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...
Delhi ITAT upholds the quashing of a reassessment against Punjab National Bank, ruling it was based on a mere change of opinion without new material, which is not permitted under tax law.
Delhi ITAT directs a company’s tax be recomputed at a concessional 22% rate, ruling that a delayed procedural form filing should not negate a clear intent.
ITAT Delhi: Assessment against a company in liquidation is quashed. The IBC moratori-um overrides the Income Tax Act, rendering the tax proceedings null and void.
Delhi ITAT restores a penalty appeal for a deceased assessee, directing CIT(A) to provide legal heirs a fresh opportunity to be heard. Ex-parte order set aside.
ITAT Delhi remands a 12A/80G application. A fresh application for registration as a charitable trust cant be rejected solely because a prior one was denied.
ITAT Delhi: Cash deposits in a dissolved firms bank account are taxable only in the proprietors hands, not the partnerships. The protective addition was deleted.
Delhi ITAT deletes over ₹6 crore in additions, ruling that documents impounded from a property broker related to third-party transactions, not his own income.
Delhi ITAT rules that assessments against a non-searched person must be conducted under Section 153C, not 143(3), when a satisfaction note is recorded. Invalid jurisdiction nullifies the assessment.
Mumbai ITAT rules cash withdrawn before demonetization is not unexplained, deleting a ₹23 lakh addition. The tribunal partly upheld the disallowance of agricultural income.
ITAT Delhi restores Sarita Jain’s reassessment for a new hearing, citing improper service of notices to an incorrect email ID and a violation of natural justice.
