ITAT Judgment contain Income Tax related Judgments from Income Tax Appellate Tribunal Across India which includes ITAT Mumbai, Chennai, Delhi, Kolkutta, Hyderabad etc.
Income Tax : The Tribunal held that cash deposits during demonetisation cannot be treated as unexplained when backed by audited books, invoices...
Income Tax : The Tribunal ruled that non-specification of the precise statutory charge under sections 270A(2) and 270A(9) violated principles o...
Income Tax : The Delhi ITAT held that institutions engaged in preservation of environment fall under a specific charitable limb under Section 2...
Income Tax : The Tribunal held that CIT(A) cannot enhance income under Section 251 on matters not considered by the Assessing Officer during as...
Income Tax : ITAT Bangalore restored the Section 54F claim after noting that medical issues and portal difficulties prevented timely filing of ...
Income Tax : The issue concerns massive backlog in ITAT caused by unfilled positions and delayed appointments. The intervention highlights that...
Income Tax : A representation seeks doubling the SMC threshold due to inflation and higher dispute values. The key takeaway is that increasing ...
Income Tax : The tribunal held that a gift deed alone cannot establish legitimacy under Section 68. It directed fresh scrutiny of the donor’s...
Income Tax : Delhi ITAT allows Sanco Holding, a Norwegian company, to compute income from bareboat charter of seismic vessels under Article 21(...
Income Tax : Learn about hybrid hearing guidelines of Income Tax Appellate Tribunal (ITAT) Indore Bench, effective from October 9, 2023, offeri...
Income Tax : ITAT Ahmedabad held that reassessment under Section 147 was invalid as the Assessing Officer failed to show independent applicatio...
Income Tax : ITAT Chandigarh held that cash deposits during demonetization could not be treated as unexplained income since the amounts were re...
Income Tax : ITAT Rajkot held that revision under section 263 was not sustainable where the Assessing Officer had already conducted extensive v...
Income Tax : ITAT Nagpur held that nominal donations received in small amounts could not be treated as non-voluntary contributions merely becau...
Income Tax : ITAT Mumbai deleted the addition under Section 56(2)(vii)(b) after holding that a 2.3% variation between agreement value and stamp...
Income Tax : The ITAT Delhi has revised its hearing notice protocols. Physical notices will now be sent only once, with subsequent dates availa...
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...
Income Tax : Central Government is pleased to appoint Shri G. S. Pannu, Vice-President of the Income Tax Appellate Tribunal, as President of th...
Income Tax : Ministry of Finance notified rules for appointment of members in various tribunals on 12.02.2020 in which practice of judicial and...
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...
ITAT Hyderabad nullifies reassessment orders in Gangaram Reddy case due to absence of notice under Section 143(2), despite return filed in response to 142(1).
ITAT Mumbai quashes a ₹1.12 Cr. reassessment, ruling it void due to being issued against a dissolved company, an unsigned order, and for the wrong assessment year.
ITAT Chennai quashes PCIT’s Section 263 order against City Union Bank, distinguishing inadequate enquiry from lack of enquiry; AO’s assessment upheld.
ITAT Hyderabad deletes penalty u/s 271D on cash receipts for agricultural land sale, citing reasonable cause and prior rulings. Appeals allowed
ITAT Jaipur quashes ₹1.83 Cr assessment on S.S. Diam Pvt. Ltd., struck off by ROC, holding assessment on non-existent company invalid; all additions deleted.
ITAT Hyderabad deletes ₹33 lakh addition under Section 115BBE, ruling that cash seized and declared as business income should be taxed at normal rates, not as unexplained income.
ITAT Raipur followed Supreme Court and Delhi High Court precedents, including ACIT vs Hotel Blue Moon and Shaily Juneja vs ACIT, ruling that reassessment without service of Section 143(2) notice is arbitrary, bad in law, and void
ITAT Raipur quashed reassessment against Christi Jain due to lack of jurisdiction; order by ITO Raipur held void as AO lacked legal authority.
ITAT Pune ruled fee u/s 234E can’t apply for TDS returns processed before 01.06.2015; NFAC orders reversed in 14 cases of Utkarsh Balaso Patil.
ITAT Jaipur allows 54B exemption as full sale proceeds were reinvested; DLC value under sec 50C doesn’t affect exemption when actual consideration is reinvested.
