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
![Loose Computerized Sheet Found at Taxpayer’s Premises Not Corroborative Evidence: ITAT Deletes ₹7 Crore Addition and Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/06/21/500x300_2051593-itat-loose-computerized-sheet-taxpayers-evidence-addition-penalty-taxscan.webp "Loose Computerized Sheet Found at Taxpayer’s Premises Not Corroborative Evidence: ITAT Deletes ₹7 Crore Addition and Penalty [Read Order]")
Loose Computerized Sheet Found at Taxpayer’s Premises Not Corroborative Evidence: ITAT Deletes ₹7 Crore Addition and Penalty [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that a loose computerized sheet found during a search without...
![Himachal Pradesh HC Allows Benefit u/s 80-IC of Income Tax Act @ 100% of profit relying on Supreme Court Judgement [Read Order]](https://images.taxscan.in/h-upload/2025/06/15/250x150_2044736-himachal-pradesh-hc-income-tax-act-supreme-court-judgement-taxscan.webp "Himachal Pradesh HC Allows Benefit u/s 80-IC of Income Tax Act @ 100% of profit relying on Supreme Court Judgement [Read Order]")
![CESTAT Rules in Favor of Maruti Suzuki: Allows Cenvat Credit on Catering for Business Events, Denies for Factory Workers Post-2011 Amendment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-CESTAT-Rules-CESTAT-Rules-in-Favor-of-Maruti-Suzuki-Maruti-Suzuki-taxscan.jpg "CESTAT Rules in Favor of Maruti Suzuki: Allows Cenvat Credit on Catering for Business Events, Denies for Factory Workers Post-2011 Amendment [Read Order]")
![ITAT Quashes PCIT’s Order u/s 263 for Relying on Audit Objection [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ruling-Section-263-IT-Act-PCIT-revision-power-taxscan.jpg "ITAT Quashes PCIT’s Order u/s 263 for Relying on Audit Objection [Read Order]")
![Lack of Jurisdiction Disqualifies Entire Tax Proceedings against NRI: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Lack-Jurisdiction-Disqualifies-Tax-Proceedings-NRI-ITAT-taxscan.jpg "Lack of Jurisdiction Disqualifies Entire Tax Proceedings against NRI: ITAT [Read Order]")
ITAT Upholds CIT(A) Order, Deletes Additions u/s 153A Citing Lack of Incriminating Material Post-Search [Read Order]
The Income Tax Appellate Tribunal (ITAT) Chandigarh ruled in favor of the assessee and upheld the order of the Commissioner of Income Tax (Appeals) CIT(A), deleting the additions made under Section...
![ITAT Upholds CIT(A) Order, Deletes Additions u/s 153A Citing Lack of Incriminating Material Post-Search [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Chandigarh-incometax-addition-Section-153A-of-income-tax-act-TAXSCAN.jpg "ITAT Upholds CIT(A) Order, Deletes Additions u/s 153A Citing Lack of Incriminating Material Post-Search [Read Order]")
ITAT Directs CIT(A) to Re-Adjudicate Appeal, Citing Failure to Address Key Grounds Relating to 115JB and MAT Credit [Read Order]
The Income Tax Appellate Tribunal (ITAT) Chandigarh Bench has set aside an order by the Commissioner of Income Tax (Appeals) [CIT(A)] and directed fresh adjudication citing the failure to address key...
![ITAT Directs CIT(A) to Re-Adjudicate Appeal, Citing Failure to Address Key Grounds Relating to 115JB and MAT Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/MAT-Credit.jpg "ITAT Directs CIT(A) to Re-Adjudicate Appeal, Citing Failure to Address Key Grounds Relating to 115JB and MAT Credit [Read Order]")
Construction on Land Owned by Taxpayer's Mother is Vaild: ITAT Grants full S. 54F Deduction, Accepts Approved Valuer's Report [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) granted full deduction under Section 54F of the Income Tax Act, 1961, citing construction on land owned by the taxpayer's mother was...
![Construction on Land Owned by Taxpayers Mother is Vaild: ITAT Grants full S. 54F Deduction, Accepts Approved Valuers Report [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Chandigarh-Income-Tax-News-Section-54F-Valuers-Report-Taxscan.jpg "Construction on Land Owned by Taxpayers Mother is Vaild: ITAT Grants full S. 54F Deduction, Accepts Approved Valuers Report [Read Order]")
S. 12A Application Pending Before CIT(E): ITAT Remands S. 80G Claim Rejection Matter for Concurrent Consideration [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal ( ITAT ) remanded the matter concerning the rejection of Shiv Manav Nirman Sansthan’s application for registration under Section 80G of the...
![S. 12A Application Pending Before CIT(E): ITAT Remands S. 80G Claim Rejection Matter for Concurrent Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CIT-ITAT-registration-under-Section-80G-Chandigarh-Bench-of-ITAT-Income-tax-Income-tax-news-ITAT-NEWS-reassessment-Section-12A-of-the-Income-Tax-Act-Taxscan.jpg "S. 12A Application Pending Before CIT(E): ITAT Remands S. 80G Claim Rejection Matter for Concurrent Consideration [Read Order]")
Not Every Bank Deposit constitutes Income: ITAT remands Agriculturist's Unexplained Cash Deposit Matter for Reconsideration [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that not all bank deposits could be presumed as taxable income and remanded two appeals concerning additions of unexplained...
![Not Every Bank Deposit constitutes Income: ITAT remands Agriculturists Unexplained Cash Deposit Matter for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Bank-Deposit-Constitutes-Income-ITAT-ITAT-Remands-Unexplained-Cash-Deposit-Reconsideration-taxable-income-unexplained-cash-deposits-Commissioner-of-Income-Tax-CIT-Taxscan.jpg "Not Every Bank Deposit constitutes Income: ITAT remands Agriculturists Unexplained Cash Deposit Matter for Reconsideration [Read Order]")
Trader Sold Opening Stock at Discounted Rates leading to Higher Sales compared to Previous Years: ITAT deletes 32 Lakh Addition [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the addition of Rs. 32 lakhs made by the Assessing Officer ( AO ), citing the assessee’s higher sales as a result of the...
![Trader Sold Opening Stock at Discounted Rates leading to Higher Sales compared to Previous Years: ITAT deletes 32 Lakh Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Discounts-ITAT-Discounted-Rates-taxscan.jpg "Trader Sold Opening Stock at Discounted Rates leading to Higher Sales compared to Previous Years: ITAT deletes 32 Lakh Addition [Read Order]")
Illiterate Agriculturist Unaware of Complex Tax Proceedings: ITAT Condones 228-Day Delay, Remands Unexplained Cash Credit Matter [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal ( ITAT ) condoned a 228-day delay in filing an appeal acknowledging illiterate agriculturists lacked awareness of tax procedures and remanded...
![Illiterate Agriculturist Unaware of Complex Tax Proceedings: ITAT Condones 228-Day Delay, Remands Unexplained Cash Credit Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Chandigarh-ITAT-Condones-delay-Unexplained-Cash-Credit-Agriculturist-Unaware-of-Complex-Tax-taxscan.jpg "Illiterate Agriculturist Unaware of Complex Tax Proceedings: ITAT Condones 228-Day Delay, Remands Unexplained Cash Credit Matter [Read Order]")