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
![Reopening not valid when Time Limit for Scrutiny pending from Revised Return filed under Section 139(5): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Reopening-Time-Limit-Scrutiny-Revised-Return-Section-1395-ITAT-taxscan.jpeg "Reopening not valid when Time Limit for Scrutiny pending from Revised Return filed under Section 139(5): ITAT [Read Order]")
Reopening not valid when Time Limit for Scrutiny pending from Revised Return filed under Section 139(5): ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench ruled that Reopening not valid when Time Limit for Scrutiny pending from Revised Return...
![ITAT quashes Assessment merely based on Interim Order of SEBI [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/ITAT-Assessment-Interim-Order-of-SEBI-SEBI-Taxscan.jpeg "ITAT quashes Assessment merely based on Interim Order of SEBI [Read Order]")
![ITAT quashes reopening of Assessment, deletes addition on account of Share Application Money and Commission paid [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Income-Tax-ITAT-assessment-share-application-money-commission-Taxscan.jpg "ITAT quashes reopening of Assessment, deletes addition on account of Share Application Money and Commission paid [Read Order]")
ITAT directs AO to adjudicate issue of additional Depreciation not claimed either in Original Return or in Revised Return [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench directed the Assessing Officer to adjudicate the issue of additional depreciation not claimed either in original return or in revised return. ...
![ITAT directs AO to adjudicate issue of additional Depreciation not claimed either in Original Return or in Revised Return [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/ITAT-AO-additional-depreciation-original-return-revised-return-taxscan.jpeg "ITAT directs AO to adjudicate issue of additional Depreciation not claimed either in Original Return or in Revised Return [Read Order]")
Entire Reassessment proceedings invalid, if assessee precluded from raising objection against Reopening of Assessment: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench ruled that the entire reassessment proceedings invalid, if assessee precluded from raising objection against reopening of the assessment. The...
![Entire Reassessment proceedings invalid, if assessee precluded from raising objection against Reopening of Assessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/reassessment-proceedings-assessee-reopening-of-the-assessment-ITAT-taxscan.jpeg "Entire Reassessment proceedings invalid, if assessee precluded from raising objection against Reopening of Assessment: ITAT [Read Order]")
ITAT remits matter to AO for fresh Computation of Interest allowable to Maruti Suzuki India [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench remitted the matter to AO for fresh computation of interest allowable to Maruti Suzuki India. In all these six appeals, three appeals filed by...
![ITAT remits matter to AO for fresh Computation of Interest allowable to Maruti Suzuki India [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/ITAT-AO-computation-of-interest-Maruti-Suzuki-India-taxscan.jpg "ITAT remits matter to AO for fresh Computation of Interest allowable to Maruti Suzuki India [Read Order]")
'Initial Assessment Year' for Claim of Deduction need not be 'first year' of 'Commencement of Operations': ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench ruled that “Initial assessment year” for the claim of deduction need not be “first year” of the “commencement of operations”. The assessee,...
![Initial Assessment Year for Claim of Deduction need not be first year of Commencement of Operations: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Initial-assessment-year-claim-of-deduction-commencement-of-operations-ITAT-taxscan.jpeg "Initial Assessment Year for Claim of Deduction need not be first year of Commencement of Operations: ITAT [Read Order]")
No Disallowance of Depreciation can be made if Invoice for Car Purchase could not be produced: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench ruled that no disallowance of depreciation can be made, if invoice for car purchase could not be produced. The assessee company, Delhi Call...
![No Disallowance of Depreciation can be made if Invoice for Car Purchase could not be produced: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/disallowance-of-depreciation-invoice-car-purchase-ITAT-Taxscan-2.jpg "No Disallowance of Depreciation can be made if Invoice for Car Purchase could not be produced: ITAT [Read Order]")
![ITAT deletes Section 271D Penalty as Assessee Bonafidely explains Reasonable Cause [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/ITAT-Section-271D-Penalty-Assessee-Bonafidely-Reasonable-Cause-Taxscan.jpg "ITAT deletes Section 271D Penalty as Assessee Bonafidely explains Reasonable Cause [Read Order]")
![Notice issued u/s 143(2) to be served upon the assessee within six months: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/assessee-notice-ITAT-Taxscan.jpg "Notice issued u/s 143(2) to be served upon the assessee within six months: ITAT [Read Order]")