Nandan GK
![Reopening Assessments Beyond Four Years Requires AO to Prove Non-Disclosure of Material Facts by Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITATDelhi-section-148-of-Income-Tax-Act-Income-Tax-ITAT-Quashes-Reopening-Income-Tax-Appellate-Tribunal-taxscan.jpg "Reopening Assessments Beyond Four Years Requires AO to Prove Non-Disclosure of Material Facts by Assessee: ITAT [Read Order]")
Reopening Assessments Beyond Four Years Requires AO to Prove Non-Disclosure of Material Facts by Assessee: ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) held that reassessment proceedings initiated after four years under Section 147 of the...
![Recall Plea Unjustified as Reassessment was already Quashed: ITAT Rejects Revenue’s Miscellaneous Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITAT-Kolkata-ITAT-rejects-revenues-application-TAXSCAN.jpg "Recall Plea Unjustified as Reassessment was already Quashed: ITAT Rejects Revenue’s Miscellaneous Application [Read Order]")
![Loans and Interest Payment Accepted in Past Years Cannot Be Disputed Without Fresh Grounds: ITAT Deletes Additions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/loans-and-interest-payment.jpg "Loans and Interest Payment Accepted in Past Years Cannot Be Disputed Without Fresh Grounds: ITAT Deletes Additions [Read Order]")
![ITAT Remands Case for Fresh Hearing Despite Assessee Fails to Respond to Notices Four Times, w/o any Reasons [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-fresh-hearing.webp "ITAT Remands Case for Fresh Hearing Despite Assessee Fails to Respond to Notices Four Times, w/o any Reasons [Read Order]")
![Excess Expenditure Does Not Bar 15% Accumulation Claim u/s 11(1)(a): ITAT Relieves Rajasthan Cricket Association [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/rajasthan-cricket-site-img.jpg "Excess Expenditure Does Not Bar 15% Accumulation Claim u/s 11(1)(a): ITAT Relieves Rajasthan Cricket Association [Read Order]")
PCIT must Address Documents Submitted During Assessment in its Revisionary Proceedings: ITAT [Read Order]
In a recent ruling, the Rajkot bench of the Income Tax Appellate Tribunal (ITAT) held that the Principal Commissioner of Income Tax (PCIT) must address documents submitted during assessment in its...
![PCIT must Address Documents Submitted During Assessment in its Revisionary Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/opportunity-to-produce-necessary-documents-AO-for-verification-would-meet-the-ends-of-justice-ITAT-TAXSCAN.jpg "PCIT must Address Documents Submitted During Assessment in its Revisionary Proceedings: ITAT [Read Order]")
Trust’s Rejection Order Lacks Date and Proper Service of Notices: ITAT remands 12A Registration Matter back to CIT(E) [Read Order]
In a recent ruling, the Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) remanded a trust registration case under section 12A of the Income Tax Act, 1961, holding that the Commissioner of...
![Trust’s Rejection Order Lacks Date and Proper Service of Notices: ITAT remands 12A Registration Matter back to CIT(E) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Registration-ITAT-CIT-TAXSCAN.jpg "Trust’s Rejection Order Lacks Date and Proper Service of Notices: ITAT remands 12A Registration Matter back to CIT(E) [Read Order]")
Relief to EY GDS: ITAT Upholds S. 10AA Deduction, Rules Revised Return Irrelevant as No Changes in Claim [Read Order]
In a recent decision, the Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ), held that the revised return, which did not alter the original claim, was irrelevant to the entitlement of the...
![Relief to EY GDS: ITAT Upholds S. 10AA Deduction, Rules Revised Return Irrelevant as No Changes in Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/EY-GDS-ITAT-Bangalore-Deduction-taxscan.jpg "Relief to EY GDS: ITAT Upholds S. 10AA Deduction, Rules Revised Return Irrelevant as No Changes in Claim [Read Order]")
Unsubstantiated Foreign Remittances Ineligible for Exemption u/s 10(4): ITAT Partly Upholds Claim of NRI [Read Order]
In a recent decision, the Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) held that unsubstantial foreign remittances cannot qualify for exemption under Section 10(4) of the Income Tax...
![Unsubstantiated Foreign Remittances Ineligible for Exemption u/s 10(4): ITAT Partly Upholds Claim of NRI [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAt-ITAT-Ahmedabad-Foreign-remittance-exemption-denied-TAXSCAN.jpg "Unsubstantiated Foreign Remittances Ineligible for Exemption u/s 10(4): ITAT Partly Upholds Claim of NRI [Read Order]")
![Wind Turbine Towers Recognized as Generator Parts, Not Structures:Â CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Wind-Turbine-Tower.jpg "Wind Turbine Towers Recognized as Generator Parts, Not Structures:Â CESTAT [Read Order]")
ITAT Cuts Estimated 20% Profit Rate to 12.5% in Bogus Purchase Case Calling It Excessive, remanded for Recomputation [Read Order]
In a recent decision, the Income Tax Appellate Tribunal (ITAT) Delhi Bench, held that the estimated profit rate of 20% applied on account of unsubstantiated purchases was excessive. The tribunal...
![ITAT Cuts Estimated 20% Profit Rate to 12.5% in Bogus Purchase Case Calling It Excessive, remanded for Recomputation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Ahmedabad-income-tax-Bogus-Purchases-Citing-Genuine-Sales-Taxscan.jpg "ITAT Cuts Estimated 20% Profit Rate to 12.5% in Bogus Purchase Case Calling It Excessive, remanded for Recomputation [Read Order]")
Additions u/s 68/69A Cannot Survive Once Creditor Details Identity, Creditworthiness, and Genuineness Are Proved: ITAT [Read Order]
In a recent ruling, the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, held that the addition made under Section 68/69A of the Income Tax Act, 1961, could not be sustained once the details of...
![Additions u/s 68/69A Cannot Survive Once Creditor Details Identity, Creditworthiness, and Genuineness Are Proved: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Survive-Once-Creditor-Details-Identity-Creditor-Details-Identity-Creditworthiness-taxscan.jpg "Additions u/s 68/69A Cannot Survive Once Creditor Details Identity, Creditworthiness, and Genuineness Are Proved: ITAT [Read Order]")