the principle that statutory deadlines are paramount in tax proceedings.

Addition Upheld for Books Rejection but Arbitrary Net profit Estimation Deleted

December 8, 2025 645 Views 0 comment Print

The Tribunal upheld the rejection of unreliable books but ruled that the AO could not estimate net profit at 12% without justification, vacating ₹65.08 lakh addition.

Rule 46A Violated: Rs. 20 Cr Loan Additions Sent Back for Inquiry

December 8, 2025 447 Views 0 comment Print

ITAT restored Rs. 20 Cr in unsecured loans, interest, and squared-up loans for fresh verification, noting CIT(A) erred by deleting additions at the stroke of a pen. Large new loans and substantial repayments required independent checks on purpose and creditworthiness. The ruling reinforces that appellate deletion without inquiry violates Rule 46A and legal principles under sections 68 and 69.

ITAT Dismisses Revenue Appeal on 110 Cr Current Liabilities Dispute

December 8, 2025 465 Views 0 comment Print

Rs. 99.86 Cr out of Rs. 110 Cr added as current liabilities was deleted by CIT(A) and upheld by ITAT. Verification of ledgers, statutory dues, and party confirmations showed actual liability reduction during the year. This highlights the role of detailed evidence in defending balance sheet claims.

Mechanical u/s 153D Approval Invalidates u/s 153C Assessment: ITAT Quashes Entire Proceedings

December 8, 2025 429 Views 0 comment Print

The issue involved a common sanction letter covering multiple assessees and years, issued on the same day the AO sought approval. ITAT found this composite approval inconsistent with judicial mandates requiring individualized scrutiny. As a result, the assessment was declared void ab initio, making all additions infructuous.

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