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 Annual Digest 2024: ITAT Cases [Part 14]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-2024-Annual-Digest-ITAT-Cases-Income-Tax-Annual-Digest-2024-annual-round-up-ITAT-ITAT-Annual-Digest-taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 14]")
Income Tax Annual Digest 2024: ITAT Cases [Part 14]
This annual round-up analytically summarizes all the Income Tax related Orders of the Income Tax Appellate Tribunal (ITAT) Benches of India reported...
![Rs.19 Lakh ‘Unexplained Money’ with Golgappa Vendor: ITAT Remands Income Tax matter Directing Opportunity for Personal Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Golgappa-vendor-taxscan-.png "Rs.19 Lakh ‘Unexplained Money’ with Golgappa Vendor: ITAT Remands Income Tax matter Directing Opportunity for Personal Hearing [Read Order]")
![No Incriminating Material Found against Oswal Fab Knits: ITAT deletes Additions [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Chandigarh-Income-Tax-Income-Tax-Appellate-Tribunal-TAXSCAN.jpg "No Incriminating Material Found against Oswal Fab Knits: ITAT deletes Additions [Read Order]")
![Inapplicability of Advance Tax u/s 249(4): ITAT remands Case to CIT(A) for Re-examination [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Chandigarh-Income-Tax-Income-Tax-Appellate-Tribunal-Advance-Tax-under-ITAT-TAXSCAN.jpg "Inapplicability of Advance Tax u/s 249(4): ITAT remands Case to CIT(A) for Re-examination [Read Order]")
![Jewellery Owners Late ITR Filing Rejected: ITAT Upholds Addition of Demonetization Period Deposits Due to Lack of Justification [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-Jewellery-Owners-Late-ITR-Filing-ITAT-Upholds-Addition-of-Demonetization-Period-Income-Tax-Appellate-Tribunal-l-ITAT-Chandigarh-ITAT-Upholds-Taxscan.jpg "Jewellery Owners Late ITR Filing Rejected: ITAT Upholds Addition of Demonetization Period Deposits Due to Lack of Justification [Read Order]")
![ITAT Quashes Reassessment Due to Non-Issuance of Mandatory S.143(2) Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-Section-1432-Income-Tax-Act-Income-tax-reassessment-taxscan.jpg "ITAT Quashes Reassessment Due to Non-Issuance of Mandatory S.143(2) Notice [Read Order]")
ITAT dismisses Revenue's Appeal as Tax Effect Falls Below Rs. 60 Lakh Limit Set by CBDT Circular [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT ) dismissed the Revenue's appeal, as the tax effect of Rs. 56,31,819 fell below the threshold limit of Rs. 60 lakh set by the Central...
![ITAT dismisses Revenues Appeal as Tax Effect Falls Below Rs. 60 Lakh Limit Set by CBDT Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-Revenues-Appeal-Tax-Effect-Set-by-CBDT-Circular-taxscan.jpg "ITAT dismisses Revenues Appeal as Tax Effect Falls Below Rs. 60 Lakh Limit Set by CBDT Circular [Read Order]")
No Finding by CIT(A) against Claim u/s 56(2)(viib): ITAT remands Revision Order for Re-examination of Qualification as Venture Capital [Read Order]
The Chandigarh bench of the Income Tax Appellate Tribunal ( ITAT ) remanded the revision order for the re-examination of qualification as venture capital as there was no finding by the Commissioner...
![No Finding by CIT(A) against Claim u/s 56(2)(viib): ITAT remands Revision Order for Re-examination of Qualification as Venture Capital [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-ITAT-Chandigarh-CIT-Against-Claim-TAXSCAN.webp "No Finding by CIT(A) against Claim u/s 56(2)(viib): ITAT remands Revision Order for Re-examination of Qualification as Venture Capital [Read Order]")
![Lack of Notice for Hearing served to assessee: ITAT restores file for Denovo proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/TAT-ITAT-Chandigarh-Denovo-proceedings-Lack-of-notice-for-hearing-ITAT-restores-file-Income-tax-taxscan.jpg "Lack of Notice for Hearing served to assessee: ITAT restores file for Denovo proceedings [Read Order]")
ITAT sets aside Ex-Parte addition of Rs. 29.5 lakh due to assessee’s Illness and Husband's Demise [Read Order]Â
The Chandigarh bench of the Income Tax Appellate Tribunal ( ITAT ) sets aside the ex-parte order due to the assessee’s illness and husband's demise and grants a final hearing regarding the addition...
![ITAT sets aside Ex-Parte addition of Rs. 29.5 lakh due to assessee’s Illness and Husbands Demise [Read Order]Â](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Chandigarh-Income-Tax-Ex-parte-order-by-ITAT-TAXSCAN.jpeg "ITAT sets aside Ex-Parte addition of Rs. 29.5 lakh due to assessee’s Illness and Husbands Demise [Read Order]Â")
![Form 67 Filed within Deadline with ITR: ITAT allows Foreign Tax Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Chandigarh-Income-tax-Form-67-Filed-Income-Tax-Return-Foreign-Tax-Credit-ITAT-allows-Foreign-Tax-Credit-taxscan.jpg "Form 67 Filed within Deadline with ITR: ITAT allows Foreign Tax Credit [Read Order]")