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
![Sanction by PCIT for Re-Assessment u/s 147 was Mechanical Approval without Application of Mind: ITAT directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/PCIT-Re-Assessment-Mechanical-Approval-ITAT-Re-Adjudication-Income-Tax-taxscan.jpg "Sanction by PCIT for Re-Assessment u/s 147 was Mechanical Approval without Application of Mind: ITAT directs Re-Adjudication [Read Order]")
Sanction by PCIT for Re-Assessment u/s 147 was Mechanical Approval without Application of Mind: ITAT directs Re-Adjudication [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal (ITAT) has re-adjudication observing that the sanction by Principal Commissioner of Income Tax...
![AO Bound to give Explanation for Not Accepting Submissions of Assessee through a Speaking Order u/s 69 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/AO-Explanation-Assessee-Income-Tax-Act-ITAT-Income-Tax-Taxscan.jpg "AO Bound to give Explanation for Not Accepting Submissions of Assessee through a Speaking Order u/s 69 of Income Tax Act: ITAT [Read Order]")
![Income Tax: Wrong Claim of Depreciation Does not Attract Penalty, Rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Tax-Wrong-Claim-Claim-of-Depreciation-Wrong-Claim-of-Depreciation-Penalty-Rules-ITAT-Taxscan.jpg "Income Tax: Wrong Claim of Depreciation Does not Attract Penalty, Rules ITAT [Read Order]")
![AO cannot Disturb Assessment /Re- Assessment attained Finality Except during proceeding u/s 153A: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/AO-Assessment-Re-Assessment-ITAT-TAXSCAN.jpg "AO cannot Disturb Assessment /Re- Assessment attained Finality Except during proceeding u/s 153A: ITAT [Read Order]")
![Income Tax Authorities should charge Legitimate Taxes from Assessee, Penalty cannot be Imposed for Bonafide Mistakes: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Tax-Authorities-Income-Tax-Tax-Taxes-Penalty-ITAT-taxscan.jpg "Income Tax Authorities should charge Legitimate Taxes from Assessee, Penalty cannot be Imposed for Bonafide Mistakes: ITAT [Read Order]")
Income Tax Deduction cannot be Disallowed due to Bonafide Mistake or Error on the part of the Taxpayer: ITAT [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal (ITAT) ruled that Income Tax Deduction under section 80IC of Income Tax Act, 1961 cannot be disallowed due to the bonafide mistake or error on...
![Income Tax Deduction cannot be Disallowed due to Bonafide Mistake or Error on the part of the Taxpayer: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Tax-Deduction-Bonafide-Mistake-Income-Tax-Taxpayer-ITAT-taxscan.jpg "Income Tax Deduction cannot be Disallowed due to Bonafide Mistake or Error on the part of the Taxpayer: ITAT [Read Order]")
Revisional Authority shall Avoid the attitude of “I have the Power and I shall exercise”: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, has recently in an appeal filed before it, held that the revisional authority shall avoid the attitude of “I have the power and I shall...
![Revisional Authority shall Avoid the attitude of “I have the Power and I shall exercise”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Revisional-Authority-ITAT-TAXSCAN.jpg "Revisional Authority shall Avoid the attitude of “I have the Power and I shall exercise”: ITAT [Read Order]")
![Issue Not subject to Limited Scrutiny cannot be raised in Revisionary Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Scrutiny-Revisionary-Proceedings-ITAT-Limited-Scrutiny-taxscan.jpg "Issue Not subject to Limited Scrutiny cannot be raised in Revisionary Proceedings: ITAT [Read Order]")
Failure to Point Out any Error which can be Prejudicial to Interest of Revenue: ITAT quashes the Revisional Order [Read Order]
The Chandigarh bench of the Income Tax Appellate Tribunal (ITAT) quashed the revisional order when PCIT failed to point out any error which can be prejudicial to interest of Revenue. Shri Gurdeep...
![Failure to Point Out any Error which can be Prejudicial to Interest of Revenue: ITAT quashes the Revisional Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Interest-of-Revenue-ITAT-Revisional-Order-taxscan.jpg "Failure to Point Out any Error which can be Prejudicial to Interest of Revenue: ITAT quashes the Revisional Order [Read Order]")
'Tax Authorities should stop functioning with the colonial mindset dispensing justice to the colonies': ITAT Slams Income Tax Dept for Arbitrary Use of Power [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal ( ITAT ) has recently observed “Tax Authorities should stop functioning with the colonial mindset dispensing justice to the colonies” and...
![Tax Authorities should stop functioning with the colonial mindset dispensing justice to the colonies: ITAT Slams Income Tax Dept for Arbitrary Use of Power [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Tax-Authorities-justice-ITAT-Income-Tax-Department-Income-Tax-Tax-Arbitrary-Use-of-Power-Power-Taxscan.jpg "Tax Authorities should stop functioning with the colonial mindset dispensing justice to the colonies: ITAT Slams Income Tax Dept for Arbitrary Use of Power [Read Order]")
Income Tax penalty levied u/s 271(1)(C) not attract as TDS already deducted under DTAA: ITAT [Read Order]
Income Tax Appellate Tribunal ( ITAT ) of Chandigarh bench ruled that the penalty under section 271(1)(c) does not attract as the Tax Deduction Source (TDS) already deducted under Double Taxation...
![Income Tax penalty levied u/s 271(1)(C) not attract as TDS already deducted under DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-penalty-Income-Tax-penalty-Tax-TDS-DTAA-Taxscan.jpg "Income Tax penalty levied u/s 271(1)(C) not attract as TDS already deducted under DTAA: ITAT [Read Order]")
Failure of AO in Applying Rate of Tax as per Amended Law: ITAT validates Revision Order [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh validated the revision order as there was a failure of the Assessing Officer (AO) in applying the rate of tax as per the amended law. The assessee...
![Failure of AO in Applying Rate of Tax as per Amended Law: ITAT validates Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/AO-Applying-Rate-of-Tax-as-per-Amended-Law-ITAT-Revision-Order-TAXSCAN.jpg "Failure of AO in Applying Rate of Tax as per Amended Law: ITAT validates Revision Order [Read Order]")