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
![No Deeming Provision stands when Source of Income explained with Corroborative Evidence: ITAT sets aside Revisional Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/No-deeming-provision-source-of-income-corroborative-evidence-ITAT-revisional-order-taxscan.jpg "No Deeming Provision stands when Source of Income explained with Corroborative Evidence: ITAT sets aside Revisional Order [Read Order]")
No Deeming Provision stands when Source of Income explained with Corroborative Evidence: ITAT sets aside Revisional Order [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh bench has held that no deeming provision can be invoked when the source of the income was...
![Repayment of Loan taken for Construction of Building by Assessee Society considered as Income If for Charitable Purposes: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Repayment-construction-of-building-assessee-income-charitable-purposes-ITAT-Taxscan.jpg "Repayment of Loan taken for Construction of Building by Assessee Society considered as Income If for Charitable Purposes: ITAT [Read Order]")
![Participation in proceedings before Tax Authorities should be given High Priority: ITAT says Govt Corporation is like any Other Assessee cannot be given Preferential Treatment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Participation-Tax-Authorities-high-priority-ITAT-Government-Corporation-assessee-preferential-treatment-Taxscan.jpeg "Participation in proceedings before Tax Authorities should be given High Priority: ITAT says Govt Corporation is like any Other Assessee cannot be given Preferential Treatment [Read Order]")
![Gross Receipts of Freight Services against Disbursements to Ex-Servicemen Truck Owners necessary to claim TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Gross-receipts-Freight-services-disbursements-Ex-servicemen-truck-owners-TDS-ITAT-Taxscan-.jpeg "Gross Receipts of Freight Services against Disbursements to Ex-Servicemen Truck Owners necessary to claim TDS: ITAT [Read Order]")
![Appeal dismissed on ground of Delay of 252 Days without asking Reasons: ITAT directs NFAC to Re-consider [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Appeal-Delay-ITAT-NFAC-Re-consider-Taxscan.jpg "Appeal dismissed on ground of Delay of 252 Days without asking Reasons: ITAT directs NFAC to Re-consider [Read Order]")
Inquiries made by AO can’t be held Erroneous on Mere Opinion of CIT(A) asking for further Inquiry: ITAT [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal (ITAT) held that inquiries made by AO cannot be held erroneous on mere opinion of CIT(A) asking for further inquiry. The assessee, Sh. Rajeev...
![Inquiries made by AO can’t be held Erroneous on Mere Opinion of CIT(A) asking for further Inquiry: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Inquiries-AO-CITA-ITAT-Taxscan.jpg "Inquiries made by AO can’t be held Erroneous on Mere Opinion of CIT(A) asking for further Inquiry: ITAT [Read Order]")
ITAT deletes Disallowance as prior period Expenses as Assessee paid and accounted for Expenses in Books of Accounts [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal (ITAT) has deleted the Disallowance as prior period expenses as assessee paid and accounted for the expenses in the books of accounts. The...
PCIT can’t assume Jurisdiction u/s 263 when various Benches of Tribunal have already decided in favor of Assessee: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench ruled that the PCIT(A) can not assume Jurisdiction under section 263 when various Benches of the Tribunal have already decided in favour of...
![PCIT can’t assume Jurisdiction u/s 263 when various Benches of Tribunal have already decided in favor of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/PCIT-Benches-of-Tribunal-Assessee-ITAT-Taxscan.jpg "PCIT can’t assume Jurisdiction u/s 263 when various Benches of Tribunal have already decided in favor of Assessee: ITAT [Read Order]")
Bar Associations working for Public Good can’t be denied Registration under u/s 12A(a): ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench while allowing the registration under section 12A(a) ruled that the Bar Association is working for public good and they cannot be denied the...
![Bar Associations working for Public Good can’t be denied Registration under u/s 12A(a): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Bar-Associations-working-for-public-good-registration-ITAT-Taxscan.jpeg "Bar Associations working for Public Good can’t be denied Registration under u/s 12A(a): ITAT [Read Order]")
Tax Authorities can’t evade responsibility to ensure only correct and due Taxes are collected, No Taxpayer to be burdened with unfair additions: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench held that the Tax authorities can not evade responsibility to ensure only correct and due taxes are collected and no taxpayer to be burdened...
![Tax Authorities can’t evade responsibility to ensure only correct and due Taxes are collected, No Taxpayer to be burdened with unfair additions: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/ITAT-due-taxes-taxpayer-tax-authorities-taxscan.jpg "Tax Authorities can’t evade responsibility to ensure only correct and due Taxes are collected, No Taxpayer to be burdened with unfair additions: ITAT [Read Order]")
![PCIT cant assume Jurisdiction u/s 263 when AO has made Sufficient Enquiry: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Assessment.jpg "PCIT cant assume Jurisdiction u/s 263 when AO has made Sufficient Enquiry: ITAT [Read Order]")
Income Tax Search and Seizure: Seizure of undisclosed jewellery and its assessment thereupon- Legal Treatise
Introduction: The Central Board of Direct Taxes vide Instruction no. 1916 dated 11-05-1994, clarified that no seizure should be made by the Search Party of the Jewellery and Ornaments found during...
