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
![Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100172-itat-delhi-itat-quashes-income-tax-case-taxscan.webp "Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]")
Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Delhi examining the jurisdiction to frame search-based assessments under Section 153C of the...
![Auto Parts Maker’s Dies and Maintenance Expenses are Revenue in Nature: ITAT dismisses Revenue’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/250x150_2099649-auto-parts-maintenance-expenses-revenue-itat-taxscan.webp "Auto Parts Maker’s Dies and Maintenance Expenses are Revenue in Nature: ITAT dismisses Revenue’s Appeal [Read Order]")
![Rs 1.90 Crore FDR Renewal Not a Fresh Investment: ITAT Upholds Deletion of Addition u/s 69 [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/250x150_2099293-fdr-renewal-fresh-investment-itat-taxscan.webp "Rs 1.90 Crore FDR Renewal Not a Fresh Investment: ITAT Upholds Deletion of Addition u/s 69 [Read Order]")
![Relief u/s 89(1) on Salary Arrears Already Rectified: ITAT Deletes Addition, Holds CIT(A)’s Observation on Interest Income Infructuous [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/250x150_2099042-interest-income-taxscan.webp "Relief u/s 89(1) on Salary Arrears Already Rectified: ITAT Deletes Addition, Holds CIT(A)’s Observation on Interest Income Infructuous [Read Order]")
Limited Scrutiny Assessment: ITAT Deletes Rs. 8.68 Lakh Presumptive Income Addition u/s 44AD, Holding AO Exceeded Jurisdiction [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) deleted Rs. 8.68 Lakh presumptive income addition under Section 44AD, holding that the AO exceeded its jurisdiction when the matter was only...
![Limited Scrutiny Assessment: ITAT Deletes Rs. 8.68 Lakh Presumptive Income Addition u/s 44AD, Holding AO Exceeded Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099034-scrutiny-taxscan.webp "Limited Scrutiny Assessment: ITAT Deletes Rs. 8.68 Lakh Presumptive Income Addition u/s 44AD, Holding AO Exceeded Jurisdiction [Read Order]")
Reassessment Based Solely on Audit Objection Constitutes Mere Change of Opinion: ITAT Quashes Reopening in Income Tax Case [Read Order]
The Bench of the Income Tax Appellate Tribunal, Delhi , has ruled that reassessment initiated merely on the basis of an audit objection without any new tangible material amounts to a mere change of...
![Reassessment Based Solely on Audit Objection Constitutes Mere Change of Opinion: ITAT Quashes Reopening in Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098902-reassessment-itat-itat-quashes-income-tax-income-tax-case-taxscan.webp "Reassessment Based Solely on Audit Objection Constitutes Mere Change of Opinion: ITAT Quashes Reopening in Income Tax Case [Read Order]")
Search-Based Addition u/s 153A Unsustainable without Incriminating Material for Completed Assessments: ITAT Deletes ₹26.10 Lakh in Raj Shyama Construction Case [Read Order]
The Bench of the Income Tax Appellate Tribunal (ITAT), Delhi, held that an addition made under Section 153A of the Income Tax Act, 1961, cannot be sustained in the absence of incriminating material...
![Search-Based Addition u/s 153A Unsustainable without Incriminating Material for Completed Assessments: ITAT Deletes ₹26.10 Lakh in Raj Shyama Construction Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098877-incriminating-material-itat-delhi-bench-raj-shyama-construction-raj-shyama-construction-case-taxscan.webp "Search-Based Addition u/s 153A Unsustainable without Incriminating Material for Completed Assessments: ITAT Deletes ₹26.10 Lakh in Raj Shyama Construction Case [Read Order]")
Mechanical Approval u/s. 153D Ispo Facto Invalidates Search Assessments: ITAT Grants Relief to Tavleen Resorts [Read Order]
The Bench of the Income Tax Appellate Tribunal, Delhi, has held that assessments framed under Section 153A of the Income Tax Act, 1961, based on mechanical approval under Section 153D, are invalid...
![Mechanical Approval u/s. 153D Ispo Facto Invalidates Search Assessments: ITAT Grants Relief to Tavleen Resorts [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098875-tavleen-resorts-itat-grants-itat-delhi-taxscan.webp "Mechanical Approval u/s. 153D Ispo Facto Invalidates Search Assessments: ITAT Grants Relief to Tavleen Resorts [Read Order]")
Credits Receivables from Earlier Year's Sales Not Verified: ITAT Restores ₹2.27 Cr Foreign Remittance Addition for Verification [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) restored the issue of an addition of ₹2,27,02,883/- made under Section 68 of the Income Tax Act, 1961, back to the file of the Assessing...
![Credits Receivables from Earlier Years Sales Not Verified: ITAT Restores ₹2.27 Cr Foreign Remittance Addition for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/500x300_2098275-itat-foreign-remittance-taxscan.webp "Credits Receivables from Earlier Years Sales Not Verified: ITAT Restores ₹2.27 Cr Foreign Remittance Addition for Verification [Read Order]")
Relief for Dalmia Bharat: ITAT Rules Payment for Technical Knowhow on Manufacturing Refractories is Revenue Expenditure, Not Capital [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that the amount to be a fully deductible revenue expenditure regarding the disallowance of payments made for acquiring technical ...
![Relief for Dalmia Bharat: ITAT Rules Payment for Technical Knowhow on Manufacturing Refractories is Revenue Expenditure, Not Capital [Read Order]](https://images.taxscan.in/h-upload/2025/10/19/500x300_2097957-dalmia-bharat-itat-rules-payment-technical-knowhow-manufacturing-refractories-revenue-expenditure-capital-taxscan.webp "Relief for Dalmia Bharat: ITAT Rules Payment for Technical Knowhow on Manufacturing Refractories is Revenue Expenditure, Not Capital [Read Order]")
Failure to verify New vs. Renewed Deposits on unsecured loans: ITAT Remits ₹2.62 Cr Issue for Fresh verification [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) remitted the matter to the Assessing Officer (AO) for a fresh adjudication of the addition made on account of unsecured loans accepted by...
![Failure to verify New vs. Renewed Deposits on unsecured loans: ITAT Remits ₹2.62 Cr Issue for Fresh verification [Read Order]](https://images.taxscan.in/h-upload/2025/10/19/500x300_2097944-failure-to-verify-new-vs-renewed-deposits-unsecured-loans-itat-remits-fresh-verification-taxscan.webp "Failure to verify New vs. Renewed Deposits on unsecured loans: ITAT Remits ₹2.62 Cr Issue for Fresh verification [Read Order]")