ITAT Chandigarh Judgments, Orders & News | Income Tax Appellate Tribunal

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ITAT Chandigarh

ITAT Chandigarh

Explore the latest ITAT Chandigarh judgments, orders, and appellate decisions on direct tax matters from the Chandigarh bench of the Income Tax Appellate Tribunal

Income Tax Addition Based Solely on Third Party Digital Evidence without any Corroborating Evidence Unsustainable: ITAT [Read Order]

Solony Padhi

The Income Tax AppellateTribunal (ITAT) Chandigarh Bench has deleted a substantial addition to the Income of the assessee, amounting to ₹1.7 Cr and...

Arbitrary Disallowance of Business Expenditure without Evidence of Discrepancy Unsustainable: ITAT...

Failure to E-File Form 10 Results in Denial of Income Accumulation Claim: ITAT Restores Matter to...

ITAT Weekly Round-up

Extrapolation Not Permitted in Income Tax Search Assessment Proceedings: ITAT rules Order...

ITAT Rules ₹1.62 Cr Bogus Purchase Addition Based on WhatsApp Chats and Ex-Employee Statements as Unsustainable [Read Order]

The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) held that additions towards alleged bogus purchases, made solely on the basis of WhatsApp chats and statements of former employees...

Unauthenticated Digital Data Cannot Sustain Addition: ITAT Quashes ₹9.40 Crore u/s 69C [Read Order]

The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has held that an addition towards unexplained expenditure under Section 69C of the Income TaxAct, 1961, made solely based on...

Assessment quashed without granting Liberty of Reopening to AO: ITAT rectifies order as per SC Judgement [Read Order]

The Chandigarh Bench of the Income TaxAppellate Tribunal (ITAT) ruled that failing to provide the Assessing Officer (AO) liberty to initiate reassessment proceedings, as held by the Supreme Courtin...

Failure to Issue Mandatory Draft Assessment Order to Non-Resident u/s 144C(1) Invalidates Search Assessment: ITAT Quashes Order [Read Order]

The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) quashed search assessment and ruled that the Assessing Officer (AO) failed to mandatorily issue draft assessment order to ...

Revision of Assessment Order u/s 263 Not Valid for "Notional Interest" recognized under IND-AS: ITAT Limits Reassessment to Stock Valuation Issue

In a recent ruling on the scope of revisionary jurisdiction under Section 263 of the Income Tax Act, 1961, the Chandigarh Bench of the Income Tax Appellate Tribunal has partly upheld the order of...

Taxpayer to Prove Fund Flow of Loans through Partner's Repayments to HUFs: ITAT Remands Unsecured Loan Addition Matter [Read Order]

The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) remanded the matter ₹35,00,000 to the Commissioner of Income Tax (Appeals) [CIT(A)] to allow the assessee to prove the complete fund ...

Taxability Determined by Employment Status: ITAT Holds Employee Transferred from PSEB to PSPCL Eligible for Exemption Only for Service Period Under PSEB [Read Order]

The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) held that the assessee was not entitled to full tax exemption on his entire leave encashment received upon retirement from Punjab ...