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Justice Sudhir Kumar

Reopening of Assessment - Assessment Section 147 - ITAT - ITAT Upholds - CIT(A) - CIT(A) Decision - Reassessment - Jurisdiction - taxscan
Reopening of Assessment u/s 147: ITAT upholds CIT(A) Decision, Finds Reassessment Beyond Jurisdiction [Read Order]
March 10, 2025
ITAT Delhi- Form 10B late filing - Delhi ITAT decision on Form 10B - Taxscan
Late Filing of Form 10B for Exemption Claim u/s 11: ITAT Allows Claim Based on Submission Before Assessment Completion [Read Order]
March 10, 2025
ITAT - ITAT Deletes Penalty - Penalty Held Invalid - Section 153C Assessment Quashed - Assessment Quashed due - Lack of Incriminating Material - taxscan
ITAT Deletes Penalty u/s 271D: Penalty Held Invalid as Section 153C Assessment Quashed due to Lack of Incriminating Material [Read Order]
February 27, 2025
ITAT - Income tax - Income Tax Additions - taxscan
CIT(A) Deleted Income Tax Additions w/o Considering AO’s Observations: ITAT Remands Matter Back for Reconsideration [Read Order]
December 6, 2024
AO’s Mistaken Presumption of Personal Expenditure instead of Personnel Expenditure: ITAT deletes Disallowance [Read Order]
December 3, 2024
Statutory Time Limit - Section 201 Income Tax Act - income tax - taxscan
ITAT dismisses Revenue’s Appeal as Assessment Order Invalid due to Expiry of Statutory Time Limit u/s 201 [Read Order]
November 21, 2024
itat- income tax- itat delhi- Delayed Property Delivery-Taxscan
ITAT Rules Compensation for Delayed Property Delivery as Capital Receipt, Not Taxable [Read Order]
November 21, 2024
No - Representation - Assessee Side - ITAT - Appeal - taxscan
No Representation from Assessee Side: ITAT quashes Appeal [Read Order]
November 17, 2024
ITAT - ITAT New Delhi - Income Tax - Income Tax Act - Section 292 of Income Tax Act - Section 292 of ITA - Taxscan
Assessment against Non-Existent Entity cannot be Cured by Invoking S. 292 Income Tax Act: ITAT [Read Order]
November 14, 2024
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