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Statement Recorded under Sec 133A by Themselves have no Evidentiary Value: ITAT Upholds Deletion of Additional Income [Read Order]

The Indore Bench of The Income Tax Appellate Tribunal ( ITAT ) has held that statement recorded under section 133A of the Income Tax Act by...

Assessing Officer cannot make Disallowance on Hypothesis basis: ITAT [Read Order]

Delay due to Medical Condition is a Reasonable Cause: ITAT Condones Delay of 268 Days by 71 Year Old...

Amendment to Sections 36(1)(va) and 43B under Finance Act, 2021 has no Retrospective Effect: ITAT...

Amount collected towards Corpus Fund cannot be treated as Perquisites in the Hands of the Company:...

Consultant did not handle Proceedings Properly: ITAT directs AO to Conduct Proceedings Afresh [Read Order]

In an assessee-friendly ruling, the Income Tax Appellate Tribunal (ITAT), Bangalore bench has directed the Assessing Officer to conduct the proceedings afresh accepting the contention of the assessee...

Deduction allowable on Payment towards LIC Group Gratuity Scheme: ITAT grants relief to Andaman & Nicobar State Corporation Bank [Read Order]

In a major relief to Andaman & Nicobar State Corporation Bank, the Income Tax Appellate Tribunal, Kolkata bench has held that deduction is allowable on the payment towards LIC Group Gratuity...

Assessing Officer issued Notice with Incorrect Reasons: ITAT quashes Re-Assessment [Read Order]

The Income Tax Appellate Tribunal (ITAT), Mumbai bench has quashed an order for re-assessment passed under section 147 of the Income Tax Act, 1961 by noting that the notice under section 148 was...

Assessing Officer cannot Change his Opinion in Immediate Next Assessment Year without there being any change in Facts & Circumstances: ITAT [Read Order]

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT), while quashing an order denying depreciation to the assessee, has held that the Assessing Officer cannot change his opinion in the...

Bonafide Mistakes during Initial Year of Income Tax E-Assessment can be Ignored: ITAT deletes Income Tax Penalty [Read Order]

The Income Tax Appellate Tribunal (ITAT), Mumbai bench, while quashing a penalty order under section 272A(1)(d) of the Income Tax Act, 1961 held that the year, 2019 being the initial year of shift...

Income of a Revocable Trust is Taxable in the Hands of Contributors: ITAT [Read Order]

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that the income of a revocable trust is taxable in the hands of the contributors. The assessee has been created under the...

Income Tax Addition can’t be made solely on the basis of Statement of Survey without any Corroborative Material: ITAT deletes Penalty [Read Order]

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT), while deleting a penalty imposed under section 271(1)(c) of the Income Tax Act, 1961 has held that the statement of survey without any...

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