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
![Notices uploaded only on Income Tax Portal may not be Treated as Valid Service of Notice: ITAT quashes Reassessment Proceedings against Buddhist monk [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Chandigarh-Reassessment-Income-Tax-Portal-Taxscan.jpg "Notices uploaded only on Income Tax Portal may not be Treated as Valid Service of Notice: ITAT quashes Reassessment Proceedings against Buddhist monk [Read Order]")
Notices uploaded only on Income Tax Portal may not be Treated as Valid Service of Notice: ITAT quashes Reassessment Proceedings against Buddhist monk [Read Order]
The Chandigarh bench of Income Tax Appellate Tribunal ( ITAT ) quashed reassessment proceedings initiated against, ruling that the issuance of...
![Mere Difference of Opinion with AO not a Base to Exercise Revision Jurisdiction under Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-Income-tax-appellate-tribunal-income-tax-act-income-tax-news-AO-TAXSCAN.jpg "Mere Difference of Opinion with AO not a Base to Exercise Revision Jurisdiction under Income Tax Act: ITAT [Read Order]")
![Surrender of Additional Professional Income Covering Expenditure Incurred on Building: ITAT deletes Addition u/s 69 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-Income-tax-income-professional-income-taxscan-.jpg "Surrender of Additional Professional Income Covering Expenditure Incurred on Building: ITAT deletes Addition u/s 69 of Income Tax Act [Read Order]")
Investment Income from Excess Stock cannot be Taxed u/s 69 B of Income Tax Act, Must be Assessed as Business Income: ITAT [Read Order]
The Chandigarh bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that investment income from excess stock cannot be taxed under Section 69 B of Income Tax Act, 1961 must be assessed as...
![Investment Income from Excess Stock cannot be Taxed u/s 69 B of Income Tax Act, Must be Assessed as Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Investment-income-taxation-Business-income-assessment-Excess-stock-taxation-Taxation-of-investment-income-taxscan.jpg "Investment Income from Excess Stock cannot be Taxed u/s 69 B of Income Tax Act, Must be Assessed as Business Income: ITAT [Read Order]")
Hospital Building Construction Investment from Professional Receipts shall compute under Head of Business Income: ITAT [Read Order]
The Chandigarh Income Tax Appellate Tribunal ( ITAT ) held that investment in construction of hospital buildings made out from the professional receipts are computed under head business income. ...
![Hospital Building Construction Investment from Professional Receipts shall compute under Head of Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Chandigarh-Income-tax-Hospital-Investment-Head-of-Business-Income-Business-income-computation-Tax-for-hospital-construction-taxscan.jpg "Hospital Building Construction Investment from Professional Receipts shall compute under Head of Business Income: ITAT [Read Order]")
Taxpayer can give Opportunity to Furnish Critical Additional Evidence before Completing Assessment u/s 144: ITAT [Read Order]
The Chandigarh bench of the Income Tax Appellate Tribunal ( ITAT ) has held that taxpayers can be allowed to furnish critical additional evidence before completing an assessment under section 144 of...
![Taxpayer can give Opportunity to Furnish Critical Additional Evidence before Completing Assessment u/s 144: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-Chandigarh-ITAT-Income-Tax-Income-Tax-Appellate-Tribunal-ITAT-ruling-on-taxpayer-evidence-Taxscan.jpg "Taxpayer can give Opportunity to Furnish Critical Additional Evidence before Completing Assessment u/s 144: ITAT [Read Order]")
![ITAT Annual Digest [Part 57]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Annual-Digest-Tax-tribunal-updates-Key-tax-judgments-2023-Income-tax-updates-taxscan.jpg "ITAT Annual Digest [Part 57]")
Minor delays in uploading Assessment Orders or generating DIN will not render assessments unsustainable: ITAT [Read Order]
The Chandigarh bench of the Income Tax Appellate Tribunal (ITAT) observed that minor delays in uploading assessment orders or generating Document Identification Number (DIN) will not render...
![Minor delays in uploading Assessment Orders or generating DIN will not render assessments unsustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Chandigarh-Assessment-order-Document-Identification-Number-DIN-generation-Delay-in-Assessment-Order-Income-Tax-Appellate-Tribunal-taxscan.jpg "Minor delays in uploading Assessment Orders or generating DIN will not render assessments unsustainable: ITAT [Read Order]")
Time taken for legal Remedy against Special Audit shall be excluded from Prescribed Time Limit: ITAT deletes Penalty u/s 27I(1)(b) of Income Tax Act [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal (ITAT) has deleted the penalty under Section 27I(1)(b) of Income Tax Act holding that ties taken for legal remedy against the special audit shall...
![Time taken for legal Remedy against Special Audit shall be excluded from Prescribed Time Limit: ITAT deletes Penalty u/s 27I(1)(b) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/legal-Remedy-Special-Audit-Prescribed-Time-Limit-ITAT-Penalty-Income-Tax-Act-taxscan.jpg "Time taken for legal Remedy against Special Audit shall be excluded from Prescribed Time Limit: ITAT deletes Penalty u/s 27I(1)(b) of Income Tax Act [Read Order]")
No Addition can be made u/s 153A in absence of Incriminating Material found during course of Search conducted u/s 132 of Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh bench, held that no addition could be made under Section 153A of the Income Tax Act, 1961, in the absence of incriminating material found during...
![No Addition can be made u/s 153A in absence of Incriminating Material found during course of Search conducted u/s 132 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Addition-Incriminating-Material-during-course-Search-conducted-Income-Tax-Act-ITAT-TAXSCAN.jpg "No Addition can be made u/s 153A in absence of Incriminating Material found during course of Search conducted u/s 132 of Income Tax Act: ITAT [Read Order]")