Franklin Joshva
![Cash Sales Substantiated During Demonetization: ITAT Upholds ₹1.32 Cr Deletion of Cash Deposit Addition [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070421-demonetization-itat-taxscan.webp "Cash Sales Substantiated During Demonetization: ITAT Upholds ₹1.32 Cr Deletion of Cash Deposit Addition [Read Order]")
Cash Sales Substantiated During Demonetization: ITAT Upholds ₹1.32 Cr Deletion of Cash Deposit Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has upheld the Commissioner of Income Tax (Appeals) [ CIT(A) ] order, deleting an...
![Failure to Dispose Objections Before Assessment: ITAT Rules Reassessment Proceedings Void [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070419-reassessment-itat-taxscan.webp "Failure to Dispose Objections Before Assessment: ITAT Rules Reassessment Proceedings Void [Read Order]")
![GST Appeal Restored With Direction to File Certified Copy within 15 Days: Punjab & Haryana HC Orders Appellate Authority Upon Filing to Decide On Merits [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070382-gst-appeal-gst-appeal-restored-with-direction-gst-appeal-restored-with-direction-to-file-certified-copy-taxscan.webp "GST Appeal Restored With Direction to File Certified Copy within 15 Days: Punjab & Haryana HC Orders Appellate Authority Upon Filing to Decide On Merits [Read Order]")
![NFRA Retrospective Jurisdiction: Telangana HC Dismisses Writ Petitions Challenging Show Cause Notices for Pre-2018 Professional Misconduct [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070371-jurisdiction-nfra-taxscan.webp "NFRA Retrospective Jurisdiction: Telangana HC Dismisses Writ Petitions Challenging Show Cause Notices for Pre-2018 Professional Misconduct [Read Order]")
![Professional Fees Disallowance: ITAT Deletes ₹27 Lakh Addition, Rules Mere Unserved Notices u/s 133(6) Insufficient for Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/250x150_2069878-insufficient-disallowance-itat-taxscan.webp "Professional Fees Disallowance: ITAT Deletes ₹27 Lakh Addition, Rules Mere Unserved Notices u/s 133(6) Insufficient for Disallowance [Read Order]")
Addition u/s 143(1) Without Prior SCN Invalid: ITAT Deletes ₹4.20 Cr Adjustment, Citing Procedural Lapse [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) deleted the disallowance of Rs. 4,20,23,463 under Section 143(1) of the Income Tax Act, 1961, and ruled that the adjustment was invalid ...
![Addition u/s 143(1) Without Prior SCN Invalid: ITAT Deletes ₹4.20 Cr Adjustment, Citing Procedural Lapse [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2069889-itat-kolkat-scn-taxscan.webp "Addition u/s 143(1) Without Prior SCN Invalid: ITAT Deletes ₹4.20 Cr Adjustment, Citing Procedural Lapse [Read Order]")
Bogus Purchase Addition Without Adequate Verification: ITAT Restores ₹8.79 Lakh Matter to AO for Re-adjudication with Opportunity to Taxpayer [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) restored the matter involving bogus purchase addition of Rs. 8.79 lakh to the Assessing Officer (AO) for fresh adjudication and held...
![Bogus Purchase Addition Without Adequate Verification: ITAT Restores ₹8.79 Lakh Matter to AO for Re-adjudication with Opportunity to Taxpayer [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2069863-itat-ahmedabad-income-tax-bogus-purchases-citing-genuine-sales-taxscan-1.webp "Bogus Purchase Addition Without Adequate Verification: ITAT Restores ₹8.79 Lakh Matter to AO for Re-adjudication with Opportunity to Taxpayer [Read Order]")
Religious Activity Struck Down in Trust Deed: ITAT Holds Charitable Nature for S. 80G Approval Citing Non Violation of 5% Threshold Limit [Read Order]
The Surat Bench of the Income Tax Appellate Tribunal (ITAT) held that the trust qualifies for approval under Section 80G ofthe Income Tax Act, 1961, as the religious clause in its deed was struck off...
![Religious Activity Struck Down in Trust Deed: ITAT Holds Charitable Nature for S. 80G Approval Citing Non Violation of 5% Threshold Limit [Read Order]](https://images.taxscan.in/h-upload/2025/07/25/500x300_2068814-itat-surat-threshold-limit-trust-taxscan.webp "Religious Activity Struck Down in Trust Deed: ITAT Holds Charitable Nature for S. 80G Approval Citing Non Violation of 5% Threshold Limit [Read Order]")
Mere Upload of Notice in Income Tax Portal Not a Valid Service: ITAT Quashes Assessment Order, Citing Lack of Real Time Alert [Read Order]
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) held that the Income Tax Department’s practice of merely uploading a notice on the e-filing portal, without issuing a real-time alert or ...
![Mere Upload of Notice in Income Tax Portal Not a Valid Service: ITAT Quashes Assessment Order, Citing Lack of Real Time Alert [Read Order]](https://images.taxscan.in/h-upload/2025/07/25/500x300_2068825-assessment-order-itat-taxscan.webp "Mere Upload of Notice in Income Tax Portal Not a Valid Service: ITAT Quashes Assessment Order, Citing Lack of Real Time Alert [Read Order]")
Rectification Order Passed After Vivad Se Vishwas Settlement Invalid: ITAT Quashes ₹1.13 Cr Additional Demand [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has set aside an additional demand of ₹1,13,05,449 raised through a rectification order under Section 154 of the Income Tax Act, 1961 and ...
![Rectification Order Passed After Vivad Se Vishwas Settlement Invalid: ITAT Quashes ₹1.13 Cr Additional Demand [Read Order]](https://images.taxscan.in/h-upload/2025/07/24/500x300_2068540-rectification-order-taxscan.webp "Rectification Order Passed After Vivad Se Vishwas Settlement Invalid: ITAT Quashes ₹1.13 Cr Additional Demand [Read Order]")
Valuation Report for Cost of Acquisition in LTCG Computation Accepted: ITAT Directs Re-Computation of ₹104.27 Lakh Gains [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) accepted the valuation report for computing the cost of acquisition as on 01-04-1981 and directed re-computation of long-term ...
![Valuation Report for Cost of Acquisition in LTCG Computation Accepted: ITAT Directs Re-Computation of ₹104.27 Lakh Gains [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2068083-valuation-report-valuation-report-for-cost-of-acquisition-cost-of-acquisition-taxscan.webp "Valuation Report for Cost of Acquisition in LTCG Computation Accepted: ITAT Directs Re-Computation of ₹104.27 Lakh Gains [Read Order]")
ITC Reversal under CGST Act: Madras HC Quashes Recovery Order, Applies S. 16(5) for Extended Deadline [Read Order]
The Madras High Court has quashed a recovery order passed by the Deputy State Tax Officer and held that the claim for InputTax Credit ( ITC ) is covered under the amended provisions of Section 16(4)...
![ITC Reversal under CGST Act: Madras HC Quashes Recovery Order, Applies S. 16(5) for Extended Deadline [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2068079-madras-high-court-itc-reversal-cgst-act-taxscan.webp "ITC Reversal under CGST Act: Madras HC Quashes Recovery Order, Applies S. 16(5) for Extended Deadline [Read Order]")