![Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100172-itat-delhi-itat-quashes-income-tax-case-taxscan.webp "Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]")
Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Delhi examining the jurisdiction to frame search-based assessments under Section 153C of the...
![“Artificial intelligence driven”: Karnataka HC refuses to Step in as ITAT President already reassigned Matter [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100141-artificial-intelligence-driven-taxscan.webp "“Artificial intelligence driven”: Karnataka HC refuses to Step in as ITAT President already reassigned Matter [Read Order]")
![ITAT Sides with Clothing Firm, Rules Double Taxation on Already Declared Sales is Illegal [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100125-itat-clothing-firm-double-taxation-taxscan.webp "ITAT Sides with Clothing Firm, Rules Double Taxation on Already Declared Sales is Illegal [Read Order]")
![Capital Gain addition of ₹1.11 Cr Addition for Sale of Agricultural Land: ITAT Restores Matter for verification [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100126-agricultural-land-agricultural-land-used-for-agricultural-purposes-income-tax-act-itat-taxscan.webp "Capital Gain addition of ₹1.11 Cr Addition for Sale of Agricultural Land: ITAT Restores Matter for verification [Read Order]")
![Unexplained Cash Credit: ITAT Restores Matter to CIT(A), allows to Rebut Remand Report [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100062-unexplained-cash-credit-taxscan.webp "Unexplained Cash Credit: ITAT Restores Matter to CIT(A), allows to Rebut Remand Report [Read Order]")
DDT is Charge on Company's Profits, Not on Shareholder’s Income: ITAT Rules DTAA Rate Not Applicable [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) held that the Commissioner of Income Tax (Appeals) [CIT(A)] erred in directing the refund of excess Dividend Distribution Tax (DDT) paid...
![DDT is Charge on Companys Profits, Not on Shareholder’s Income: ITAT Rules DTAA Rate Not Applicable [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100058-diidend-distribution-tax-taxscan.webp "DDT is Charge on Companys Profits, Not on Shareholder’s Income: ITAT Rules DTAA Rate Not Applicable [Read Order]")
Payments to Residents: ITAT Upholds Restriction of Disallowance to 30% Based on Documentary Evidence [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) confirmed the Commissioner of Income Tax (Appeal) [CIT(A)]'s decision to restrict the disallowance under Section 40(a)(i) to 30% after...
![Payments to Residents: ITAT Upholds Restriction of Disallowance to 30% Based on Documentary Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100056-disallowance-itat-taxscan.webp "Payments to Residents: ITAT Upholds Restriction of Disallowance to 30% Based on Documentary Evidence [Read Order]")
Notice u/s 148 Invalid as Seized Material Not an 'Asset' or 'Books of Account': ITAT Quashes Reassessment [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) quashed the reassessment proceedings initiated under Section 147 read with Section 148 of the Income Tax Act, 1961, for multiple ...
![Notice u/s 148 Invalid as Seized Material Not an Asset or Books of Account: ITAT Quashes Reassessment [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/500x300_2099777-seized-material-books-of-account-itat-taxscan.webp "Notice u/s 148 Invalid as Seized Material Not an Asset or Books of Account: ITAT Quashes Reassessment [Read Order]")
Promotion of Industry and Trade is 'General Public Utility': ITAT Directs CIT(E) to Grant Registration U/S 10(23C)(iv), Citing SC Outcome [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) directed the Commissioner of Income Tax (Exemptions) [CIT(E)] to grant registration under Section 10(23C)(iv) of the Income Tax Act and...
![Promotion of Industry and Trade is General Public Utility: ITAT Directs CIT(E) to Grant Registration U/S 10(23C)(iv), Citing SC Outcome [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/500x300_2099772-general-public-utility-taxscan.webp "Promotion of Industry and Trade is General Public Utility: ITAT Directs CIT(E) to Grant Registration U/S 10(23C)(iv), Citing SC Outcome [Read Order]")
Applicability of 5% Tolerance u/s 56(2)(x): ITAT Rules Amendment Curative, Applies Retrospectively [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) allowed the appeal, holding that the 5% tolerance under Section 56(2)(x) of Income Tax Act,1961,was a curative amendment and applied ...
![Applicability of 5% Tolerance u/s 56(2)(x): ITAT Rules Amendment Curative, Applies Retrospectively [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/500x300_2099748-itat-amendment-curative-applies-retrospectively-taxscan.webp "Applicability of 5% Tolerance u/s 56(2)(x): ITAT Rules Amendment Curative, Applies Retrospectively [Read Order]")
Ex Parte and Uncommunicated CIT(A) Order Violates Natural Justice u/s 250: Chhattisgarh HC Sets Aside Income Tax Appeal Order [Read Order]
The Chhattisgarh High Court quashed an appellate order passed by the CIT(A) for violating Section 250 of the Income Tax Act, 1961, after finding that the order was passed ex parte, without granting...
![Ex Parte and Uncommunicated CIT(A) Order Violates Natural Justice u/s 250: Chhattisgarh HC Sets Aside Income Tax Appeal Order [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/500x300_2099721-incometax-appeal-taxscan.webp "Ex Parte and Uncommunicated CIT(A) Order Violates Natural Justice u/s 250: Chhattisgarh HC Sets Aside Income Tax Appeal Order [Read Order]")