![Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/2100172-itat-delhi-itat-quashes-income-tax-case-taxscan.webp "Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]")
Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Delhi examining the jurisdiction to frame search-based assessments under Section 153C of the...
![Ex Parte and Uncommunicated CIT(A) Order Violates Natural Justice u/s 250: Chhattisgarh HC Sets Aside Income Tax Appeal Order [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/2099721-incometax-appeal-taxscan.webp "Ex Parte and Uncommunicated CIT(A) Order Violates Natural Justice u/s 250: Chhattisgarh HC Sets Aside Income Tax Appeal Order [Read Order]")
![Profit Estimation Capped at 1.5%: ITAT Recognises Assessee as Livestock Transporter [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/2099666-profit-profit-estimation-itat-recognises-assessee-pune-bench-livestock-transporter-taxscan.webp "Profit Estimation Capped at 1.5%: ITAT Recognises Assessee as Livestock Transporter [Read Order]")
![Legal Challenge to Reopening of Assessment Not Raised Before CIT(A): ITAT Restores Appeal for Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/2099598-itat-fresh-adjudication-reopening-of-assessment-chennai-bench-itat-restores-appeal-taxscan.webp "Legal Challenge to Reopening of Assessment Not Raised Before CIT(A): ITAT Restores Appeal for Fresh Adjudication [Read Order]")
Awaiting CCIT order on Delayed ITR Condonation Petition: ITAT Remands on 80P Deduction Disallowance Matter [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) remitted the issue regarding the disallowance of the Section 80P deduction back to the file of the Commissioner of Income Tax (Appeals) ...
![Awaiting CCIT order on Delayed ITR Condonation Petition: ITAT Remands on 80P Deduction Disallowance Matter [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/2099278-ccit-order-delayed-itr-condonation-petition-itat-remands-80p-deduction-disallowance-taxscan.webp "Awaiting CCIT order on Delayed ITR Condonation Petition: ITAT Remands on 80P Deduction Disallowance Matter [Read Order]")
Reassessment Based Solely on Audit Objection Constitutes Mere Change of Opinion: ITAT Quashes Reopening in Income Tax Case [Read Order]
The Bench of the Income Tax Appellate Tribunal, Delhi , has ruled that reassessment initiated merely on the basis of an audit objection without any new tangible material amounts to a mere change of...
![Reassessment Based Solely on Audit Objection Constitutes Mere Change of Opinion: ITAT Quashes Reopening in Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/2098902-reassessment-itat-itat-quashes-income-tax-income-tax-case-taxscan.webp "Reassessment Based Solely on Audit Objection Constitutes Mere Change of Opinion: ITAT Quashes Reopening in Income Tax Case [Read Order]")
Search-Based Addition u/s 153A Unsustainable without Incriminating Material for Completed Assessments: ITAT Deletes ₹26.10 Lakh in Raj Shyama Construction Case [Read Order]
The Bench of the Income Tax Appellate Tribunal (ITAT), Delhi, held that an addition made under Section 153A of the Income Tax Act, 1961, cannot be sustained in the absence of incriminating material...
![Search-Based Addition u/s 153A Unsustainable without Incriminating Material for Completed Assessments: ITAT Deletes ₹26.10 Lakh in Raj Shyama Construction Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/2098877-incriminating-material-itat-delhi-bench-raj-shyama-construction-raj-shyama-construction-case-taxscan.webp "Search-Based Addition u/s 153A Unsustainable without Incriminating Material for Completed Assessments: ITAT Deletes ₹26.10 Lakh in Raj Shyama Construction Case [Read Order]")
MAT Adjustment Must Be Based on Lower of Business Loss or Depreciation: ITAT Dismisses Appeal of Sungroup Enterprises [Read Order]
The Bench of the Income Tax Appellate Tribunal (ITAT), New Delhi, held that the lower of the unabsorbed depreciation or business loss, as per the books of account, must be adjusted against the...
![MAT Adjustment Must Be Based on Lower of Business Loss or Depreciation: ITAT Dismisses Appeal of Sungroup Enterprises [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/2098829-sungroup-enterprises-itat-new-delhi-mat-adjustment-taxscan.webp "MAT Adjustment Must Be Based on Lower of Business Loss or Depreciation: ITAT Dismisses Appeal of Sungroup Enterprises [Read Order]")
Addition of Rs. 76.10 Lakh on Alleged Bogus Purchases u/s 69C: ITAT Directs Addition at 5% GP on Verified Purchases [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) directed that the addition of Rs. 76.10 lakh on alleged bogus purchases under section 69C of Income Tax ACt,1961 be computed at 5% gross ...
![Addition of Rs. 76.10 Lakh on Alleged Bogus Purchases u/s 69C: ITAT Directs Addition at 5% GP on Verified Purchases [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/2097378-alleged-bogus-purchases-bogus-purchases-itat-verified-purchases-taxscan.webp "Addition of Rs. 76.10 Lakh on Alleged Bogus Purchases u/s 69C: ITAT Directs Addition at 5% GP on Verified Purchases [Read Order]")
ITAT Deletes Addition of Rs. 5,30,252, Holds Agricultural Income cannot be Determined on Assumptions [Read Order]
The Nagpur Bench of Income Tax Appellate Tribunal ( ITAT ) deleted an addition of Rs. 5,30,252 made by the Assessing Officer (AO), holding that agricultural income could not be determined based on...
![ITAT Deletes Addition of Rs. 5,30,252, Holds Agricultural Income cannot be Determined on Assumptions [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/2097365-itat-agricultural-income-determined-on-assumptions-holds-agricultural-income-taxscan.webp "ITAT Deletes Addition of Rs. 5,30,252, Holds Agricultural Income cannot be Determined on Assumptions [Read Order]")
Tax on Rental Income of Vacant Flat Limited to Municipal Value: ITAT restricts ₹5,026 as Rental Income [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) restricted the rental income ₹5,026 and directed the Assessing Officer (AO) to restrict the addition of deemed rental income to the...
![Tax on Rental Income of Vacant Flat Limited to Municipal Value: ITAT restricts ₹5,026 as Rental Income [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/2097143-rental-income-taxscan.webp "Tax on Rental Income of Vacant Flat Limited to Municipal Value: ITAT restricts ₹5,026 as Rental Income [Read Order]")