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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 222 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 438 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 237 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 156 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 360 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 186 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 675 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 1404 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 1305 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


Chennai ITAT Applies Peak Credit Theory, Deletes Addition of Entire Cash Deposits U/s 69A

Income Tax : ITAT Chennai directed the AO to apply the peak credit theory and restrict the Section 69A addition instead of taxing the entire ca...

July 13, 2026 39 Views 0 comment Print

Chennai ITAT: Delay in Filing Form 10-IC Due to Technical Glitch Cannot Deny Concessional Tax Regime

Income Tax : ITAT Chennai restored the Section 115BAA claim, directing verification and holding delayed or non-electronic Form 10-IC filing sho...

July 13, 2026 39 Views 0 comment Print

Ahmedabad ITAT: Bank Withdrawals Cannot Be Taxed as Unexplained Expenditure; Quashes Addition of Agricultural Income After Reopening Fails

Income Tax : ITAT Ahmedabad deleted the Section 69C addition on bank withdrawals and quashed the agricultural income addition after the reopeni...

July 13, 2026 39 Views 0 comment Print

Ahmedabad ITAT Quashes Section 263 Revision; Contribution to Approved LIC Gratuity Fund Not Restricted to 8.33% of Salary

Income Tax : ITAT Ahmedabad quashed Section 263 revision, holding deduction for contribution to an approved LIC gratuity fund was not restricte...

July 13, 2026 60 Views 0 comment Print

Section 147 Reassessment Valid Where Search Material Not Directly Pertain to Assessee: ITAT Pune

Income Tax : ITAT Pune restored Section 147 reassessment, holding Section 153C was inapplicable as seized material did not directly pertain or ...

July 12, 2026 222 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 1323 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 20181 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 10050 Views 0 comment Print


Section 154 Cannot Be Used to Make Fresh Disallowance of Asset Write-Off Claim: Bangalore ITAT

June 19, 2026 213 Views 0 comment Print

ITAT Bangalore held that Section 154 cannot be invoked to make a fresh disallowance of an asset write-off claim that was never examined in the original assessment. The Tribunal ruled that such an issue is not a mistake apparent from the record and falls outside the scope of rectification.

Second Form 10AB Application Maintainable; CIT(E) Cannot Reject Registration Solely Because Earlier Rejection Was Not Challenged

June 19, 2026 279 Views 0 comment Print

ITAT Bangalore held that the Income-tax Act does not prohibit a charitable trust from filing a second application for registration under Section 12AB after an earlier rejection.

ITAT Quashes Two Reassessments: Time-Barred Assessment and Second Section 148 Notice During Pendency of Earlier Reassessment Held Invalid

June 19, 2026 207 Views 0 comment Print

ITAT ruled that the reassessment order passed under Section 147 was unsustainable as it exceeded the limitation period prescribed by the Income-tax Act. The decision highlights that statutory timelines cannot be ignored without supporting evidence from the Revenue.

Bona Fide Claim Under Newly Introduced Section 71(3A) Saves Assessee from Penalty Under Section 270A

June 19, 2026 393 Views 0 comment Print

ITAT Bangalore deleted the penalty under Section 270A after holding that the assessee’s incorrect claim arose from a bona fide misunderstanding of a newly introduced provision under Section 71(3A).

No Addition on Reopening Issue, No Addition on Any Other Issue: Bangalore ITAT Quashes Reassessment

June 19, 2026 372 Views 0 comment Print

ITAT Bangalore held that reassessment cannot survive where the Assessing Officer makes no addition on the very issue for which the assessment was reopened. The Tribunal deleted the Section 54 disallowance, holding that additions on unrelated issues are unsustainable once the original reopening ground fails.

ITAT Deletes Section 69 Addition Where Investment Was Made Through Tenant’s Cheque and Properly Explained

June 19, 2026 198 Views 0 comment Print

ITAT Bangalore held that a ₹5 lakh investment could not be treated as unexplained under Section 69 where documentary evidence showed it was made through a cheque issued by the tenant under a lease arrangement.

Genuine Application of Income Cannot Be Denied for Mere Reporting Mismatch in Return

June 19, 2026 210 Views 0 comment Print

ITAT Bangalore held that a genuine claim of application of income supported by documentary evidence cannot be denied merely because of a reporting mismatch in different schedules of the income tax return.

Bangalore ITAT Restores Section 50C & Section 54F Issues; CIT(A) Cannot Dismiss Appeal for Non-Prosecution

June 19, 2026 204 Views 0 comment Print

ITAT Bangalore held that where the assessee disputed the stamp duty valuation and furnished a registered valuer’s report, the Assessing Officer ought to have referred the matter to the Departmental Valuation Officer (DVO).

Wrong Section, Wrong Assessment: Bangalore ITAT Annuls Section 143(3) Order Passed After Search

June 19, 2026 369 Views 0 comment Print

ITAT Bangalore held that once a search under Section 132 was conducted, the assessment for the relevant year had to proceed under Section 147/148 in accordance with the post-2021 statutory scheme.

Form 3CD Reporting Error Not Sufficient to Deny Bonus Deduction: ITAT Bangalore

June 19, 2026 228 Views 0 comment Print

The ITAT Bangalore held that a mismatch between the income tax return and Form 3CD cannot by itself justify disallowance of a genuine bonus payment. It allowed the deduction after finding that the payment was supported by books of account and bank records.

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