Raheel Midhat
![Lack of Familiarity With Income Tax E-Filing Portal: ITAT Condones 66 Days Delay, Restores Trust Registration [Read Order]](https://images.taxscan.in/h-upload/2026/02/05/500x300_2123905-lack-familiarity-with-income-tax-e-filing-portal-taxscan.webp "Lack of Familiarity With Income Tax E-Filing Portal: ITAT Condones 66 Days Delay, Restores Trust Registration [Read Order]")
Lack of Familiarity With Income Tax E-Filing Portal: ITAT Condones 66 Days Delay, Restores Trust Registration [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, in a matter relating to trust registration, condoned the delay of 66 days. The delay was...
![Statutory Duty of Commissioner to Consider Documents Filed in Paper Book : ITAT Notes Commissioner Dismissed Appeal Without Deciding on Merits [Read Order]](https://images.taxscan.in/h-upload/2026/02/05/250x150_2123876-statutory-duty-commissioner-consider-documents-filed-paper-book-taxscan.webp "Statutory Duty of Commissioner to Consider Documents Filed in Paper Book : ITAT Notes Commissioner Dismissed Appeal Without Deciding on Merits [Read Order]")
![Entire Income Tax Assessment Must Conclude within 30 Months where TPO Reference Exists: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/04/250x150_2123752-entire-income-tax-assessment-must-conclude-within-30-months-taxscan.webp "Entire Income Tax Assessment Must Conclude within 30 Months where TPO Reference Exists: ITAT [Read Order]")
![Taxpayer Claims Income Declared in ITR Wrong & Belonged to Another Year: ITAT Remands Matter for Verification [Read Order]](https://images.taxscan.in/h-upload/2026/02/04/250x150_2123711-taxpayer-claims-income-declared-itr-wrong-belonged-another-year-itat-remands-matter-verification-taxscan-.webp "Taxpayer Claims Income Declared in ITR Wrong & Belonged to Another Year: ITAT Remands Matter for Verification [Read Order]")
![Union Budget 2026-27: Provisional Refunds Extended to Inverted Duty Structure [Read Finance Bill 2026]](https://images.taxscan.in/h-upload/2026/02/01/250x150_2123011-union-budget-2026-27-provisional-refunds-extended-inverted-duty-structure-taxscan.webp "Union Budget 2026-27: Provisional Refunds Extended to Inverted Duty Structure [Read Finance Bill 2026]")
Taxpayer Only Account Opener, Acted as Conduit for Third Party Funds: ITAT Limits Income Tax Liability to 0.5% Commission [Read Order]
The Income Tax Appellant Tribunal (“ITAT”), Surat Bench, recently limited income tax liability for the account opener, a conduit for third party funds. The taxpayer’s income tax liability was...
![Taxpayer Only Account Opener, Acted as Conduit for Third Party Funds: ITAT Limits Income Tax Liability to 0.5% Commission [Read Order]](https://images.taxscan.in/h-upload/2026/01/30/500x300_2122575-taxpayer-account-third-party-funds-itat-limits-income-tax-liability-commission-taxscan.webp "Taxpayer Only Account Opener, Acted as Conduit for Third Party Funds: ITAT Limits Income Tax Liability to 0.5% Commission [Read Order]")
Unexplained Deposits are Cash Sales during Demonetization, Only 8% is Income: ITAT Allows Income Tax Appeal Partly [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench, has partly allowed an appeal, holding only 8% of unexplained cash deposits as income. Since the deposits made during demonetization were...
![Unexplained Deposits are Cash Sales during Demonetization, Only 8% is Income: ITAT Allows Income Tax Appeal Partly [Read Order]](https://images.taxscan.in/h-upload/2026/01/30/500x300_2122590-unexplained-deposits-are-cash-sales-during-demonetization-only-8-is-income-itat-allows-income-tax-appeal-partly-taxscan.webp "Unexplained Deposits are Cash Sales during Demonetization, Only 8% is Income: ITAT Allows Income Tax Appeal Partly [Read Order]")
LTCG to be Computed from Taxpayer’s First Year as Property Holder: ITAT Notes Error in Indexation Year [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) has, in a recent case, noted that while computing long term capital gain, the indexation must be calculated using the cost of inflation index for the year...
![LTCG to be Computed from Taxpayer’s First Year as Property Holder: ITAT Notes Error in Indexation Year [Read Order]](https://images.taxscan.in/h-upload/2026/01/29/500x300_2122448-ltcg-computed-from-taxpayers-first-year-property-holder-itat-notes-error-indexation-year-taxscan.webp "LTCG to be Computed from Taxpayer’s First Year as Property Holder: ITAT Notes Error in Indexation Year [Read Order]")
Cash from Sale of Crops Deposited during Demonetization Period, Supporting Documents Submitted: ITAT Removes Addition u/s 68 [Read Order]
The two-member bench of the Income Tax Appellate Tribunal (“ITAT”) had removed addition to cash deposit as unexplained as had been done under Section68. ITAT accepted the explanation given by the...
![Cash from Sale of Crops Deposited during Demonetization Period, Supporting Documents Submitted: ITAT Removes Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/500x300_2122282-cash-from-sale-crops-deposited-during-demonetization-period-taxscan.webp "Cash from Sale of Crops Deposited during Demonetization Period, Supporting Documents Submitted: ITAT Removes Addition u/s 68 [Read Order]")
Cash Payment for Joint Flat Bought with Wife Explained through Bank Records: ITAT Deletes ₹5.25 Lakh Income Tax Addition [Read Order]
The Income Tax Appellate Tribunal (“ITAT”) deleted income tax addition of ₹5.25 Lakh for purchasing a flat with his wife (jointly) after reviewing bank records. The tribunal observed that the cash...
![Cash Payment for Joint Flat Bought with Wife Explained through Bank Records: ITAT Deletes ₹5.25 Lakh Income Tax Addition [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/500x300_2122252-itat-surat-joint-flat-bought-with-wife-joint-property-flat-purchase-itat-deletes-income-tax-addition-cash-payment-for-flat-purchase-joint-flat-with-wife-tax-case-property-purchase-tax-dispute-taxscan.webp "Cash Payment for Joint Flat Bought with Wife Explained through Bank Records: ITAT Deletes ₹5.25 Lakh Income Tax Addition [Read Order]")