ITAT Delhi
Explore the latest ITAT Delhi judgments, orders, and appellate decisions on direct tax matters from the Delhi bench of the Income Tax Appellate Tribunal
![ITAT Rules Approval u/s 151 Invalid Due to Mechanical Sanction Without Application of Mind, Quashes Reassessment order [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076376-itat-itat-rules-itat-rules-approval-invalid-due-to-mechanical-sanction-taxscan.webp "ITAT Rules Approval u/s 151 Invalid Due to Mechanical Sanction Without Application of Mind, Quashes Reassessment order [Read Order]")
ITAT Rules Approval u/s 151 Invalid Due to Mechanical Sanction Without Application of Mind, Quashes Reassessment order [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has invalidated reassessment proceedings initiated and declared the approval granted...
![S. 14A Disallowance Not Applicable Without Exempt Income: ITAT quashes Revision Order [Read Order]](https://images.taxscan.in/h-upload/2025/08/12/250x150_2076006-disallowance-disallowance-not-applicable-taxscan.webp "S. 14A Disallowance Not Applicable Without Exempt Income: ITAT quashes Revision Order [Read Order]")
![Additional Evidence Filed for Supporting Genuineness of Business Advance: ITAT Remands ₹30 Cr Unexplained Credit Matter [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071408-additional-evidence-filed-supporting-genuineness-business-advance-itat-remands-30-cr-unexplained-credit-taxscan.webp "Additional Evidence Filed for Supporting Genuineness of Business Advance: ITAT Remands ₹30 Cr Unexplained Credit Matter [Read Order]")
![Books Rejected for Absence of Stock Register and Abnormal Cash Sales: ITAT Upholds Rejection and Confirms 5% Profit Estimation u/s 145(3) [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/250x150_2070842-books-rejected-absence-stock-register-abnormal-cash-sales-itat-upholds-rejection-confirms-5-profit-estimation-taxscan.webp "Books Rejected for Absence of Stock Register and Abnormal Cash Sales: ITAT Upholds Rejection and Confirms 5% Profit Estimation u/s 145(3) [Read Order]")
![ITAT Quashes Part of Income Tax Addition u/s 69A on Cash Deposits During Demonetization Based on Sales Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/250x150_2070895-itat-itat-quashes-itat-quashes-part-of-income-tax-addition-income-tax-addition-taxscan.webp "ITAT Quashes Part of Income Tax Addition u/s 69A on Cash Deposits During Demonetization Based on Sales Evidence [Read Order]")
Commission on Accommodation Entries Restricted to 2.5%: ITAT Delhi Upholds CIT(A) Order [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the Commissioner of Income Tax (Appeals) [CIT(A)]’s order, restricting the commission on accommodation entries provided by the ...
![Commission on Accommodation Entries Restricted to 2.5%: ITAT Delhi Upholds CIT(A) Order [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/500x300_2070700-commission-accomodation-entries-taxscan.webp "Commission on Accommodation Entries Restricted to 2.5%: ITAT Delhi Upholds CIT(A) Order [Read Order]")
Assessee's Off-Market Share Purchase by Cheque Differs Materially from Facts Relied Upon by Single Bench: ITAT overrides Single Bench [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) overruled the decision of the single bench of ITAT by noting that the assessee's off-market share purchase made by cheque was found to...
![Assessees Off-Market Share Purchase by Cheque Differs Materially from Facts Relied Upon by Single Bench: ITAT overrides Single Bench [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070466-share-purchase-taxscan.webp "Assessees Off-Market Share Purchase by Cheque Differs Materially from Facts Relied Upon by Single Bench: ITAT overrides Single Bench [Read Order]")
ITAT Restores Appeal Dismissed by NFAC for Non-Compliance & Grants Assessee One Final Opportunity in Interest of Justice [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) restores an appeal dismissed by the National Faceless Assessment Centre (NFAC) for non-compliance & grants the assessee one final...
![ITAT Restores Appeal Dismissed by NFAC for Non-Compliance & Grants Assessee One Final Opportunity in Interest of Justice [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070473-itat-restores-appeal-dismissed-nfac-non-compliance-grants-assessee-one-final-opportunity-interest-justice-taxscan.webp "ITAT Restores Appeal Dismissed by NFAC for Non-Compliance & Grants Assessee One Final Opportunity in Interest of Justice [Read Order]")
Notice u/s 148 Issued After Expiration of 3 Years Without Permission From Pr. Chief Commissioner: ITAT Rules proceedings Invalid for Statutory Violation [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has invalidated reassessment proceedings as the Assessing Officer’s (AO) failure to comply with statutory requirements under Section...
![Notice u/s 148 Issued After Expiration of 3 Years Without Permission From Pr. Chief Commissioner: ITAT Rules proceedings Invalid for Statutory Violation [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070413-notice-section148-issued-after-expiration-of-3-years-section148-issued-after-expiration-taxscan.webp "Notice u/s 148 Issued After Expiration of 3 Years Without Permission From Pr. Chief Commissioner: ITAT Rules proceedings Invalid for Statutory Violation [Read Order]")
Cash Sales Substantiated During Demonetization: ITAT Upholds ₹1.32 Cr Deletion of Cash Deposit Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has upheld the Commissioner of Income Tax (Appeals) [ CIT(A) ] order, deleting an addition of Rs. 1.32 crore made by the Assessing...
![Cash Sales Substantiated During Demonetization: ITAT Upholds ₹1.32 Cr Deletion of Cash Deposit Addition [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070421-demonetization-itat-taxscan.webp "Cash Sales Substantiated During Demonetization: ITAT Upholds ₹1.32 Cr Deletion of Cash Deposit Addition [Read Order]")
Failure to Dispose Objections Before Assessment: ITAT Rules Reassessment Proceedings Void [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled that reassessment proceedings initiated under Section 148 of the Income Tax Act, 1961, by the Assessing Officer (AO) as void ...
![Failure to Dispose Objections Before Assessment: ITAT Rules Reassessment Proceedings Void [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070419-reassessment-itat-taxscan.webp "Failure to Dispose Objections Before Assessment: ITAT Rules Reassessment Proceedings Void [Read Order]")
![ITAT WEEKLY ROUND-UP [July 19th - July 26th]](https://images.taxscan.in/h-upload/2025/07/26/500x300_2069431-itat-weekly-round-up-itat-weekly-round-up-taxscan.webp "ITAT WEEKLY ROUND-UP [July 19th - July 26th]")