Case of Afterthought Evidence in Income Tax Litigation and its Contemporary Relevance
In a recent development, the High Court of Kerala gave a ruling on two appeals in which the appellants challenged a common order of Income Tax...
![Huge Cash Sale in a Particular Month cannot be a reason for treating it as Undisclosed Income: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/250x150_2095429-itat-delhi-huge-cash-sale-undisclosed-income-taxscan.webp "Huge Cash Sale in a Particular Month cannot be a reason for treating it as Undisclosed Income: ITAT [Read Order]")
![Income Tax Reassessment Notice u/s 148 against Dead Person is Null and Void: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/250x150_2095440-income-tax-reassessment-dead-itat-taxscan.webp "Income Tax Reassessment Notice u/s 148 against Dead Person is Null and Void: ITAT [Read Order]")
![Protective Addition Made for Taxpayer Firm: ITAT Restores Matter to CIT(A) with One More Opportunity [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/250x150_2095414-addition-itat-taxscan.webp "Protective Addition Made for Taxpayer Firm: ITAT Restores Matter to CIT(A) with One More Opportunity [Read Order]")
![CIT(E) Cannot Reject 12AB & 80G Income Tax Exemption Applications without Considering Compliance Documents: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/250x150_2095415-income-tax-exemption-rejection.webp "CIT(E) Cannot Reject 12AB & 80G Income Tax Exemption Applications without Considering Compliance Documents: ITAT [Read Order]")
Income Surrendered during Survey Treated as Business Income, Not Unexplained Investment: ITAT Deletes Higher Tax u/s 115BBE [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) recently deleted higher tax imposed on an assessee, affirming that income voluntarily surrendered during a survey constitutes business...
![Income Surrendered during Survey Treated as Business Income, Not Unexplained Investment: ITAT Deletes Higher Tax u/s 115BBE [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095412-itat-business-income-additional-income-taxscan.webp "Income Surrendered during Survey Treated as Business Income, Not Unexplained Investment: ITAT Deletes Higher Tax u/s 115BBE [Read Order]")
Section 80P(4) of Income Tax Act bars S.80P(2)(d) deduction for Co-operative Bank Investments: Karnataka HC [Read Order]
The High Court of Karnataka held that Section 80P(4) of the Income Tax Act,1961 barred deduction under Section 80P(2)(d) for interest earned from investments in Co-operative Banks. Judicial...
![Section 80P(4) of Income Tax Act bars S.80P(2)(d) deduction for Co-operative Bank Investments: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095399-income-tax-act.webp "Section 80P(4) of Income Tax Act bars S.80P(2)(d) deduction for Co-operative Bank Investments: Karnataka HC [Read Order]")
Reassessment on Demonetization Cash Deposits already Examined in Original Assessment Held Void ab Initio: ITAT [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) has held that reconsideration of demonetisation period cash deposits already examined in the original assessment during the reassessment is ...
![Reassessment on Demonetization Cash Deposits already Examined in Original Assessment Held Void ab Initio: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095383-cash-deposit-demonetization-itat-addition-cbdt-guidelines-taxscan.webp "Reassessment on Demonetization Cash Deposits already Examined in Original Assessment Held Void ab Initio: ITAT [Read Order]")
No Addition Can Be Made in Completed/Unabated Assessments Without Incriminating Material: ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) upheld the Commissioner of Income Tax (Appeals) [CIT(A)] order that deleted an addition of Rs. 15,00,000 made under Section 68 of the ...
![No Addition Can Be Made in Completed/Unabated Assessments Without Incriminating Material: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095393-unabated-assessments-incriminating-material-itat-taxscan.webp "No Addition Can Be Made in Completed/Unabated Assessments Without Incriminating Material: ITAT [Read Order]")
Income Tax Commissioner adjudicates Penalty Order instead of Re-assessment Order: ITAT Remands Sale Consideration Challenge for Reconsideration [Read Order]
The Nagpur bench of the Income Tax Appellate Tribunal (ITAT) remanded the sale consideration matter to the Commissioner, as it had adjudicated the penalty order instead of the re-assessment order. ...
![Income Tax Commissioner adjudicates Penalty Order instead of Re-assessment Order: ITAT Remands Sale Consideration Challenge for Reconsideration [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095389-penalty-order-taxscan.webp "Income Tax Commissioner adjudicates Penalty Order instead of Re-assessment Order: ITAT Remands Sale Consideration Challenge for Reconsideration [Read Order]")
Mandatory Filing of ITR within S. 139(1) Time Limit for Claiming Exemption u/s 11 Applicable Only From AY 2018-19, Not AY 2014-15: ITAT [Read Order]
The Cochin Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the requirement to file a return of income within the time limit prescribed under Section 139(1) of the Income Tax Act,...
![Mandatory Filing of ITR within S. 139(1) Time Limit for Claiming Exemption u/s 11 Applicable Only From AY 2018-19, Not AY 2014-15: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095355-income-tax-return-itr-itr-filing-itr-filing-requirements-taxscan-1.webp "Mandatory Filing of ITR within S. 139(1) Time Limit for Claiming Exemption u/s 11 Applicable Only From AY 2018-19, Not AY 2014-15: ITAT [Read Order]")
‘It is not the duty of the tax authorities to direct how a business should be handled’: ITAT deletes Addition by AO on Account of Low GP Rate. [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench has held that tax authorities cannot sit in the armchair of a businessman and direct how business should be conducted, while deleting an...
![‘It is not the duty of the tax authorities to direct how a business should be handled’: ITAT deletes Addition by AO on Account of Low GP Rate. [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095357-gross-profit-taxscan.webp "‘It is not the duty of the tax authorities to direct how a business should be handled’: ITAT deletes Addition by AO on Account of Low GP Rate. [Read Order]")