#ITAT Judgments
Log in to FollowLatest ITAT Judgments updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Beyond Six Years, Beyond Jurisdiction: Revenue Appeal Fails u/s 153C

Section 153C Notice Invalid for 22-Month Delay in Recording Satisfaction

Reassessment dropped as tax paid on consolidated profit and hence no escapement of income

Presumptive Additions U/s 68 & 69A in Search Cases Quashed

Employee Not Liable for Employer’s Business Expenses

Ex-Parte Dismissal Without Merits Is Legally Unsustainable

No 143(2) Notice Means No Valid Assessment, Rules ITAT

CIT(A) Can Call for Evidence Directly – No Rule 46A Violation

No Liability Written Back, Section 41(1) Can’t Apply

Section 147 Reopening Can’t Be Based Only on Cash Deposit Alerts

NFAC Can’t Dismiss Appeal by Forcing Separate 143(1) Challenge

Cash Gifts From Family Can’t Be Rejected Without Verification

Section 50C Not Applicable to Transfer of Life Interest in Property

Assessment Quashed for Mechanical Approval Under Section 153D
Explore the latest ITAT Judgments updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
