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![Stock Exchange and Demat Records Prove Share Transactions: ITAT deletes Additions u/s 153A [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/500x300_2081834-stock-exchange-demat-records-share-transactions-itat-taxscan.webp "Stock Exchange and Demat Records Prove Share Transactions: ITAT deletes Additions u/s 153A [Read Order]")
Stock Exchange and Demat Records Prove Share Transactions: ITAT deletes Additions u/s 153A [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai examined whether additions towards disallowance of interest expenditure, capital gains, and estimated...
![ITAT Dismisses Revenue’s Appeals in Absence of Incriminating Material in Unabated Assessments, Upholds Deletion of S.68 Additions of ₹ 2.71 Cr [Read Order]](https://images.taxscan.in/h-upload/2025/08/15/250x150_2076875-itat-directs-ao-itat-taxscan-3.webp "ITAT Dismisses Revenue’s Appeals in Absence of Incriminating Material in Unabated Assessments, Upholds Deletion of S.68 Additions of ₹ 2.71 Cr [Read Order]")
![ITAT directs Re adjudication in respect of Condonation of Delay in filing of Return of Income u/s 153A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Mumbai-Condonation-of-Delay-Return-of-Income-Readjudication-Income-Tax-Filing-income-tax-return-Income-tax-return-taxscan.jpg "ITAT directs Re adjudication in respect of Condonation of Delay in filing of Return of Income u/s 153A of Income Tax Act [Read Order]")
![Assessment Proceedings Framed by Quoting Wrong Section on Jurisdiction : ITAT Declares Assessment order as Void ab-intio [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessment-Proceedings-Framed-by-Quoting-Wrong-Section-Jurisdiction-ITAT-Declares-Assessment-Void-ab-intio-TAXSCAN.jpg "Assessment Proceedings Framed by Quoting Wrong Section on Jurisdiction : ITAT Declares Assessment order as Void ab-intio [Read Order]")
![Filing of Income Tax Return of Company being Director but failure to file individual ITR:Â Mumbai Sessions Court confirms conviction u/s 276CC of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Tax-Return-ITR-Mumbai-Sessions-Court-Income-Tax-Act-TAXSCAN.jpg "Filing of Income Tax Return of Company being Director but failure to file individual ITR:Â Mumbai Sessions Court confirms conviction u/s 276CC of Income Tax Act [Read Order]")
No Section 153A Addition can be made in absence of Incriminating Materials found, Seized at the Time of Search: Delhi High Court [Read Order]
The Delhi High Court while dismissing as many as 10 petitions filed by the Income Tax Commissioner held that Section 153A addition cannot be made in absence of incriminating materials found, seized...
![No Section 153A Addition can be made in absence of Incriminating Materials found, Seized at the Time of Search: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/incriminating-materials-Delhi-high-court-taxscan.jpg "No Section 153A Addition can be made in absence of Incriminating Materials found, Seized at the Time of Search: Delhi High Court [Read Order]")
![Penalty shall not be levied merely on Technical Reasons: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Penalty-Technical-Reasons-ITAT-Taxscan.jpg "Penalty shall not be levied merely on Technical Reasons: ITAT [Read Order]")
![No Capital Gain Tax on Amount Received by Retiring Partner: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Capital-Gain-Taxscan.jpg "No Capital Gain Tax on Amount Received by Retiring Partner: ITAT [Read Order]")
![Order passed by AO in absence of valid search is bad in law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Assessing-Officer-ITAT-Taxscan.jpg "Order passed by AO in absence of valid search is bad in law: ITAT [Read Order]")
Assessment u/s 153A must be based on ‘Incriminatory Materials’ found during the Search: ITAT Kolkata [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal, in a recent case, held that assessment under section 153A of the Income Tax Act, 1961 cannot be completed without citing any “incriminatory...
![Assessment u/s 153A must be based on ‘Incriminatory Materials’ found during the Search: ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Kolkata-TaxScan.jpg "Assessment u/s 153A must be based on ‘Incriminatory Materials’ found during the Search: ITAT Kolkata [Read Order]")