![No Change in Facts from AY 2013-14 TDS Ruling: ITAT Relies on Consistency Principle to Dismiss Revenue’s Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/TDS-ITAT-TAXSCAN.jpg "No Change in Facts from AY 2013-14 TDS Ruling: ITAT Relies on Consistency Principle to Dismiss Revenue’s Appeal [Read Order]")
'No Change in Facts from AY 2013-14 TDS Ruling': ITAT Relies on Consistency Principle to Dismiss Revenue’s Appeal [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) relied on the consistency principle to dismiss the revenue’s appeal, as there was no...
![ITAT Deletes Rs. 2.72 Crore Penalty as Additions in Quantum Assessment Were Deleted [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Quantum-assessment.jpg "ITAT Deletes Rs. 2.72 Crore Penalty as Additions in Quantum Assessment Were Deleted [Read Order]")
![Unexplained Opening Cash Balance of Rs. 22.19 Lakh u/s 69: ITAT Remands Matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Cash-Balance-Unexplained-Cash-Balance-ITAT-ITAT-Remands-Matter-taxscan.jpg "Unexplained Opening Cash Balance of Rs. 22.19 Lakh u/s 69: ITAT Remands Matter to AO [Read Order]")
![S.43B Disallowance not Applicable When No Deduction Claimed and Liability Reported as Current Liability: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Down-Excessive-Disallowance-Record-Dissatisfaction-taxscan.jpg "S.43B Disallowance not Applicable When No Deduction Claimed and Liability Reported as Current Liability: ITAT [Read Order]")
Genuineness of Loans u/s 68: ITAT Orders Fresh Verification of Creditworthiness and Transactions [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal(ITAT) restored the addition of ₹12.83 lakh under Section 68 of Income Tax Act,1961, for fresh verification, as the assessee had submitted...
![Genuineness of Loans u/s 68: ITAT Orders Fresh Verification of Creditworthiness and Transactions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Creditworthiness-of-Parties-and-Genuineness-of-Transaction-Genuineness-of-Transaction-ITAT-Upholds-Addition-ITAT-Addition-Taxscan.jpg "Genuineness of Loans u/s 68: ITAT Orders Fresh Verification of Creditworthiness and Transactions [Read Order]")
Is Trust’s Registration u/s 12A a Prerequisite for Grant of Approval u/s 80(G)(5)(iv)(B)?: ITAT remits Matter [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal (ITAT) has recently rejected an application of an assessee for approval under Section 80G (5)(iv)(B) of the Income Tax Act, 1961 since the order...
![Is Trust’s Registration u/s 12A a Prerequisite for Grant of Approval u/s 80(G)(5)(iv)(B)?: ITAT remits Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/SITE-IMG-48.jpg "Is Trust’s Registration u/s 12A a Prerequisite for Grant of Approval u/s 80(G)(5)(iv)(B)?: ITAT remits Matter [Read Order]")
Unexplained Bank Deposits and PMGKY Non-Consideration: ITAT Remands Matter for Final Evidence Submission and Verification [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) remanded the matter to the Assessing Officer (AO) for fresh examination, directing the assessee to submit final evidence regarding...
![Unexplained Bank Deposits and PMGKY Non-Consideration: ITAT Remands Matter for Final Evidence Submission and Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Bank-Deposit-Constitutes-Income-ITAT-ITAT-Remands-Unexplained-Cash-Deposit-Reconsideration-taxable-income-unexplained-cash-deposits-Commissioner-of-Income-Tax-CIT-Taxscan.jpg "Unexplained Bank Deposits and PMGKY Non-Consideration: ITAT Remands Matter for Final Evidence Submission and Verification [Read Order]")
ITAT Quashes ₹84 Lakh Addition Made u/s 69A, accepts Assessee’s Explanation on Cheque Discounting for Working Capital [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) granted relief to assessee, Nirmaladevi Shreegopal Kanodia by deleting an addition of ₹84,00,669 made under Section 69A of the Income...
![ITAT Quashes ₹84 Lakh Addition Made u/s 69A, accepts Assessee’s Explanation on Cheque Discounting for Working Capital [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Working-Capital-Assessee-Discounting-for-Working-Capital-taxscan.jpg "ITAT Quashes ₹84 Lakh Addition Made u/s 69A, accepts Assessee’s Explanation on Cheque Discounting for Working Capital [Read Order]")
Relief for Adani Power: ITAT Invalidates Revision Order Passed Against Non-Existent Entity [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has set aside a revision order passed by the Principal Commissioner of Income Tax (PCIT) under Section 263 of the Income Tax Act, after...
![Relief for Adani Power: ITAT Invalidates Revision Order Passed Against Non-Existent Entity [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Adani-Power-limited-Income-Tax-Income-tax-re-assessment-Delay-in-filing-SLP-Taxscan.jpg "Relief for Adani Power: ITAT Invalidates Revision Order Passed Against Non-Existent Entity [Read Order]")
Additions u/s 69A Set Aside: ITAT Directs Fresh Assessment Allowing Taxpayer to File Additional Evidence [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the additions made under Section 69A of the Income Tax Act, 1961, directing the Assessing Officer (AO) to conduct a fresh...
![Additions u/s 69A Set Aside: ITAT Directs Fresh Assessment Allowing Taxpayer to File Additional Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Additions-section-69A-ITAT-Fresh-Assessment-Taxpayer-to-File-Additional-Evidence-taxscan.jpg "Additions u/s 69A Set Aside: ITAT Directs Fresh Assessment Allowing Taxpayer to File Additional Evidence [Read Order]")
ITAT Directs AO to Revisit Penalty Proceedings After Completion of de novo assessment [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the penalty of Rs. 10.22 lakh imposed under Section 271(1)(c) of the Income Tax Act, after observing that the assessment...
![ITAT Directs AO to Revisit Penalty Proceedings After Completion of de novo assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/De-novo-Assessment.jpg "ITAT Directs AO to Revisit Penalty Proceedings After Completion of de novo assessment [Read Order]")