ITAT Raipur Judgments, Orders & News | Income Tax Appellate Tribunal

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ITAT Raipur

ITAT Raipur

Explore the latest ITAT Raipur judgments, orders, and appellate decisions on direct tax matters from the Raipur bench of the Income Tax Appellate Tribunal

Brought-Forward Loan Cannot Be Taxed without Payment During Relevant Year: ITAT Deletes ₹1.45 Cr Deemed Dividend Addition [Read Order]

Advika Dwivedi

The bench of the Income Tax Appellate Tribunal, Raipur, held that loans received in an earlier year cannot be treated as deemed dividend in a...

ITAT restricts Addition on “Peak Purchase” to Differential Margin Between Declared and Benchmark...

Assessee’s Failure to Reconcile the Discrepancy Justifies Addition: ITAT upholds Donation...

Amount Shown as Advance and Paid Before Due Date Cannot Be Treated as Revenue Receipt: ITAT Orders...

AO's Action Beyond Scope of Limited Scrutiny Invalid: ITAT Quashes Addition [Read Order]

ITAT Sustains 8% Gross Profit Estimation on Unaccounted Sales due to Non-Cooperation by Assessee [Read Order]

The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) recently upheld an estimation of 8% gross profit (GP) on unaccounted sales after noting that the assessee had failed to cooperate and...

Non-Prosecution not Grounds to Dismiss Income Tax Appeal: ITAT Quashes Ex-Parte CIT(A) Order [Read Order]

The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) recently clarified that failure by an assessee to appear following the institution of prosecution is not a valid ground for the...

ITAT Partly Remands ₹3.25 Cr Share Premium Addition u/s 68 to Verify Claim of Double Taxation [Read Order]

The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) partly allowed an appeal, remanding the adjudication of an income tax addition of ₹3,25,00,000 under Section 68 of the Income Tax Act,...

ITAT Quashes ₹65 lakh Addition Revisionary Order Terming It “Unsustainable” [Read Order]

The bench of the Income Tax Appellate Tribunal, Raipur, has ruled that the addition of ₹65 lakh made under Section 68 of the Income Tax Act, 1961 cannot be sustained, as the very basis of such...

CIT(Appeals)/NFAC Cannot Dismiss Appeals in Limine without Examining Merits: ITAT [Read Order]

The Income Tax Appellate Tribunal ( ITAT ) of Raipur Bench, has held that the Commissioner of Income Tax (Appeals) [CIT(A)]/National Faceless Appeal Centre (NFAC) cannot summarily dismiss an...

Fresh Probe Data Warrants Reassessment but Unjustified 5% Income Addition Fails Scrutiny: ITAT [Read Order]

The Raipur bench of the Income Tax Appellate Tribunal, held that the reopening of assessments for three consecutive years was legally sustainable, based on fresh information from the Investigation...

Non-Speaking Order by CIT(A) on Alleged Suppression of Receipts Remanded for Fresh Adjudication: ITAT [Read Order]

The bench of the Income Tax Appellate Tribunal, Raipur (SMC), has remanded a matter back to the Additional/Joint Commissioner of Income Tax (Appeals) [CIT(A)] after finding that the earlier order...