![Non-Submission of Documents due to Long Distance and Age: ITAT quashes Proceedings against Senior Citizen [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Documents-Long-Distance-Age-ITAT-Proceedings-Senior-Citizen-TAXSCAN-2.jpg "Non-Submission of Documents due to Long Distance and Age: ITAT quashes Proceedings against Senior Citizen [Read Order]")
Non-Submission of Documents due to Long Distance and Age: ITAT quashes Proceedings against Senior Citizen [Read Order]
Proceedings against a senior citizen on non-submission of the document were quashed by the Amritsar bench of the Income Tax Appellate Tribunal (ITAT)...
![MSME registered for Skill Development not eligible for Income Tax Exemption under Section 12AA of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/MSME-Income-Tax-Exemption-under-Income-Tax-Act-ITAT-TAXSCAN.jpg "MSME registered for Skill Development not eligible for Income Tax Exemption under Section 12AA of Income Tax Act: ITAT [Read Order]")
![Mere Suspicions of PCIT cannot be basis for Initiation Proceedings u/s 263: ITAT quashes Revisional Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/PCIT-ITAT-Revisional-Order-taxscan.jpeg "Mere Suspicions of PCIT cannot be basis for Initiation Proceedings u/s 263: ITAT quashes Revisional Order [Read Order]")
![Mandatory Declaration of Number of Lorry u/s 194C (6) applicable prospectively from 1st June 2015 onwards: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Mandatory-Declaration-Lorry-ITAT-taxscan.jpg "Mandatory Declaration of Number of Lorry u/s 194C (6) applicable prospectively from 1st June 2015 onwards: ITAT [Read Order]")
![Cash Book Transactions cannot be Doubted when Opening Balance of Cash stood Explained and Accepted: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Cash-Book-Transactions-Opening-Balance-Cash-ITAT-taxscan.jpeg "Cash Book Transactions cannot be Doubted when Opening Balance of Cash stood Explained and Accepted: ITAT [Read Order]")
CIT (A) require to Examine Documentary Evidences filed by Assessee before merely Confirming Findings of AO: ITAT [Read Order]
The Amritsar Bench of Income Tax Appellate Tribunal has held that CIT (A) require to examine documentary evidences filed by assessee before merely confirming finding of Assessing Officer. The...
![CIT (A) require to Examine Documentary Evidences filed by Assessee before merely Confirming Findings of AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/CIT-A-Documentary-Evidences-Assessee-AO-ITAT-taxscan.jpg "CIT (A) require to Examine Documentary Evidences filed by Assessee before merely Confirming Findings of AO: ITAT [Read Order]")
Adjustment by way of Computer generated Automated Message u/s 143(l)(a) is a Debatable Issue: ITAT rejects Plea [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) has held that adjustment by way of computer-generated automated message under section 143(l)(a) is a debatable issue and rejects plea. ...
![Adjustment by way of Computer generated Automated Message u/s 143(l)(a) is a Debatable Issue: ITAT rejects Plea [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Adjustment-Computer-Debatable-Issue-ITAT-taxscan.jpeg "Adjustment by way of Computer generated Automated Message u/s 143(l)(a) is a Debatable Issue: ITAT rejects Plea [Read Order]")
No Evidence adduced to Prove Creditworthiness of Creditors: ITAT confirms addition made by CIT (A) [Read Order]
The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) has held that no evidence adduced to prove creditworthiness of creditors and confirms addition made by CIT (A). The appellant, Nitin...
![No Evidence adduced to Prove Creditworthiness of Creditors: ITAT confirms addition made by CIT (A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Evidence-Creditworthiness-ITAT-CIT-A-Taxscan.jpeg "No Evidence adduced to Prove Creditworthiness of Creditors: ITAT confirms addition made by CIT (A) [Read Order]")
![Set Off of Business Loss by Showing Bogus Transactions: ITAT upholds Income Tax Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Business-Loss-Bogus-Transactions-ITAT-Income-Tax-Penalty-taxscan.jpeg "Set Off of Business Loss by Showing Bogus Transactions: ITAT upholds Income Tax Penalty [Read Order]")
Set back to TATA Sponge: ITAT disallows Income Tax Deduction u/s 80 IA as Income from Eligible unit Not shown in Gross Total Income [Read Order]
The Cuttack Bench of Income Tax Appellate Tribunal ( ITAT ) has disallowed deduction u/s 80 IA since income from eligible unit not shown in gross total income. The appellant, Tata Sponge...
![Set back to TATA Sponge: ITAT disallows Income Tax Deduction u/s 80 IA as Income from Eligible unit Not shown in Gross Total Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/TATA-Sponge-ITAT-Deduction-Income-Gross-Total-Income-taxscan.jpeg "Set back to TATA Sponge: ITAT disallows Income Tax Deduction u/s 80 IA as Income from Eligible unit Not shown in Gross Total Income [Read Order]")
Inaccurate particulars of Income must be Coupled with Circumstantial Evidence: ITAT sets aside penalty u/s 271(1)(c) [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) consisting of Shri Waseem Ahmed, accountant member and Ms Madhumita Roy, Judicial member has held thatinaccurate particulars of income must...
![Inaccurate particulars of Income must be Coupled with Circumstantial Evidence: ITAT sets aside penalty u/s 271(1)(c) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/income-circumstantial-evidence-ITAT-penalty-taxscan.jpeg "Inaccurate particulars of Income must be Coupled with Circumstantial Evidence: ITAT sets aside penalty u/s 271(1)(c) [Read Order]")
![Penalty u/s 271 alone will Not Exist after Deletion of Addition on Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Penalty-Addition-Income-ITAT-taxscan.jpeg "Penalty u/s 271 alone will Not Exist after Deletion of Addition on Income: ITAT [Read Order]")