ITAT Chennai
Explore the latest ITAT Chennai judgments, orders, and appellate decisions on direct tax matters from the Chennai bench of the Income Tax Appellate Tribunal
![Satisfaction Note Lacked Reference of Income Escapement in the Form of Assets Worth ₹50 Lacs: ITAT quashes Reassessment Beyond 6 Yrs [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116453-satisfaction-note-lacked-reference-income-escapement-form-assets-worth-50-lacs-itat-quashes-reassessment-beyond-6-yrs-taxscan.webp "Satisfaction Note Lacked Reference of Income Escapement in the Form of Assets Worth ₹50 Lacs: ITAT quashes Reassessment Beyond 6 Yrs [Read Order]")
Satisfaction Note Lacked Reference of Income Escapement in the Form of Assets Worth ₹50 Lacs: ITAT quashes Reassessment Beyond 6 Yrs [Read Order]
The Chennai Bench of the Income Tax AppellateTribunal (ITAT) ruled that the AO must record a "Satisfaction Note" expressly stating that they possess...
![Late Fee for Belated TDS Returns prior to 01.06.2015 invalid in absence of enabling Provision u/s 200A: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/250x150_2116123-late-fee-for-belated-tds-returns-itat-taxscan.jfif "Late Fee for Belated TDS Returns prior to 01.06.2015 invalid in absence of enabling Provision u/s 200A: ITAT [Read Order]")
![Notice u/s 148 issued by JAO instead of FAO Invalidates Reassessment: ITAT Quashes Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/250x150_2116007-notice-us-148-issued-jao-instead-fao-invalidates-reassessment-itat-quashes-proceedings-taxscan.webp "Notice u/s 148 issued by JAO instead of FAO Invalidates Reassessment: ITAT Quashes Proceedings [Read Order]")
![Old v/s New Limitation: ITAT Quashes AY 2013‑14 Reopening as Old Regime Bars Reassessment Despite New 10‑Year Rule u/s 149 [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/250x150_2110910-itat-chennai-reassessment-old-vs-new-limitation-reopening-old-regime-bars-taxscan.webp "Old v/s New Limitation: ITAT Quashes AY 2013‑14 Reopening as Old Regime Bars Reassessment Despite New 10‑Year Rule u/s 149 [Read Order]")
![Police Canteen Transactions with Members Not Business Activity, No Audit Required u/s 44AB: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/02/250x150_2101654-police-canteen-transactions-business-activity-audit-required-us-44ab-itat-txn.webp "Police Canteen Transactions with Members Not Business Activity, No Audit Required u/s 44AB: ITAT [Read Order]")
Purchases Attributed to Other Entities: ITAT Deletes ₹2.27 Crore Addition Citing AO's Acceptance of Facts in Remand Report [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition of ₹2,27,76,680 towards alleged unaccounted purchases made under Section 69C of the Income Tax Act, 1961 and...
![Purchases Attributed to Other Entities: ITAT Deletes ₹2.27 Crore Addition Citing AOs Acceptance of Facts in Remand Report [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101152-remand-report-taxscan.webp "Purchases Attributed to Other Entities: ITAT Deletes ₹2.27 Crore Addition Citing AOs Acceptance of Facts in Remand Report [Read Order]")
Trade Payables and Receivables Carried Forward from Earlier Years Not Fresh Credits: ITAT Deletes ₹5.99 Cr total Addition [Read Order]
The Chennai Bench of the Income Tax AppellateTribunal (ITAT) deleted a total addition of ₹5,99,66,944 made under Section 68 and ruled that Section 68 cannot be invoked for "trade payables"...
![Trade Payables and Receivables Carried Forward from Earlier Years Not Fresh Credits: ITAT Deletes ₹5.99 Cr total Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100878-trade-payable-itat-taxscan.webp "Trade Payables and Receivables Carried Forward from Earlier Years Not Fresh Credits: ITAT Deletes ₹5.99 Cr total Addition [Read Order]")
S. 234E TDS Late Fee Levy Prospective: ITAT Restores Appeal for Fresh Adjudication Subject to Payment of 10k Cost [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) restored the appeal for fresh adjudication by the Commissioner of Income Tax (Appeals) [CIT(A)] for TDS late fee issue subject to...
![S. 234E TDS Late Fee Levy Prospective: ITAT Restores Appeal for Fresh Adjudication Subject to Payment of 10k Cost [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100712-tds-late-fee-levy-prospective-itat-appeal-payment-taxscan.webp "S. 234E TDS Late Fee Levy Prospective: ITAT Restores Appeal for Fresh Adjudication Subject to Payment of 10k Cost [Read Order]")
Capital Gain addition of ₹1.11 Cr Addition for Sale of Agricultural Land: ITAT Restores Matter for verification [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) restored the appeal to the file of the Assessing Officer (AO) for verification in the case involving capital gain addition amounting to...
![Capital Gain addition of ₹1.11 Cr Addition for Sale of Agricultural Land: ITAT Restores Matter for verification [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100126-agricultural-land-agricultural-land-used-for-agricultural-purposes-income-tax-act-itat-taxscan.webp "Capital Gain addition of ₹1.11 Cr Addition for Sale of Agricultural Land: ITAT Restores Matter for verification [Read Order]")
![Unexplained Cash Credit: ITAT Restores Matter to CIT(A), allows to Rebut Remand Report [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100062-unexplained-cash-credit-taxscan.webp "Unexplained Cash Credit: ITAT Restores Matter to CIT(A), allows to Rebut Remand Report [Read Order]")
DDT is Charge on Company's Profits, Not on Shareholder’s Income: ITAT Rules DTAA Rate Not Applicable [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) held that the Commissioner of Income Tax (Appeals) [CIT(A)] erred in directing the refund of excess Dividend Distribution Tax (DDT) paid...
![DDT is Charge on Companys Profits, Not on Shareholder’s Income: ITAT Rules DTAA Rate Not Applicable [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100058-diidend-distribution-tax-taxscan.webp "DDT is Charge on Companys Profits, Not on Shareholder’s Income: ITAT Rules DTAA Rate Not Applicable [Read Order]")
Payments to Residents: ITAT Upholds Restriction of Disallowance to 30% Based on Documentary Evidence [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) confirmed the Commissioner of Income Tax (Appeal) [CIT(A)]'s decision to restrict the disallowance under Section 40(a)(i) to 30% after...
![Payments to Residents: ITAT Upholds Restriction of Disallowance to 30% Based on Documentary Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100056-disallowance-itat-taxscan.webp "Payments to Residents: ITAT Upholds Restriction of Disallowance to 30% Based on Documentary Evidence [Read Order]")