![Application of S. 115BBE without Linking to Proper Charging Provision u/s 68-69D is Not Valid: ITAT deletes Rs. 1cr Addition [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085746-income-tax-addition-taxscan.webp "Application of S. 115BBE without Linking to Proper Charging Provision u/s 68-69D is Not Valid: ITAT deletes Rs. 1cr Addition [Read Order]")
Application of S. 115BBE without Linking to Proper Charging Provision u/s 68-69D is Not Valid: ITAT deletes Rs. 1cr Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has struck down an addition of ₹1 crore made under Section 115BBE of the Income Tax...
![Section 56(2)(vii)(b)(ii) does Not Apply to Land Purchase Made Prior to 1st April 2014: ITAT deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/250x150_2081862-profit-twin-land-transactions-taxable-business-income-not-capital-income-itat-taxscan-1.webp "Section 56(2)(vii)(b)(ii) does Not Apply to Land Purchase Made Prior to 1st April 2014: ITAT deletes Addition [Read Order]")
![Half-Yearly Income Tax Case Digest: ITAT Decisions 2025 [Part X]](https://images.taxscan.in/h-upload/2025/08/02/250x150_2072310-half-yearly-income-tax-case-diges-itat-decisions-2025-part-x-taxscan.webp "Half-Yearly Income Tax Case Digest: ITAT Decisions 2025 [Part X]")
![ITAT Restores Assessee’s Appeal After NFAC Dismisses it for Non-Compliance: Grants One Last Opportunity with Cost [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071432-itat-restores-assessees-appeal-nfac-dismisses-non-compliance-taxscan.webp "ITAT Restores Assessee’s Appeal After NFAC Dismisses it for Non-Compliance: Grants One Last Opportunity with Cost [Read Order]")
![ITAT Restores Appeal Dismissed by NFAC for Non-Compliance & Grants Assessee One Final Opportunity in Interest of Justice [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070473-itat-restores-appeal-dismissed-nfac-non-compliance-grants-assessee-one-final-opportunity-interest-justice-taxscan.webp "ITAT Restores Appeal Dismissed by NFAC for Non-Compliance & Grants Assessee One Final Opportunity in Interest of Justice [Read Order]")
Denial of Hearing Despite Prior Direction of Coordinate Bench: Calcutta HC Sets Aside Income Tax Order, Remands Matter to NFAC [Read Order]
The High Court of Calcutta, set aside the income tax order passed under Section 250 of the Income Tax Act,1961 and remanded the matter to the National Faceless Appeal Centre (NFAC), observing that...
![Denial of Hearing Despite Prior Direction of Coordinate Bench: Calcutta HC Sets Aside Income Tax Order, Remands Matter to NFAC [Read Order]](https://images.taxscan.in/h-upload/2025/07/25/500x300_2068876-calcutta-high-court-nfac-income-tax-taxscan.webp "Denial of Hearing Despite Prior Direction of Coordinate Bench: Calcutta HC Sets Aside Income Tax Order, Remands Matter to NFAC [Read Order]")
Non-Compliance Due to Unawareness of Proceedings: ITAT Remands ₹28.71 Lakh Unexplained Cash Deposit Addition u/s 69A to CIT(A) [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) set aside the order of the National Faceless Appeal Centre (NFAC) and remanded the matter to the Commissioner of Income Tax (Appeals) ...
![Non-Compliance Due to Unawareness of Proceedings: ITAT Remands ₹28.71 Lakh Unexplained Cash Deposit Addition u/s 69A to CIT(A) [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067557-unexplained-deposit-taxscan.webp "Non-Compliance Due to Unawareness of Proceedings: ITAT Remands ₹28.71 Lakh Unexplained Cash Deposit Addition u/s 69A to CIT(A) [Read Order]")
S. 151A Makes Faceless Assessment Applicable from SCN Stage u/s S. 148 & S. 148A: P&H HC Affirms NFAC’s Exclusive Authority [Read Order]
The Punjab and Haryana High Court has once again confirmed that reassessment proceedings under Section 148 and 148A of Income tax act, 1961 must strictly comply with the faceless framework mandated...
![S. 151A Makes Faceless Assessment Applicable from SCN Stage u/s S. 148 & S. 148A: P&H HC Affirms NFAC’s Exclusive Authority [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2067094-nfac-hc-taxscan.webp "S. 151A Makes Faceless Assessment Applicable from SCN Stage u/s S. 148 & S. 148A: P&H HC Affirms NFAC’s Exclusive Authority [Read Order]")
"NFAC Passed Perverse Order Stating Wrong Penalty Amount & Ignoring S.273B Safeguards": ITAT Deletes Penalty u/s 271(1)(b)
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) has set aside a penalty of Rs. 10,000 imposed under Section 271(1)(b) of the Income Tax Act, 1961, on the assessee for alleged...
ITAT directs De Novo Proceedings due to lack of Evidence to substantiate Deffered Revenue in P & L account [Read Order]
In a recent case, the Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) directs de novo proceedings due to lack of evidence to substantiate deferred revenue in the profit & loss...
![ITAT directs De Novo Proceedings due to lack of Evidence to substantiate Deffered Revenue in P & L account [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/500x300_2054147-itat-directs-novo-proceedings-taxscan.webp "ITAT directs De Novo Proceedings due to lack of Evidence to substantiate Deffered Revenue in P & L account [Read Order]")
Assessee Denied Chance to Present Case on TDS Credit for Client Funds, ITAT Rules for Fresh Hearing [Read Order]
The Income Tax Appellate Tribunal (ITAT), Lucknow Bench, has set aside three appellate orders concerning the assessment years 2014–15, 2015–16, and 2016–17, after holding that the assessee was not...
![Assessee Denied Chance to Present Case on TDS Credit for Client Funds, ITAT Rules for Fresh Hearing [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/500x300_2050142-tds-credit-client-funds-itat-taxscan.webp "Assessee Denied Chance to Present Case on TDS Credit for Client Funds, ITAT Rules for Fresh Hearing [Read Order]")
Taxability of Employee Leave Encashment from Govt and Non-Govt Depts must be Examined Separately: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Pune Bench has ruled that the taxability of employee leave encashment should be bifurcated between Government and Non-Government departments and must be...
![Taxability of Employee Leave Encashment from Govt and Non-Govt Depts must be Examined Separately: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/500x300_2050352-itat-govt-taxscan.webp "Taxability of Employee Leave Encashment from Govt and Non-Govt Depts must be Examined Separately: ITAT [Read Order]")