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![Assessment Void Without Jurisdictional 143(2) Notice: ITAT Quashes ₹1.11 Cr Share Premium Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/2114754-assessment-void-without-jurisdictional-1432-notice-taxscan.jfif "Assessment Void Without Jurisdictional 143(2) Notice: ITAT Quashes ₹1.11 Cr Share Premium Addition u/s 68 [Read Order]")
Assessment Void Without Jurisdictional 143(2) Notice: ITAT Quashes ₹1.11 Cr Share Premium Addition u/s 68 [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) ruled that an assessment framed without issuance of a mandatory notice under Section...
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part X]](https://images.taxscan.in/h-upload/2025/12/22/2113790-annual-income-tax-case-digest-itat-decisions-2025-part-x-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part X]")
![Cash Deposits from Sale of Goods cannot be treated as Unexplained when Stock Availability not Disputed: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/2114623-unexplained-stock-availability-disputed-itat-deletes-addition-taxscan.webp "Cash Deposits from Sale of Goods cannot be treated as Unexplained when Stock Availability not Disputed: ITAT Deletes Addition [Read Order]")
![Higher Depreciation on Goods Carriage Vehicles Cannot Be Disallowed at S. 143(1) Stage: ITAT Deletes CPC Adjustment [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/2114624-higher-depreciation-goods-carriage-vehicles-disallowed-stage-itat-deletes-cpc-adjustment-taxscan.webp "Higher Depreciation on Goods Carriage Vehicles Cannot Be Disallowed at S. 143(1) Stage: ITAT Deletes CPC Adjustment [Read Order]")
![Interest Income Earned by Cooperative Society from Surplus Funds Invested in Cooperative Banks is Business Income: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/2114628-cooperative-banks-business-income-taxscan.webp "Interest Income Earned by Cooperative Society from Surplus Funds Invested in Cooperative Banks is Business Income: ITAT [Read Order]")
![Annual Income Tax Case Digest: ITAT Decisioncs 2025 [Part VIII]](https://images.taxscan.in/h-upload/2025/12/22/2113792-annual-income-tax-case-digest-itat-decisioncs-2025-part-viii-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisioncs 2025 [Part VIII]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part IX]](https://images.taxscan.in/h-upload/2025/12/22/2113854-annual-income-tax-case-digest-itat-decisions-2025-part-ix-taxscan.jfif "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part IX]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part VII]](https://images.taxscan.in/h-upload/2025/12/22/2113787-annual-income-tax-case-digest-itat-decisions-2025-part-vii-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part VII]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part VI]](https://images.taxscan.in/h-upload/2025/12/22/2113791-annual-income-tax-case-digest-itat-decisions-2025-part-vi-taxscan.jfif "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part VI]")
EDC Payment TDS Dispute: ITAT Sets Aside TDS Default Order, Directs Fresh Inquiry regarding Income Tax Return Filings [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal (ITAT) set aside an ex-parte order holding the assessee in default under Section 201(1) of the Income Tax Act, 1961 for non-deduction of TDS on...
![EDC Payment TDS Dispute: ITAT Sets Aside TDS Default Order, Directs Fresh Inquiry regarding Income Tax Return Filings [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/2114488-edc-payment-tds-dispute-itat-sets-aside-tds-default-order-directs-fresh-inquiry-regarding-income-tax-return-filings-taxscan.webp "EDC Payment TDS Dispute: ITAT Sets Aside TDS Default Order, Directs Fresh Inquiry regarding Income Tax Return Filings [Read Order]")
Books of Account must be Rejected u/s 145(3) before Unexplained Cash Additions: ITAT Deletes ₹64 Lakh Addition [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the Assessing Officer cannot treat cash deposits as unexplained income without first rejecting the books of account under Section...
![Books of Account must be Rejected u/s 145(3) before Unexplained Cash Additions: ITAT Deletes ₹64 Lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/2114512-tribunal-deleted-64-lakh-addition-since-accepted-books-failed-follow-mandatory-procedure-addition-consequential-penalty-under-taxscan.webp "Books of Account must be Rejected u/s 145(3) before Unexplained Cash Additions: ITAT Deletes ₹64 Lakh Addition [Read Order]")