Sandhra Suresh
![Bogus Loan Entry: ITAT upholds Reopening under Revised Section 147 [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/500x300_2096579-bogus-loan.webp "Bogus Loan Entry: ITAT upholds Reopening under Revised Section 147 [Read Order]")
Bogus Loan Entry: ITAT upholds Reopening under Revised Section 147 [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) held that the reopening of assessment based on information from the Investigation Wing...
![Reassessment on Demonetization Cash Deposits already Examined in Original Assessment Held Void ab Initio: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/250x150_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]")
![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/2025/10/10/250x150_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]")
![Assessee Claims Miscommunication Prevented Appearance Before Commissioner and led to Addition u/s 69A: ITAT remands Case to CIT(A) for Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/250x150_2095210-itat-nagpur-taxscan.webp "Assessee Claims Miscommunication Prevented Appearance Before Commissioner and led to Addition u/s 69A: ITAT remands Case to CIT(A) for Fresh Adjudication [Read Order]")
Belated ITR Not a Bar: ITAT allows 80P Deduction Claim, Remands Matter to AO for Fresh Adjudication [Read Order]
The Nagpur bench of Income Tax Appellate Tribunal (ITAT) held that the deduction under Section 80P cannot be denied solely for belated filing and directed the AO to examine the claim and determine...
![Belated ITR Not a Bar: ITAT allows 80P Deduction Claim, Remands Matter to AO for Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095204-belated-itr-not-a-bar-itr-itat-deduction-claim-taxscan.webp "Belated ITR Not a Bar: ITAT allows 80P Deduction Claim, Remands Matter to AO for Fresh Adjudication [Read Order]")
₹12.71L Unexplained Investment and ₹3.63L Expense Disallowance: ITAT Remands to AO for Fresh Adjudication after Considering Newly Filed Evidence [Read Order]
The Nagpur bench of Income Tax Appellate Tribunal restored the matter relating to ₹12.71L unexplained investment and ₹3.63L expense disallowance after considering the newly filed evidence.In this...
![₹12.71L Unexplained Investment and ₹3.63L Expense Disallowance: ITAT Remands to AO for Fresh Adjudication after Considering Newly Filed Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095193-unexplained-investment-taxscan.webp "₹12.71L Unexplained Investment and ₹3.63L Expense Disallowance: ITAT Remands to AO for Fresh Adjudication after Considering Newly Filed Evidence [Read Order]")
₹1.92 Cr Short-Term Deposit Interest: ITAT Remands to AO to Verify Capital vs. Revenue Treatment [Read Order]
The Jabalpur bench of Income Tax Appellate Tribunal (ITAT) remanded the matter relating to short-term deposit to the Assessing Officer to determine the correct tax treatment of ₹1.92 crore earned as...
![₹1.92 Cr Short-Term Deposit Interest: ITAT Remands to AO to Verify Capital vs. Revenue Treatment [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095185-cash-deposit-taxscan.webp "₹1.92 Cr Short-Term Deposit Interest: ITAT Remands to AO to Verify Capital vs. Revenue Treatment [Read Order]")
Rural Infrastructure Tax & Dead Rent Disallowance u/s 43B: ITAT Remands to AO for Fresh Verification of Legitimacy and Correctness [Read Order]
The Jabalpur bench of Income Tax Appellate Tribunal (ITAT) remanded the matter relating to statutory disallowances under section 43B to AO for fresh verification on the grounds of legitimacy and ...
![Rural Infrastructure Tax & Dead Rent Disallowance u/s 43B: ITAT Remands to AO for Fresh Verification of Legitimacy and Correctness [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095188-itat-jabalpur-disallowance-rural-infrastructure-tax-taxscan.webp "Rural Infrastructure Tax & Dead Rent Disallowance u/s 43B: ITAT Remands to AO for Fresh Verification of Legitimacy and Correctness [Read Order]")
Finance Act 2018’s Section 80AC Timely-Filing Requirement Applies Only from AY 2018-19: ITAT allows S.80P Deduction Despite Late ITR [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal (ITAT) held that the deduction under section 80P can be allowed as the amendment to section 80AC came in the year 2018, and it cannot be applied...
![Finance Act 2018’s Section 80AC Timely-Filing Requirement Applies Only from AY 2018-19: ITAT allows S.80P Deduction Despite Late ITR [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/500x300_2094679-finance-act-2018-from-ay-2018-19-itat-itr-taxscan.webp "Finance Act 2018’s Section 80AC Timely-Filing Requirement Applies Only from AY 2018-19: ITAT allows S.80P Deduction Despite Late ITR [Read Order]")
Accumulated Income in Sixth Year Not Taxable: ITAT Allows Exemption, Rules Section 11(3) Amendment Prospective [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that accumulated income of ₹2,00,000/- pertaining to FY 2016-17, utilized in FY 2022-23, could not be taxed. The...
![Accumulated Income in Sixth Year Not Taxable: ITAT Allows Exemption, Rules Section 11(3) Amendment Prospective [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094447-accumulated-income-income-in-sixth-year-not-taxable-taxscan.webp "Accumulated Income in Sixth Year Not Taxable: ITAT Allows Exemption, Rules Section 11(3) Amendment Prospective [Read Order]")
Interest on Statutory Deposits Integral to Lending Business, qualifies for Deduction u/s 80P(2)(a)(i): ITAT [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal (ITAT) held that the Sullia Primary Co-operative Agricultural & Rural Development Bank, the assessee, is eligible for deduction u/s ...
![Interest on Statutory Deposits Integral to Lending Business, qualifies for Deduction u/s 80P(2)(a)(i): ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/500x300_2094777-itat-banglore-section-80p-deduction-taxscan-1.webp "Interest on Statutory Deposits Integral to Lending Business, qualifies for Deduction u/s 80P(2)(a)(i): ITAT [Read Order]")