Follow Us:

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


ITAT Deletes Section 68 Addition Because Cash Deposits Were Supported by Recorded Sales

Income Tax : The Tribunal held that cash deposits during demonetisation cannot be treated as unexplained when backed by audited books, invoices...

May 15, 2026 288 Views 0 comment Print

ITAT Deletes Section 270A Penalty Due to Defective Notice and Bona Fide Reliance on Form 16

Income Tax : The Tribunal ruled that non-specification of the precise statutory charge under sections 270A(2) and 270A(9) violated principles o...

May 15, 2026 195 Views 0 comment Print

Fee-Based Receipts Cannot Defeat Charitable Status for Environmental Activities: ITAT Delhi

Income Tax : The Delhi ITAT held that institutions engaged in preservation of environment fall under a specific charitable limb under Section 2...

May 14, 2026 201 Views 0 comment Print

CIT(A) cannot enhance income on issues not examined by AO: ITAT Mumbai

Income Tax : The Tribunal held that CIT(A) cannot enhance income under Section 251 on matters not considered by the Assessing Officer during as...

May 10, 2026 534 Views 0 comment Print

Section 54F Deduction Cannot Be Denied Without Adequate Opportunity to Furnish Evidence

Income Tax : ITAT Bangalore restored the Section 54F claim after noting that medical issues and portal difficulties prevented timely filing of ...

May 7, 2026 492 Views 0 comment Print


Latest News


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 402 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 1008 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 1077 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 780 Views 0 comment Print

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 1509 Views 0 comment Print


Latest Judiciary


ITAT Deletes Software Cost Mark-Up Addition Holding Pure Reimbursement Is Not Profit-Making Service

Income Tax : The ITAT Delhi ruled that reimbursement of software costs to foreign AEs on a cost-to-cost basis could not be treated as a profit-...

May 16, 2026 15 Views 0 comment Print

Agricultural Land Also Covered by Section 56(2)(x) – ITAT Upholds Addition Based on DVO Valuation

Income Tax : The Tribunal upheld tax addition where agricultural land was acquired below stamp duty valuation and DVO-determined fair market va...

May 16, 2026 24 Views 0 comment Print

ITAT Deletes Bogus Purchase Addition as No Evidence Linked Assessee to Alleged Accommodation Entries

Income Tax : ITAT Ahmedabad held that reassessment under Section 147 was invalid as the Assessing Officer failed to show independent applicatio...

May 15, 2026 174 Views 0 comment Print

ITAT Deletes Demonetization Cash Deposit Addition as Sales Were Recorded in Books

Income Tax : ITAT Chandigarh held that cash deposits during demonetization could not be treated as unexplained income since the amounts were re...

May 15, 2026 111 Views 0 comment Print

ITAT Quashes Section 263 Revision as AO Conducted Detailed Inquiry into Agricultural Income

Income Tax : ITAT Rajkot held that revision under section 263 was not sustainable where the Assessing Officer had already conducted extensive v...

May 15, 2026 93 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 1164 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 5808 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 2166 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 19944 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 9957 Views 0 comment Print


ITAT Chennai restricts Income Addition to 25% of Unexplained Cash Deposits

May 5, 2025 561 Views 0 comment Print

ITAT Chennai restricts income addition to 25% of unexplained cash deposit, as assessee failed to establish source of funds during demonetization.

Business Expenditure for Group Investments Allowable Even Without Income: ITAT Delhi

May 5, 2025 675 Views 0 comment Print

ITAT Delhi deletes business expense and Section 14A disallowances for NDTV Networks, remits director pay issue to AO.

₹27 Lakh Addition Deleted as Amul Parlour Owner Justifies Cash Deposits

May 5, 2025 717 Views 0 comment Print

Ahmedabad ITAT rules cash deposits by Amul parlour owner explained by sales, deletes ₹27 lakh addition under Section 69A.

Additions on Both Asset & Liability Side Violate Taxation Principles: ITAT Ahmedabad

May 4, 2025 507 Views 0 comment Print

ITAT Ahmedabad remands Rs. 18.47 Cr addition for fresh adjudication, citing invalid assessment order issued in the name of a deceased person.

Lack of Inquiry on Deposits in Assessee’s Bank Account: ITAT upholds PCIT’s Revision Order

May 4, 2025 660 Views 0 comment Print

ITAT Ahmedabad upholds PCIT’s revision order, citing AO’s failure to properly examine Rs. 1.27 Cr deposits in a co-operative society account.

ITAT remands Rs 4.73 Crore Capital Gains Disallowance Appeal to CIT(A)

May 4, 2025 372 Views 0 comment Print

Hyderabad ITAT sends Thirupathi Rao Naineni’s appeal against Rs 4.73 crore capital gains disallowance back to CIT(A) for fresh hearing.

CIT(A) Error in ₹16.89 Cr Capital Loss: ITAT Restores case to AO for Verification

May 4, 2025 351 Views 0 comment Print

 ITAT Mumbai directs AO to verify long-term capital loss after CIT(A) incorrectly noted Rs. 16.89 lakhs instead of Rs. 16.89 crores.

ITAT Condones Delay in Filing Appeals Due to Notices Sent to Incorrect Email

May 4, 2025 813 Views 0 comment Print

ITAT Rajkot sets aside CIT(A)’s ex parte penalty orders against Sunita Ashokabhai Sharma due to incorrect email service by tax department.

Flat Allotment as Nuisance Compensation Is Capital Receipt, Not Taxable

May 4, 2025 789 Views 0 comment Print

ITAT Mumbai holds flat received by illegal occupant as non-taxable capital receipt, reversing additions made under Section 56(2)(vii)(b) and denial of 54F deduction.

Pune ITAT Remands Section 12AA Registration Denial for Fresh Submission

May 4, 2025 426 Views 0 comment Print

ITAT Pune directs CIT(Exemption) to reconsider Shaan Education Society’s tax exemption denial, citing a lack of proper hearing.

Search Post by Date
May 2026
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031