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
![Late Deposit of Employees Share of PF/ESI Contribution to Relevant Fund: ITAT Upholds Disallowance u/s 143(1)(a) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Late-Deposit-of-Employees-Deposit-Share-of-PF-PF-ESI-Contribution-to-Relevant-Fund-ITAT-Upholds-Disallowance-ITAT-Disallowance-Taxscan.jpg "Late Deposit of Employees Share of PF/ESI Contribution to Relevant Fund: ITAT Upholds Disallowance u/s 143(1)(a) [Read Order]")
Late Deposit of Employees' Share of PF/ESI Contribution to Relevant Fund: ITAT Upholds Disallowance u/s 143(1)(a) [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the disallowance under Section 143 (1)(a) of the Income Tax Act because...
![ESI/PF Contribution made after due Date: ITAT Disallows Deduction u/s 143(1) (a) of IT Act for Late Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ESI-or-PF-Contribution-made-after-due-Date-ESI-PF-due-Date-ITAT-Disallows-Deduction-IT-Act-for-Late-Deposit-Deduction-IT-Act-Late-Deposit-Taxscan.jpg "ESI/PF Contribution made after due Date: ITAT Disallows Deduction u/s 143(1) (a) of IT Act for Late Deposit [Read Order]")
![ITAT disallows Exemption under Section 54B for Property Purchased in Name of Wife [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-disallows-Exemption-ITAT-Exemption-Property-Purchased-in-Name-of-Wife-Name-of-Wife-Property-Purchased-taxscan.jpg "ITAT disallows Exemption under Section 54B for Property Purchased in Name of Wife [Read Order]")
![Lack of Enabling Provision in IT Act: ITAT quashes Disallowance of Claim u/s 143(1)(a) for Belated Filing of ITR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/IT-Act-ITAT-Disallowance-of-Claim-Filing-of-ITR-ITR-taxscan.jpg "Lack of Enabling Provision in IT Act: ITAT quashes Disallowance of Claim u/s 143(1)(a) for Belated Filing of ITR [Read Order]")
![Order u/s 143(3) Passed by AO, without Issuing Mandatory Notice u/s 143(2): ITAT Quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Order-AO-Mandatory-Notice-ITAT-taxscan-.jpg "Order u/s 143(3) Passed by AO, without Issuing Mandatory Notice u/s 143(2): ITAT Quashes Order [Read Order]")
Income surrendered by way of Account Receivables Not Taxable under Deeming Provisions of 69 r/w S. 115BBE: ITAT [Read Order]
The Chandigarh bench of Income Tax Appellate Tribunal (ITAT)has recently held that income surrendered by way of account receivable was not taxable under deeming provisions of Section 69 read with...
![Income surrendered by way of Account Receivables Not Taxable under Deeming Provisions of 69 r/w S. 115BBE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Income-Account-Receivables-Deeming-Provisions-Income-Tax-ITAT-taxscan.jpg "Income surrendered by way of Account Receivables Not Taxable under Deeming Provisions of 69 r/w S. 115BBE: ITAT [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 (PCIT) for the reassessment under Section 147 of...
![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]")
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]
The Chandigarh Income Tax Appellate Tribunal (ITAT) has recently held that assessing officers are bound to give explanation for not accepting submissions of assessee through a speaking order under...
![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]
The Chandigarh bench of Income Tax Appellate Tribunal (ITAT) recently held that the Assessing Officer could not disturb assessment order or re-assessment order which has attained finality except...
![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]
The Income Tax Appellate Tribunal ( ITAT ), Chandigarh Bench, has recently, in an appeal filed before it, held that the income tax authorities should charge legitimate taxes from the assessee and...
![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]")