![Reassessment Without Proper Consideration of Evidence: ITAT Restores Rs.15.88 Lakh Addition for Fresh Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/reassessment-site-img-1.jpg "Reassessment Without Proper Consideration of Evidence: ITAT Restores Rs.15.88 Lakh Addition for Fresh Verification [Read Order]")
Reassessment Without Proper Consideration of Evidence: ITAT Restores Rs.15.88 Lakh Addition for Fresh Verification [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) restored a reassessment case to the Assessing Officer (AO) observing that the AO...
![Cera Sanitaryware wins on Section 14A issue; improper invocation of Rule 8D leads to deletion of Rs.4.70 lakh disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Cera-Sanitaryware-Section-14A-issue-improper-invocation-of-Rule-8D-leads-taxscan.jpg "Cera Sanitaryware wins on Section 14A issue; improper invocation of Rule 8D leads to deletion of Rs.4.70 lakh disallowance [Read Order]")
![ITAT Sets Aside CIT(A) Direction on TDS Recalculation, Says Original Demand Already Nullified [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ruling-on-TDS-ITAT-tax-appeal-decision-ITAT-Delhi-taxscan.jpg "ITAT Sets Aside CIT(A) Direction on TDS Recalculation, Says Original Demand Already Nullified [Read Order]")
![Steel Scrap or Tax Trap? ITAT Slams PCIT’s Overreach in Ahmedabad Bizman’s Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Steel-Scrap-Tax-Trap-ITAT-ITAT-Slams-taxscan.jpg "Steel Scrap or Tax Trap? ITAT Slams PCIT’s Overreach in Ahmedabad Bizman’s Case [Read Order]")
![CIT(E) Rejected 12A Registration without Adequate Opportunity: ITAT Restores Matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-CITE-12A-Registration-TAXSCAN.jpg "CIT(E) Rejected 12A Registration without Adequate Opportunity: ITAT Restores Matter for Fresh Adjudication [Read Order]")
Depreciation Disallowed Without Verifying Application of Income: ITAT Restores Rs. 26.84 Lakh Addition Matter [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) restored the matter to the file of the Assessing Officer for fresh verification in a case where depreciation was disallowed under...
![Depreciation Disallowed Without Verifying Application of Income: ITAT Restores Rs. 26.84 Lakh Addition Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Depreciation-Disallowed-Without-Verifying-Application-of-Income-Verifying-Application-of-Income-taxscan.jpg "Depreciation Disallowed Without Verifying Application of Income: ITAT Restores Rs. 26.84 Lakh Addition Matter [Read Order]")
Assessment Order Served via Email Landed in Spam Folder: ITAT Condones 191-Day Delay in Filing Appeal [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) condoned a delay of 191 days in filing the appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] after noting that the assessment...
![Assessment Order Served via Email Landed in Spam Folder: ITAT Condones 191-Day Delay in Filing Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Pune-Assessment-Order-Assessment-order-served-via-email-TAXSCAN.jpg "Assessment Order Served via Email Landed in Spam Folder: ITAT Condones 191-Day Delay in Filing Appeal [Read Order]")
ITAT Partly Sets Aside Order u/s 263 for Improper Mandatory Direction to Add Accommodation Entries [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Ahmedabad has partly set aside an order passed under Section 263 of the Income Tax Act, 1961, where the Principal Commissioner of Income Tax ( PCIT )...
![ITAT Partly Sets Aside Order u/s 263 for Improper Mandatory Direction to Add Accommodation Entries [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-Ahmedabad-ITAT-Partly-Sets-Aside-Order-Improper-Mandatory-Direction-taxscan.jpg "ITAT Partly Sets Aside Order u/s 263 for Improper Mandatory Direction to Add Accommodation Entries [Read Order]")
AO Provided Only 6 Days to Reply to Notice Instead of Mandatory 7 u/s 148A(b): ITAT Quashes Reassessment [Read Order]
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) quashed the reassessment proceedings due to the Assessing Officer (AO) violating the mandatory statutory timeline prescribed under Section...
![AO Provided Only 6 Days to Reply to Notice Instead of Mandatory 7 u/s 148A(b): ITAT Quashes Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Raipur-reassessment-notice-Income-Tax-reassessment-TAXSCAN.jpg "AO Provided Only 6 Days to Reply to Notice Instead of Mandatory 7 u/s 148A(b): ITAT Quashes Reassessment [Read Order]")
ITAT Ahmedabad Orders Rectification After Wrong Consideration of Depreciation as Net Profit [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad has directed rectification after finding that depreciation was wrongly considered as net profit in the intimation issued under Section 143(1) of the...
![ITAT Ahmedabad Orders Rectification After Wrong Consideration of Depreciation as Net Profit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Ahmedabad-Orders-Rectification-taxscan.jpg "ITAT Ahmedabad Orders Rectification After Wrong Consideration of Depreciation as Net Profit [Read Order]")
ITAT Clarifies Disallowance u/s 14A of Income Tax is Permissible Even without Exempt Income [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) upheld the disallowance of expenditure under Section 14A of the Income Tax Act, 1961, clarifying that disallowance is permissible even in...
![ITAT Clarifies Disallowance u/s 14A of Income Tax is Permissible Even without Exempt Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Mumbai-ITAT-Disalowancw-under-section-14A-TAXSCAN.jpg "ITAT Clarifies Disallowance u/s 14A of Income Tax is Permissible Even without Exempt Income [Read Order]")
ITAT Sets Aside Rejection of 12A Registration After Finding Trust's Objects Not Confined to Caste [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad has overturned the rejection of a Trust’s application for registration under Section 12A of the Income Tax Act, 1961, ruling that the trust’s...
![ITAT Sets Aside Rejection of 12A Registration After Finding Trusts Objects Not Confined to Caste [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Sets-12A-Registration-After-Finding-Trusts-taxscan.jpg "ITAT Sets Aside Rejection of 12A Registration After Finding Trusts Objects Not Confined to Caste [Read Order]")