![Late Fee for Belated TDS Returns prior to 01.06.2015 invalid in absence of enabling Provision u/s 200A: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/2116123-late-fee-for-belated-tds-returns-itat-taxscan.jfif "Late Fee for Belated TDS Returns prior to 01.06.2015 invalid in absence of enabling Provision u/s 200A: ITAT [Read Order]")
Late Fee for Belated TDS Returns prior to 01.06.2015 invalid in absence of enabling Provision u/s 200A: ITAT [Read Order]
The tribunal ruled that the levy of late filing fees under Section 234E of the Income Tax Act for periods prior to June 1, 2015, was legally...
![Assessment Order Passed on Same Date as S.151A Modified via Notification: ITAT quashes order for lack of jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/2116129-assessment-order-lack-of-jurisdiction-taxscan.webp "Assessment Order Passed on Same Date as S.151A Modified via Notification: ITAT quashes order for lack of jurisdiction [Read Order]")
![On-Money Addition Unsustainable for Post-Search Property Purchase: ITAT Deletes ₹23 Lakh Unexplained Investment Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/2116174-on-money-addition-unsustainable-post-search-property-purchase-itat-deletes-23-lakh-unexplained-investment-addition-taxscan.webp "On-Money Addition Unsustainable for Post-Search Property Purchase: ITAT Deletes ₹23 Lakh Unexplained Investment Addition [Read Order]")
![Reassessment based on casual Non-Application of Mind and borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/2116121-reassessment-itat-taxscan.jfif "Reassessment based on casual Non-Application of Mind and borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]")
![Rule of consistency Prevails: ITAT Rules Percentage completion cannot be forced when Taxpayer follows Project Completion Method [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/2116005-rule-consistency-prevails-itat-rules-percentage-completion-cannot-forced-taxpayer-follows-project-completion-method-taxscan.webp "Rule of consistency Prevails: ITAT Rules Percentage completion cannot be forced when Taxpayer follows Project Completion Method [Read Order]")
![Notice u/s 148 issued by JAO instead of FAO Invalidates Reassessment: ITAT Quashes Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/2116007-notice-us-148-issued-jao-instead-fao-invalidates-reassessment-itat-quashes-proceedings-taxscan.webp "Notice u/s 148 issued by JAO instead of FAO Invalidates Reassessment: ITAT Quashes Proceedings [Read Order]")
Interest on Enhanced Land Acquisition Compensation Taxable as 'Income from Other Sources' Post-2010 Amendment: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi, held that interest received on enhanced compensation under Section 28 of the Land Acquisition Act, 1894 was taxable as 'Income from Other...
![Interest on Enhanced Land Acquisition Compensation Taxable as Income from Other Sources Post-2010 Amendment: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/2116009-income-from-other-sources-post-2010-amendment-itat-taxscan.webp "Interest on Enhanced Land Acquisition Compensation Taxable as Income from Other Sources Post-2010 Amendment: ITAT [Read Order]")
Reopening Invalid Due to Mismatch in Sanctioning Authorities and Lack of Proper Sanction u/s 151: ITAT quashes order [Read Order]
The Kolkata Bench of the Income Tax AppellateTribunal (ITAT) quashed a reassessment order due to the mismatch in sanctioning authorities and lack of proper approval required under Section 151 of...
![Reopening Invalid Due to Mismatch in Sanctioning Authorities and Lack of Proper Sanction u/s 151: ITAT quashes order [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/2115923-reopening-invalid-due-mismatch-sanctioning-authorities-lack-proper-sanction-151-itat-quashes-order-taxscan.webp "Reopening Invalid Due to Mismatch in Sanctioning Authorities and Lack of Proper Sanction u/s 151: ITAT quashes order [Read Order]")
Final Income Tax Assessment Passed beyond One Month from DRP directions Barred by Limitation: ITAT Quashes order [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) quashed a final assessment order because it was issued beyond the statutory period of one month from the end of the month in which the...
![Final Income Tax Assessment Passed beyond One Month from DRP directions Barred by Limitation: ITAT Quashes order [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/2115933-final-income-tax-assessment-passed-beyond-one-month-from-drp-directions-barred-by-limitation-itat-quashes-order-taxscan.webp "Final Income Tax Assessment Passed beyond One Month from DRP directions Barred by Limitation: ITAT Quashes order [Read Order]")
ITAT Quashes Revisionary Order u/s 263 Against Sabarmati Gas as PCIT Exceeded Scope of Show Cause Notice [Read Order]
The Income Tax Appellate Tribunal (ITAT) atAhmedabad, has set aside a revisionary order passed under Section 263 of theIncome Tax Act, 1961 after holding that the Principal Commissioner of Income Tax...
![ITAT Quashes Revisionary Order u/s 263 Against Sabarmati Gas as PCIT Exceeded Scope of Show Cause Notice [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/2115862-itat-quashes-revisionary-order-263-against-sabarmati-gas-pcit-exceeded-scope-show-cause-notice-taxscan.webp "ITAT Quashes Revisionary Order u/s 263 Against Sabarmati Gas as PCIT Exceeded Scope of Show Cause Notice [Read Order]")
ITAT Deletes ₹2.70 Crore Income Tax Addition on Alleged Cash Receipts from Property Sale, Cites Lack of Supportive Evidence [Read Order]
The Delhi Bench of the Income Tax AppellateTribunal (ITAT) has upheld the deletion of additions made on account of alleged cash and on-money transactions related to property deals, holding that the ...
![ITAT Deletes ₹2.70 Crore Income Tax Addition on Alleged Cash Receipts from Property Sale, Cites Lack of Supportive Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/2115856-itat-deletes-270-crore-income-tax-addition-on-alleged-cash-receipts-from-property-sale-cites-lack-of-supportive-evidence-taxscan.webp "ITAT Deletes ₹2.70 Crore Income Tax Addition on Alleged Cash Receipts from Property Sale, Cites Lack of Supportive Evidence [Read Order]")
ITAT Reduces 2% Commission Addition on Bank Credits to 1% in Accommodation Entry Matter [Read Order]
The Delhi Bench of the Income Tax AppellateTribunal (ITAT) has restricted the commission income addition made on account of alleged accommodation entries, while upholding the validity of reassessment...
![ITAT Reduces 2% Commission Addition on Bank Credits to 1% in Accommodation Entry Matter [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/2115831-2070700-commission-accomodation-entries-taxscan.webp "ITAT Reduces 2% Commission Addition on Bank Credits to 1% in Accommodation Entry Matter [Read Order]")