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
![PCIT(A)s Change in Opinion from AO’s Reassessment Overruled : ITAT Reiterates Safe Harbour Rules of 10%, Invokes ‘Law Prospicit Non Respicit’ [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/500x300_2124460-ao-reassessment-overruled-itat-reiterates-safe-harbour-rules-law-prospicit-respicit-taxscan.webp "PCIT(A)s Change in Opinion from AO’s Reassessment Overruled : ITAT Reiterates Safe Harbour Rules of 10%, Invokes ‘Law Prospicit Non Respicit’ [Read Order]")
PCIT(A)'s Change in Opinion from AO’s Reassessment Overruled : ITAT Reiterates Safe Harbour Rules of 10%, Invokes ‘Law Prospicit Non Respicit’ [Read Order]
The Income Tax Appellate Tribunal (ITAT), Raipur Bench, placed reliance on several judgments and held that if the difference between Stamp Duty...
![Political Donation Deduction Cannot be Denied on General Presumptions Alone: ITAT allows S. 80GGC Claim [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/250x150_2124035-political-donation-deduction-cannot-be-denied-general-presumptions-alone-itat-allows-s-80ggc-claim-taxscan.webp "Political Donation Deduction Cannot be Denied on General Presumptions Alone: ITAT allows S. 80GGC Claim [Read Order]")
![Agricultural Land is at 2.75 Km from Municipal Limit as per Google Map: ITAT quashes Capital Gain Addition [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/250x150_2123972-agricultural-land-275-km-municipal-limit-as-per-google-map-taxscan.webp "Agricultural Land is at 2.75 Km from Municipal Limit as per Google Map: ITAT quashes Capital Gain Addition [Read Order]")
![Admission of Additional Evidence Sans Rule 46A(3) Compliance Invalid: ITAT Revives ₹1.77 Cr Unexplained Purchase Addition [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/250x150_2118185-admission-additional-evidence-sans-taxscan.webp "Admission of Additional Evidence Sans Rule 46A(3) Compliance Invalid: ITAT Revives ₹1.77 Cr Unexplained Purchase Addition [Read Order]")
![Brought-Forward Loan Cannot Be Taxed without Payment During Relevant Year: ITAT Deletes ₹1.45 Cr Deemed Dividend Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/250x150_2098691-taxed-without-payment-itat-deemed-dividend-taxscan.webp "Brought-Forward Loan Cannot Be Taxed without Payment During Relevant Year: ITAT Deletes ₹1.45 Cr Deemed Dividend Addition [Read Order]")
ITAT restricts Addition on “Peak Purchase” to Differential Margin Between Declared and Benchmark Profit in Rice Trading Case [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Raipur, has restricted the addition to the differential margin between the Gross Profit (GP) declared by the assessee and the benchmark rate...
![ITAT restricts Addition on “Peak Purchase” to Differential Margin Between Declared and Benchmark Profit in Rice Trading Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098740-rice-trading-taxscan.webp "ITAT restricts Addition on “Peak Purchase” to Differential Margin Between Declared and Benchmark Profit in Rice Trading Case [Read Order]")
Assessee’s Failure to Reconcile the Discrepancy Justifies Addition: ITAT upholds Donation Disallowance [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Raipur, upheld the disallowance of ₹15,000 made on account of donation expenses, as the assessee had failed to reconcile the difference...
![Assessee’s Failure to Reconcile the Discrepancy Justifies Addition: ITAT upholds Donation Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098679-donation-disallowance-taxscan.webp "Assessee’s Failure to Reconcile the Discrepancy Justifies Addition: ITAT upholds Donation Disallowance [Read Order]")
Amount Shown as Advance and Paid Before Due Date Cannot Be Treated as Revenue Receipt: ITAT Orders Fresh Verification on ₹6.12 Lakh Deemed Sales Tax Addition [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Raipur, ruled that an amount recorded as an advance and subsequently paid before the due date of filing the return cannot automatically be...
![Amount Shown as Advance and Paid Before Due Date Cannot Be Treated as Revenue Receipt: ITAT Orders Fresh Verification on ₹6.12 Lakh Deemed Sales Tax Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098672-itat-deemed-sales-tax-addition-taxscan.webp "Amount Shown as Advance and Paid Before Due Date Cannot Be Treated as Revenue Receipt: ITAT Orders Fresh Verification on ₹6.12 Lakh Deemed Sales Tax Addition [Read Order]")
![AOs Action Beyond Scope of Limited Scrutiny Invalid: ITAT Quashes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096906-scrutiny-invalid-itat-quashes-addition-taxscan.webp "AOs 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...
![ITAT Sustains 8% Gross Profit Estimation on Unaccounted Sales due to Non-Cooperation by Assessee [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096792-gross-profit-estimation-taxscan.webp "ITAT Sustains 8% Gross Profit Estimation on Unaccounted Sales due to Non-Cooperation by Assessee [Read Order]")
![Non-Prosecution not Grounds to Dismiss Income Tax Appeal: ITAT Quashes Ex-Parte CIT(A) Order [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096780-income-tax-appeal-itat-quashes-taxscan.webp "Non-Prosecution not Grounds to Dismiss Income Tax Appeal: ITAT Quashes Ex-Parte CIT(A) Order [Read Order]")
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 Partly Remands ₹3.25 Cr Share Premium Addition u/s 68 to Verify Claim of Double Taxation [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096781-double-taxation-taxscan.webp "ITAT Partly Remands ₹3.25 Cr Share Premium Addition u/s 68 to Verify Claim of Double Taxation [Read Order]")