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
![AO Must Record Proper Satisfaction Regarding Incorrectness of Taxpayers claim before Invoking Income Tax Rule 8D: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-AO-Income-Tax-Income-Tax-Rule-Assessing-Officer-Income-Tax-Appellate-Tribunal-taxpayer-taxpayers-claim-taxscan.webp "AO Must Record Proper Satisfaction Regarding Incorrectness of Taxpayers claim before Invoking Income Tax Rule 8D: ITAT [Read Order]")
AO Must Record Proper Satisfaction Regarding Incorrectness of Taxpayer's claim before Invoking Income Tax Rule 8D: ITAT [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) emphasized that the Assessing Officer (AO) must properly record satisfaction...
![ITAT deletes Penalty U/s 271(1)(c) for Co-operative Bank in Liquidation, Citing Full Disclosure and Lack of Concealment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Penalty-Co-operative-Bank-ITAT-Deletes-Income-Tax-Appellate-Tribunal-ITAT-Deposit-Insurance-and-Credit-Guarantee-Corporation-DICGC-Section-2711c-of-the-Income-Tax-Act-taxscan.jpg "ITAT deletes Penalty U/s 271(1)(c) for Co-operative Bank in Liquidation, Citing Full Disclosure and Lack of Concealment [Read Order]")
![Deduction Claim on Building Construction Expenses: ITAT deletes Penalty on Trust for Bona Fide Error [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Penalty-on-Trust-Building-Construction-Tax-Deduction-Construction-Income-Tax-Deduction-Income-Tax-taxscan.jpg "Deduction Claim on Building Construction Expenses: ITAT deletes Penalty on Trust for Bona Fide Error [Read Order]")
![Ex-Parte Dismissal without Adjudicating Unexplained Cash Deposits Unsustainable u/s 250(6): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-Cash-Deposits-Taxable-Income-Absence-Evidence-Source-IT-Act-TAXSCAN.jpg "Ex-Parte Dismissal without Adjudicating Unexplained Cash Deposits Unsustainable u/s 250(6): ITAT [Read Order]")
![Availment of Presumptive Scheme of Taxation u/s 44AD Needs to Prove Eligibility: ITAT Upholds AO and CIT(A) Orders [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Availment-of-Presumptive-Scheme-of-Taxation-us-44AD-ITAT-Upholds-AO-CITA-Orders-TAXSCAN.jpg "Availment of Presumptive Scheme of Taxation u/s 44AD Needs to Prove Eligibility: ITAT Upholds AO and CIT(A) Orders [Read Order]")
Pandemic and Fire Incident Hinder Compliance with CIT (A): ITAT sets aside CIT (A) Addition, Directs Fresh Adjudication [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has set aside the addition made by the Commissioner of Income Tax (Appeals) ( CIT (A) ) and directed fresh adjudication, noting that...
![Pandemic and Fire Incident Hinder Compliance with CIT (A): ITAT sets aside CIT (A) Addition, Directs Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Ahmedabad-Pandemic-Fire-Incident-CIT-A-Addition-Fresh-Adjudication-taxscan.jpg "Pandemic and Fire Incident Hinder Compliance with CIT (A): ITAT sets aside CIT (A) Addition, Directs Fresh Adjudication [Read Order]")
Failure To Appear And Produce Evidence before CIT(A) Due To COVID and Hotel Fire: ITAT remits Matter Back To CIT(A) [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) set aside the Commissioner of Income Tax’s [CIT(A)] Order for not granting adequate opportunity to present necessary evidence and...
ITAT sets aside PCIT's Revision Order for Failing to provide Adequate Hearing Opportunity and ignoring Submissions of Taxpayer [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) set aside the Principal Commissioner of Income Tax’s ( PCIT ) revision order for failing to give adequate opportunity for the...
![ITAT sets aside PCITs Revision Order for Failing to provide Adequate Hearing Opportunity and ignoring Submissions of Taxpayer [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Ahmedabad-PCIT-PCIT-Revision-Order-Income-Tax-Appellate-Tribunal-Taxpayer-Submissions-taxscan.jpg "ITAT sets aside PCITs Revision Order for Failing to provide Adequate Hearing Opportunity and ignoring Submissions of Taxpayer [Read Order]")
CIT(E) unable to Verify Trust’s Activities due Non-Submission of Documents while Granting Provisional Registration: ITAT remands Matter [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) directed the CIT(E) to give affordable opportunity to the assessee in the matter of non-submission of the documents while...
![CIT(E) unable to Verify Trust’s Activities due Non-Submission of Documents while Granting Provisional Registration: ITAT remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CITE-ITAT-ITAT-Ahmedabad-ITAT-Remands-Matter-Income-Tax-Appellate-Tribunal-Commissioner-Income-Tax-Submission-of-Documents-taxscan.jpg "CIT(E) unable to Verify Trust’s Activities due Non-Submission of Documents while Granting Provisional Registration: ITAT remands Matter [Read Order]")
AO's Order must be Erroneous and Prejudicial to invoke Section 263: ITAT sets aside Revision Order [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) orders that the assessing officer’s assessment order must be erroneous and prejudicial to invoke Section 263 of the Income Tax Act,...
![AOs Order must be Erroneous and Prejudicial to invoke Section 263: ITAT sets aside Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Revision-order-Income-Tax-Act-jurisdiction-ITAT-sets-aside-Order-ITAT-Order-Taxscan.jpg "AOs Order must be Erroneous and Prejudicial to invoke Section 263: ITAT sets aside Revision Order [Read Order]")
Income Tax Department cannot make Additions based on Statements Retracted during Search without Incriminating Material: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled that the Income Tax Department cannot make additions to an assessee's income based solely on statements made during a...
![Income Tax Department cannot make Additions based on Statements Retracted during Search without Incriminating Material: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Addition-Incriminating-Material-found-during-Search-and-Seizure-Incriminating-Material-Search-and-Seizure-ITAT-taxscan.jpg "Income Tax Department cannot make Additions based on Statements Retracted during Search without Incriminating Material: ITAT [Read Order]")
Addition u/s 69 of Income Tax Act Reduced without Considering Proper Evidences : ITAT Remands Matter Back to CIT(A) [Read Order]
The Ahmedabad bench of The Income Tax Appellate Tribunal ( ITAT ) recently allowed an appeal preferred by the Revenue against the decision made by Commissioner of Income Tax (Appeals) [ CIT (A) ]...
![Addition u/s 69 of Income Tax Act Reduced without Considering Proper Evidences : ITAT Remands Matter Back to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Ahmedabad-Income-Tax-Income-tax-act-Section-69-of-Income-Tax-Act-Addition-Reduction-taxscan.jpg "Addition u/s 69 of Income Tax Act Reduced without Considering Proper Evidences : ITAT Remands Matter Back to CIT(A) [Read Order]")