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
![Wrong Selection of ITR 7 instead of ITR 5 is Mere Procedural Error: ITAT remits matter to Reassess Income as per ITR 5 [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/500x300_2117487-wrong-selection-of-itr-7-instead-of-itr-5-is-mere-procedural-error-itat-remits-matter-to-reassess-income-as-per-itr-5-taxscan.webp "Wrong Selection of ITR 7 instead of ITR 5 is Mere Procedural Error: ITAT remits matter to Reassess Income as per ITR 5 [Read Order]")
Wrong Selection of ITR 7 instead of ITR 5 is Mere Procedural Error: ITAT remits matter to Reassess Income as per ITR 5 [Read Order]
TheDelhi Bench of the Income Tax AppellateTribunal (ITAT)has held that the mere filing of an income tax return in an incorrect form cannot be a...
![ITAT Restricts Commission Income to 0.15% for Accommodation Entry Provider, Deletes S. 68 Additions [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116509-itat-restricts-commission-income-015-for-accommodation-taxscan.jfif "ITAT Restricts Commission Income to 0.15% for Accommodation Entry Provider, Deletes S. 68 Additions [Read Order]")
![ITAT Restores Rectification Appeal u/s 154 to CIT(A) to Avoid Multiplicity, Orders Re-evaluation of Capital Gain Addition [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116523-itat-restores-rectification-appeal-154-cita-avoid-multiplicity-orders-re-evaluation-capital-gain-addition-taxscan.webp "ITAT Restores Rectification Appeal u/s 154 to CIT(A) to Avoid Multiplicity, Orders Re-evaluation of Capital Gain Addition [Read Order]")
![Unauthenticated Excel Sheets and Emails Sent by Lenders deemed Dumb Documents for interest Addition: ITAT quashes order [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116429-unauthenticated-excel-sheets-emails-sent-lenders-deemed-dumb-documents-interest-addition-itat-quashes-order-taxscan.webp "Unauthenticated Excel Sheets and Emails Sent by Lenders deemed Dumb Documents for interest Addition: ITAT quashes order [Read Order]")
![Alleged Cash Receipts deleted in Hands of Lenders like UK Paints: ITAT upholds deletion of unaccounted interest expenditure [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116416-cash-receipts-itat-taxscan.jfif "Alleged Cash Receipts deleted in Hands of Lenders like UK Paints: ITAT upholds deletion of unaccounted interest expenditure [Read Order]")
Third-Party Ledger Entry Insufficient Basis for Tax Addition: ITAT Deletes ₹5.5 Lakh Addition under section 69A [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) held that third-party seized ledger entries alone cannot justify additions under Section 69A without proof of the assessee’s possession...
![Third-Party Ledger Entry Insufficient Basis for Tax Addition: ITAT Deletes ₹5.5 Lakh Addition under section 69A [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/500x300_2116294-income-tax-addition-taxscan-.jfif "Third-Party Ledger Entry Insufficient Basis for Tax Addition: ITAT Deletes ₹5.5 Lakh Addition under section 69A [Read Order]")
Interest on Enhanced Land Acquisition Compensation Taxable as 'Income from Other Sources' Post-2010 Amendment: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi, held that interest received on enhanced compensation under Section 28 of the Land Acquisition Act, 1894 was taxable as 'Income from Other...
![Interest on Enhanced Land Acquisition Compensation Taxable as Income from Other Sources Post-2010 Amendment: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/500x300_2116009-income-from-other-sources-post-2010-amendment-itat-taxscan.webp "Interest on Enhanced Land Acquisition Compensation Taxable as Income from Other Sources Post-2010 Amendment: ITAT [Read Order]")
ITAT Deletes ₹2.70 Crore Income Tax Addition on Alleged Cash Receipts from Property Sale, Cites Lack of Supportive Evidence [Read Order]
The Delhi Bench of the Income Tax AppellateTribunal (ITAT) has upheld the deletion of additions made on account of alleged cash and on-money transactions related to property deals, holding that the ...
![ITAT Deletes ₹2.70 Crore Income Tax Addition on Alleged Cash Receipts from Property Sale, Cites Lack of Supportive Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/500x300_2115856-itat-deletes-270-crore-income-tax-addition-on-alleged-cash-receipts-from-property-sale-cites-lack-of-supportive-evidence-taxscan.webp "ITAT Deletes ₹2.70 Crore Income Tax Addition on Alleged Cash Receipts from Property Sale, Cites Lack of Supportive Evidence [Read Order]")
ITAT Reduces 2% Commission Addition on Bank Credits to 1% in Accommodation Entry Matter [Read Order]
The Delhi Bench of the Income Tax AppellateTribunal (ITAT) has restricted the commission income addition made on account of alleged accommodation entries, while upholding the validity of reassessment...
![ITAT Reduces 2% Commission Addition on Bank Credits to 1% in Accommodation Entry Matter [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/500x300_2115831-2070700-commission-accomodation-entries-taxscan.webp "ITAT Reduces 2% Commission Addition on Bank Credits to 1% in Accommodation Entry Matter [Read Order]")
Mistaken Identity Allegation in Accommodation Entry Requires Factual Verification: ITAT Remands Matter [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) restored a matter to the Assessing Officer for the Assessment Year 2015-16 and directed a factual verification of whether the assessee ...
![Mistaken Identity Allegation in Accommodation Entry Requires Factual Verification: ITAT Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115302-itat-remands-matter-taxscan.jfif "Mistaken Identity Allegation in Accommodation Entry Requires Factual Verification: ITAT Remands Matter [Read Order]")
Failure to obtain Mandatory Approval from PCCIT for Notice Issued Beyond Three Years: ITAT quashes reassessment order [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) quashed a reassessment order and ruled that the Assessing Officer (AO) failed to obtain mandatory prior approval from the Principal Chief ...
![Failure to obtain Mandatory Approval from PCCIT for Notice Issued Beyond Three Years: ITAT quashes reassessment order [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115279-itat-reassessment-taxscan.jfif "Failure to obtain Mandatory Approval from PCCIT for Notice Issued Beyond Three Years: ITAT quashes reassessment order [Read Order]")
Revenue Failed to Establish Business Transactions as Non-Genuine: ITAT Deletes Addition on Fictitious Sundry Debtors [Read Order]
The Delhi Bench of the Income Tax AppellateTribunal (ITAT) deleted an addition of ₹98,56,165 and held that the Assessing Officer (AO) failed to prove that the assessee was a mere name lender or that ...
![Revenue Failed to Establish Business Transactions as Non-Genuine: ITAT Deletes Addition on Fictitious Sundry Debtors [Read Order]](https://images.taxscan.in/h-upload/2025/12/28/500x300_2115458-revenue-business-transactions-itat-sundry-debtors-taxscan.webp "Revenue Failed to Establish Business Transactions as Non-Genuine: ITAT Deletes Addition on Fictitious Sundry Debtors [Read Order]")