ITAT Ahmedabad
Explore the latest ITAT Ahmedabad judgments, orders, and appellate decisions on direct tax matters from the Ahmedabad bench of the Income Tax Appellate Tribunal
![Lack of Reasonable Cause: ITAT Denies Condoning 1350-Day Delay in Filing Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Delay-in-Filing-Appeal-Filing-Appeal-ITAT-Denies-Condoning-Condoning-taxscan.jpg "Lack of Reasonable Cause: ITAT Denies Condoning 1350-Day Delay in Filing Appeal [Read Order]")
Lack of Reasonable Cause: ITAT Denies Condoning 1350-Day Delay in Filing Appeal [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) denied condoning the 1350-day delay in filing an appeal against the denial of...
![ITAT sets aside Rs. 1.55 Crore Unexplained Investment Addition, Orders Fresh Assessment due to denial of Fair Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/TAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-Unexplained-Investment-Addition-case-taxscan.jpg "ITAT sets aside Rs. 1.55 Crore Unexplained Investment Addition, Orders Fresh Assessment due to denial of Fair Hearing [Read Order]")
![Determination of FMV of Property: ITAT Directs use of DVOs report from Co-Owners Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Determination-of-FMV-FMV-of-Property-ITAT-Directs-Co-Owners-Case-ITAT-Ahmedabad-FMV-taxscan.jpg "Determination of FMV of Property: ITAT Directs use of DVOs report from Co-Owners Case [Read Order]")
![ITAT Reinstates Taxpayers Appeal, Citing lack of proper Notice and Opportunity to be Heard [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Taxpayers-Appeal-ITAT-Reinstates-Citing-Lack-of-Proper-Notice-Income-Tax-Appellate-Tribunal-Notice-taxscan.jpg "ITAT Reinstates Taxpayers Appeal, Citing lack of proper Notice and Opportunity to be Heard [Read Order]")
![Unexplained Cash Deposits of Rs.32 Lakhs: ITAT Reduces Addition Due to Incorrect Bank Deposit Amount [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Income-Tax-Income-Tax-Appellate-Tribunal-TAXSCAN-1.jpg "Unexplained Cash Deposits of Rs.32 Lakhs: ITAT Reduces Addition Due to Incorrect Bank Deposit Amount [Read Order]")
Reliance on Stamp Duty Valuation for Capital Gains Without DVO Report: ITAT Directs Reassessment [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) directed a reassessment of capital gains, after ruling that the reliance on stamp duty valuation without a District Valuation Officer (...
![Reliance on Stamp Duty Valuation for Capital Gains Without DVO Report: ITAT Directs Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Income-Tax-Income-Tax-Appellate-Tribunal-Stamp-Duty-TAXSCAN.jpg "Reliance on Stamp Duty Valuation for Capital Gains Without DVO Report: ITAT Directs Reassessment [Read Order]")
ITAT Reduces Gross Margin on Unaccounted Cash Receipts to 6% from 12% Set by CIT(A) Considering Totality of Facts [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) held that the Gross margin can be reduced to 6% from 12% which was determined by the Commissioner of Income Tax [Appeals] CIT(A),...
![ITAT Reduces Gross Margin on Unaccounted Cash Receipts to 6% from 12% Set by CIT(A) Considering Totality of Facts [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Gross-Margin-ITAT-Reduces-Gross-Margin-Unaccounted-Cash-Cash-Receipts-to-6-from-12-Totality-of-Facts-ITAT-Ahmedabad-Income-Tax-taxscan.jpg "ITAT Reduces Gross Margin on Unaccounted Cash Receipts to 6% from 12% Set by CIT(A) Considering Totality of Facts [Read Order]")
CIT(A) disallows ₹1.41 Crore u/s 54F for Additional Residential Property: ITAT Remands Matter Clarifying Commercial Properties Ownership [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) remanded the matter for verification concerning CIT(A)'s disallowance of Rs. 1.41 crore exemption claimed under Section 54F of the...
![CIT(A) disallows ₹1.41 Crore u/s 54F for Additional Residential Property: ITAT Remands Matter Clarifying Commercial Properties Ownership [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CIT-ITAT-Remands-Matter-ITAT-Remands-Matter-Clarifying-Commercial-Properties-Ownership-Income-Tax-Appellate-Tribunal-income-tax-return-declaring-assessing-officer-Commissioner-of-Income-Tax-Taxscan.jpg "CIT(A) disallows ₹1.41 Crore u/s 54F for Additional Residential Property: ITAT Remands Matter Clarifying Commercial Properties Ownership [Read Order]")
ITAT Upholds disallowance u/s 56(2)(viib) due to Unexplained Share Premium Fluctuation within same Financial Year [Read Order]
In a recent ruling, the Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) upheld the disallowance under Section 56(2)(viib) of the Income Tax Act, 1961, due to Unexplained Share Premium...
![ITAT Upholds disallowance u/s 56(2)(viib) due to Unexplained Share Premium Fluctuation within same Financial Year [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Upholds-disallowance-Unexplained-Share-Premium-Financial-Year-Ahmedabad-bench-of-the-Income-Tax-Appellate-Tribunal-Share-Premium-Fluctuation-assessing-officer-income-tax-returns-Taxscan.jpg "ITAT Upholds disallowance u/s 56(2)(viib) due to Unexplained Share Premium Fluctuation within same Financial Year [Read Order]")
ITAT directs AO to Focus only on Determining Commission on Accommodation Entry in Revision Proceedings, Not beyond [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) ruled limiting the scope of revision proceedings under Section 263 of the Income Tax Act, directing the Assessing Officer ( AO ) to...
![ITAT directs AO to Focus only on Determining Commission on Accommodation Entry in Revision Proceedings, Not beyond [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Commission-Determining-Commission-Taxscan.jpg "ITAT directs AO to Focus only on Determining Commission on Accommodation Entry in Revision Proceedings, Not beyond [Read Order]")
CPC cannot Disallow S.11 Benefits already Accepted: ITAT Rules Action Beyond Scope of Rectification [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) held that the Centralized Processing Center (CPC) cannot disallow Section 11 exemption benefits that were previously granted in the...
![CPC cannot Disallow S.11 Benefits already Accepted: ITAT Rules Action Beyond Scope of Rectification [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Rectification-CPC-Taxscan.jpg "CPC cannot Disallow S.11 Benefits already Accepted: ITAT Rules Action Beyond Scope of Rectification [Read Order]")