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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 279 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 723 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 6951 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


No Section 56(2)(x) addition if Market Value Difference Is Within 10% tolerance limit

Income Tax : ITAT Mumbai grants relief to Tarun Mohan Jani, ruling that property valuation difference within 10% tolerance limit doesn't warran...

August 18, 2024 Views 0 comment Print

Section 14A Disallowance Unsustainable if Incorrectness of Claim Unproven: ITAT Ahmedabad

Income Tax : ITAT Ahmedabad held that the AO must record a proper satisfaction regarding the incorrectness of the assessee’s claim before inv...

August 18, 2024 15 Views 0 comment Print

Ex-Parte Order Without Adjudication on Merits is Unsustainable: ITAT Ahmedabad

Income Tax : ITAT Ahmedabad held that passing of ex-parte order by CIT(A) without adjudicating issues on merits, such order is not sustainable ...

August 18, 2024 18 Views 0 comment Print

Section 153A Addition Valid Only if Based on Material Seized during search: ITAT Kolkata

Income Tax : ITAT Kolkata held that additions u/s. 153A of the Income Tax Act could only be made on the basis of seized material found during t...

August 18, 2024 21 Views 0 comment Print

Section 68 Addition Justified Due to Unproven Genuineness & Creditworthiness: 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 234 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 8448 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


Addition only on the basis of retracted statement is unsustainable

June 24, 2022 1149 Views 0 comment Print

The Hon’ble Madras High Court in the case of M. Narayan N. Boos. Vs. ACIT, Circle (339 ITR 192) held that addition made by the A.O merely on the basis of retracted statement u/s 132(4) could not be sustained in the absence of any evidence material or recovery of any movable or immovable assets at the time of search to corroborate the disclosure made by the assessee.

Statement in Form-67 shall be furnished on or before Income Tax Return Due Date

June 24, 2022 1665 Views 0 comment Print

Explore ITAT Visakhapatnam ruling on non-filing of Form 67, denial of foreign tax credit. Analysis of Rule 128(9), mandatory nature, and grounds for disallowance.

Reopening of assessment based on wrong & non-existent premises was bad in law

June 24, 2022 711 Views 0 comment Print

Explore Vrajeshkumar Chokshi vs. ITO case: Invalid assessment reopening, challenged LTCG addition. Detailed analysis of unfounded premises, Short Term Capital Loss, and quashing the assessment.

ITAT restricts addition to 50% for non-furnishing of requisite detail related to refund of advances from customers

June 24, 2022 363 Views 0 comment Print

Explore Ravindra Dattu Jadhav vs. ITO case: Uncovering undisclosed income in land trading, agricultural activity dispute. ITAT Pune modifies CIT(A) order, restricts addition to 50%.

In absence of Evidence Proving Creditworthiness of Creditors additions justified

June 24, 2022 330 Views 0 comment Print

Explore the case of Nitin Madhukar Rathi vs. DCIT at ITAT Pune involving unsecured loans and unexplained cash deposits. CIT(A) partially grants relief, but Rs. 38,00,000 addition confirmed.

No liability to pay Service Tax Until receipt of Consideration

June 24, 2022 777 Views 0 comment Print

Explore the ITAT Chennai ruling in Col. D. Pradeep Kumar vs. DCIT regarding the disallowance of Service Tax under section 43B. ITAT directs the AO to verify and limit the disallowance

ITA allows withdrawal of appeal as appellant decide to avail benefit of VSV Scheme

June 24, 2022 579 Views 0 comment Print

The assessee has reqeusted to withdraw the appeal on the ground that with the introduction of Vivad Se Vishwas Scheme, the appellant has decided to avail the Scheme with respect to the said appeal and therefore the appeal of the Assessee is required to be withdrawn in terms of scheme.

Lease Rental cannot be allowed on container shown in books as assets, depreciation allowed

June 24, 2022 423 Views 0 comment Print

Explore the ITAT Chennai decision in Tristar Container Services case. Analysis of lease rental disallowance, treatment of containers as assets, and alternative depreciation claim.

ITAT Deletes Addition for failure of Revenue to Provide Cross-Examination of Witness

June 24, 2022 522 Views 0 comment Print

Explore the ITAT Delhi ruling in Garg Acrylics Ltd case. Detailed analysis of alleged bogus purchases, challenges to statement validity, and successful reversal of unjustified additions.

ITAT deletes arbitrary & highly immaterial addition for undervaluation of stock

June 24, 2022 702 Views 0 comment Print

Explore the ITAT Ahmedabad ruling in Chirai Salt (India) Pvt. Ltd case. In-depth analysis of the stock undervaluation dispute, challenges to methods, and successful deletion of additions.

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