![Delay in Filing Appeal Due to Multiple PANs: ITAT Restores Case to AO for Fresh Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Kolkata-Filing-Appeal-Multiple-PAN-cards-AO-for-Fresh-Hearing-Income-Tax-Appellate-Tribunal-Income-Tax-taxscan.jpg "Delay in Filing Appeal Due to Multiple PANs: ITAT Restores Case to AO for Fresh Hearing [Read Order]")
Delay in Filing Appeal Due to Multiple PANs: ITAT Restores Case to AO for Fresh Hearing [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal(ITAT) restored a case to the Assessing Officer (AO) for a fresh hearing after the assessee, faced...
![Applicability of S.68 to CSR Funds: ITAT Rules Addition Unjustified as Identity and Genuineness Proven [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CSR-Funds-ITAT-Rules-ITAT-Ahmedabad-ITAT-Income-Tax-Act-Section-68-Corporate-Social-Responsibility-Income-Tax-Income-Tax-Appellate-Tribunal-taxscan.jpg "Applicability of S.68 to CSR Funds: ITAT Rules Addition Unjustified as Identity and Genuineness Proven [Read Order]")
![Addition of ₹20.44 Lakh as Unexplained Cash Deposits During Demonetization: ITAT Directs Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Unexplained-Cash-Deposits-ITAT-Commissioner-of-Income-Tax-Specified-Financial-Transactions-demonetization-period-demonetized-currency-Demonetization-SFT-Income-Tax-Returns-Taxscan.jpg "Addition of ₹20.44 Lakh as Unexplained Cash Deposits During Demonetization: ITAT Directs Fresh Adjudication [Read Order]")
![AO cannot question Creditors Creditworthiness When Books Clearly Reflect Source, Identity, and Repayment of Funds: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-TAXSCAN.jpg "AO cannot question Creditors Creditworthiness When Books Clearly Reflect Source, Identity, and Repayment of Funds: ITAT [Read Order]")
![No Proper Hearing Before AO, Appeal Dismissed by CIT(A) for 28-Day Delay: ITAT Remands Matter for Fresh Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-TAXSCAN.jpeg "No Proper Hearing Before AO, Appeal Dismissed by CIT(A) for 28-Day Delay: ITAT Remands Matter for Fresh Consideration [Read Order]")
![Income Tax Annual Digest 2024: ITAT Cases [Part 23]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Income-Tax-Income-Tax-Annual-Digest-2024-Income-Tax-Digest-2024-TAXSCAN-1.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 23]")
No Additions Allowed in Completed Assessments u/s 153A Without Incriminating Material seized during search: ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) ruled that no additions could be made in completed or unabated assessments under Section 153A of the Income Tax Act, 1961, unless...
![No Additions Allowed in Completed Assessments u/s 153A Without Incriminating Material seized during search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-No-Additions-Allowed-in-Completed-Assessments-incriminating-material-Section-153A-of-the-Income-Tax-Act-assessments-under-Section-153A-share-capital-ITAT-news-Taxscan.jpg "No Additions Allowed in Completed Assessments u/s 153A Without Incriminating Material seized during search: ITAT [Read Order]")
Disallowance of Employer Contributions u/s 43B(b) Due to Delayed Payments: ITAT Remands Case for Verification [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) partly allowed the appeal and remanded the case to the Assessing Officer ( AO ) for verification of employer contributions disallowed...
![Disallowance of Employer Contributions u/s 43B(b) Due to Delayed Payments: ITAT Remands Case for Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-Income-Tax-Act-TAXSCAN-2.jpg "Disallowance of Employer Contributions u/s 43B(b) Due to Delayed Payments: ITAT Remands Case for Verification [Read Order]")
Taxpayer Mistakenly Labeled ₹21,28,710 as Commission Expenses Instead of Construction Expenses: ITAT deletes Addition [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal ( ITAT ) deleted an addition of Rs. 21,28,710 made by the Assessing Officer due to the taxpayer’s mistakenly misclassification of construction...
![Taxpayer Mistakenly Labeled ₹21,28,710 as Commission Expenses Instead of Construction Expenses: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-ITAT-ITAT-Pune-Income-Tax-Appellate-Tribunal-TAXSCAN.jpg "Taxpayer Mistakenly Labeled ₹21,28,710 as Commission Expenses Instead of Construction Expenses: ITAT deletes Addition [Read Order]")
Property Transfer u/s 2(47) Requires Buyer Possession and Consideration Receipt: ITAT Remands Matter for Document Verification [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal ( ITAT ) remanded the matter concerning the addition of Long-Term Capital Gains ( LTCG ) concerning a property transfer under Section 2(47) of the...
![Property Transfer u/s 2(47) Requires Buyer Possession and Consideration Receipt: ITAT Remands Matter for Document Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-ITAT-ITAT-Pune-Income-Tax-Appellate-Tribunal-Property-transfer-TAXSCAN.jpg "Property Transfer u/s 2(47) Requires Buyer Possession and Consideration Receipt: ITAT Remands Matter for Document Verification [Read Order]")
Disallowance of Set-Off of Brought Forward Losses u/s 72(3): ITAT allows Relief Based on BIFR Scheme [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) allowed relief to the assessee which had filed a revised return for Assessment Year(AY) 2014-15 to set off brought forward losses under...
![Disallowance of Set-Off of Brought Forward Losses u/s 72(3): ITAT allows Relief Based on BIFR Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Ahmedabad-Income-Tax-BIFR-scheme-Income-Tax-assessment-TAXSCAN.jpg "Disallowance of Set-Off of Brought Forward Losses u/s 72(3): ITAT allows Relief Based on BIFR Scheme [Read Order]")
Unexplained Cash Credits u/s 68: ITAT upholds Reduction Based on Peak Credit and Denies Telescoping of Income [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax(Appeals) [ CIT(A) ]'s decision regarding unexplained cash credits under Section 68 of Income Tax...
![Unexplained Cash Credits u/s 68: ITAT upholds Reduction Based on Peak Credit and Denies Telescoping of Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Ahmedabad-Unexplained-Cash-Unexplained-Cash-Credits-Denies-Telescoping-of-Income-taxscan.jpeg "Unexplained Cash Credits u/s 68: ITAT upholds Reduction Based on Peak Credit and Denies Telescoping of Income [Read Order]")