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
Income Tax Notices Sent to Spam Folder in E-Mail, Not Replied: ITAT Sets Aside Ex-Parte Order citing Violation of Natural Justice
The Chennai Bench of Income Tax Appellate Tribunal( ITAT)set aside the ex parte order passed by the Commissioner of Income Tax(Appeals)[CIT(A)] for...
![Lack of Corroborative Evidence for Addition of Rs.4.93 Cr as Unaccounted Property Investment: ITAT Dismisses Revenue Appeals [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-property-case.jpg "Lack of Corroborative Evidence for Addition of Rs.4.93 Cr as Unaccounted Property Investment: ITAT Dismisses Revenue Appeals [Read Order]")
![AO Failed to specify Transaction Details: ITAT Remands Rs. 50.5 Lakh Unexplained Money Matter for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/AO-Failed-to-specify-Transaction-Details-Transaction-Details-ITAT-taxscan.jpg "AO Failed to specify Transaction Details: ITAT Remands Rs. 50.5 Lakh Unexplained Money Matter for Reconsideration [Read Order]")
![S. 80P(2) Deduction Disallowed for Lack of License: ITAT Remands Matter on Deduction claim on Co-operative bank Interest Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/bank-interest-site-img.jpg "S. 80P(2) Deduction Disallowed for Lack of License: ITAT Remands Matter on Deduction claim on Co-operative bank Interest Income [Read Order]")
![Disallowance of Cost of Improvement Claim of Rs.18 lakh: ITAT Grants One more Opportunity to Substantiate Claim with Documentary Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Disallowance-ITAT-Taxscan.jpg "Disallowance of Cost of Improvement Claim of Rs.18 lakh: ITAT Grants One more Opportunity to Substantiate Claim with Documentary Evidence [Read Order]")
Mere Change of Opinion not Necessary Ingredient For Reassessment: ITAT quashes Reassessment on Software License Fee [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal ( ITAT ) has quashed a reassessment order and ruled that the reopening of the assessment was invalid due to it being based on a mere change of...
![Mere Change of Opinion not Necessary Ingredient For Reassessment: ITAT quashes Reassessment on Software License Fee [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Software-License-ITAT-Quashes-Reassessment-taxscan.jpg "Mere Change of Opinion not Necessary Ingredient For Reassessment: ITAT quashes Reassessment on Software License Fee [Read Order]")
Non-Mention of Rule 46A Not Ground to Reject additional evidence: ITAT Remands Rs. 23.08 Cash Deposit Matter for fresh adjudication [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a case involving an addition of Rs. 23.08 lakh for unexplained cash deposits and held that the Commissioner of Income Tax...
![Non-Mention of Rule 46A Not Ground to Reject additional evidence: ITAT Remands Rs. 23.08 Cash Deposit Matter for fresh adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Cash-Deposit-Sources-Income-Tax-Act-ITAT.jpeg "Non-Mention of Rule 46A Not Ground to Reject additional evidence: ITAT Remands Rs. 23.08 Cash Deposit Matter for fresh adjudication [Read Order]")
Non-Compliance to SCN for Cash Deposits of Rs. 6.16 Cr: ITAT Remands for Fresh Adjudication of Co-Operative Society with 5k Costs [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a case involving unexplained cash deposits of Rs. 6.16 crore to the Assessing Officer (AO) for fresh adjudication, citing...
![Non-Compliance to SCN for Cash Deposits of Rs. 6.16 Cr: ITAT Remands for Fresh Adjudication of Co-Operative Society with 5k Costs [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Cooperative-society-ITAT-Taxscan.jpg "Non-Compliance to SCN for Cash Deposits of Rs. 6.16 Cr: ITAT Remands for Fresh Adjudication of Co-Operative Society with 5k Costs [Read Order]")
Condonation Petition For Delay in Filing ITR Pending: ITAT Remands S.80P Denial Matter of Co-operative Society [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has remanded section 80P denial matter of cooperative society to the Commissioner of Income Tax (Appeals) [CIT(A)] for fresh adjudication...
![Condonation Petition For Delay in Filing ITR Pending: ITAT Remands S.80P Denial Matter of Co-operative Society [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITR-Filing.jpg "Condonation Petition For Delay in Filing ITR Pending: ITAT Remands S.80P Denial Matter of Co-operative Society [Read Order]")
ITAT Remands Rs. 2.31 Crore Addition Matter to Conduct Appropriate Enquiry for Cash Deposit and S. 40(a) Disallowance Matter [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a case involving additions of Rs. 2.31 crore back to the Assessing Officer (AO) for fresh adjudication, citing the need for...
![ITAT Remands Rs. 2.31 Crore Addition Matter to Conduct Appropriate Enquiry for Cash Deposit and S. 40(a) Disallowance Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Cash-Deposit-ITAT-Chennai-taxscan.jpg "ITAT Remands Rs. 2.31 Crore Addition Matter to Conduct Appropriate Enquiry for Cash Deposit and S. 40(a) Disallowance Matter [Read Order]")
ITR Not Filed Despite High Value Transaction in Savings Account Due to Illiteracy: ITAT Directs for Fresh Adjudication on Rs.5k Costs [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal ( ITAT ) remanded for fresh adjudication with cost of Rs. 5000 in the case involving high value transactions in savings accounts for which...
![ITR Not Filed Despite High Value Transaction in Savings Account Due to Illiteracy: ITAT Directs for Fresh Adjudication on Rs.5k Costs [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITR-Savings-Account-ITAT-Directs-for-Fresh-Adjudication-taxscan.jpg "ITR Not Filed Despite High Value Transaction in Savings Account Due to Illiteracy: ITAT Directs for Fresh Adjudication on Rs.5k Costs [Read Order]")
Cash Payments to Landlord, Students etc., Exceeds Threshold limit of Rs.10,000: ITAT Upholds Disallowance u/s 40A(3) [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the disallowance of cash payments amounting to Rs. 66,61,467 for violating the threshold limit of Rs. 10000 prescribed under...
![Cash Payments to Landlord, Students etc., Exceeds Threshold limit of Rs.10,000: ITAT Upholds Disallowance u/s 40A(3) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Cash-Payments-Landlord-ITAT-TAXSCAN.jpg "Cash Payments to Landlord, Students etc., Exceeds Threshold limit of Rs.10,000: ITAT Upholds Disallowance u/s 40A(3) [Read Order]")