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
![Presence of Incriminating Material on Record: ITAT Upholds Income Tax Proceedings U/s 153A [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Incriminating-Material-Section-153A-Proceedings-Income-Tax-Proceedings-taxnews.jpg "Presence of Incriminating Material on Record: ITAT Upholds Income Tax Proceedings U/s 153A [Read Order]")
Presence of Incriminating Material on Record: ITAT Upholds Income Tax Proceedings U/s 153A [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has upheld the initiation of income tax proceedings u/s 153A of the Income Tax Act,...
![ITAT Sets Aside CIT(A) Direction on TDS Recalculation, Says Original Demand Already Nullified [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ruling-on-TDS-ITAT-tax-appeal-decision-ITAT-Delhi-taxscan.jpg "ITAT Sets Aside CIT(A) Direction on TDS Recalculation, Says Original Demand Already Nullified [Read Order]")
![ITAT rejects Income Tax Department’s Algorithm-Based Tax Addition in Cash Deposit Made During Demonetization Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Cash-Deposits-during-Demonetization.jpg "ITAT rejects Income Tax Department’s Algorithm-Based Tax Addition in Cash Deposit Made During Demonetization Period [Read Order]")
![Tax Effect Less than ₹60 lacs: ITAT Dismisses Revenue Appeal Respecting CBDT Circular [Read Circular]](https://www.taxscan.in/wp-content/uploads/2025/04/tax-effect-site-img.jpg "Tax Effect Less than ₹60 lacs: ITAT Dismisses Revenue Appeal Respecting CBDT Circular [Read Circular]")
![Opportunity of Being Heard Must be Provided: ITAT Remits Ex-Parte Order to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Ex-parte-Dismissal-Lack-of-Consideration-ITAT-remands-CITA-taxscan.jpg "Opportunity of Being Heard Must be Provided: ITAT Remits Ex-Parte Order to AO [Read Order]")
“Adequate and Effective Opportunity of Being Heard must be Provided”: ITAT Remands the Case to Assessing Officer [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) passed an order remanding the case of the assessee to the Assessing Officer (AO) with directions to pass an order after providing...
![“Adequate and Effective Opportunity of Being Heard must be Provided”: ITAT Remands the Case to Assessing Officer [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-New-Delhi-Adequate-opportunity-of-hearing-TAXSCAN.jpg "“Adequate and Effective Opportunity of Being Heard must be Provided”: ITAT Remands the Case to Assessing Officer [Read Order]")
‘Clear-Cut Case of Concealment’: ITAT Upholds Penalty Under Section 271(1)(c) for Rs 2.65 Crore Bogus Share Capital [Reaed Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld a penalty of Rs. 95,10,463 imposed under Section 271(1)(c) of the Income Tax Act, 1961, on the assessee, UGS Finance Pvt. Ltd....
![‘Clear-Cut Case of Concealment’: ITAT Upholds Penalty Under Section 271(1)(c) for Rs 2.65 Crore Bogus Share Capital [Reaed Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Clear-Cut-Case-Concealment-ITAT-Penalty-Under-Bogus-Share-Capital-TAXSCAN.jpg "‘Clear-Cut Case of Concealment’: ITAT Upholds Penalty Under Section 271(1)(c) for Rs 2.65 Crore Bogus Share Capital [Reaed Order]")
Relief to Oriental Insurance: ITAT Upholds Deletion of Rs. 21.36 Crore Disallowance u/s 14A [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has upheld the deletion of Rs. 21.36 crore disallowance under Section 14A of the Income Tax Act, 1961. In this case, the revenue has...
![Relief to Oriental Insurance: ITAT Upholds Deletion of Rs. 21.36 Crore Disallowance u/s 14A [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Relief-Oriental-Insurance-ITAT-Deletion-of-Crore-Disallowance-taxscan.jpg "Relief to Oriental Insurance: ITAT Upholds Deletion of Rs. 21.36 Crore Disallowance u/s 14A [Read Order]")
S. 143 Assessment Void Ab Initio: ITAT Rules AO Misapplied Jurisdiction Despite Satisfaction Note u/s 153C [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) quashed the assessment framed under Section 143 of the Income Tax Act, ruling it as void due to misapplied jurisdiction by the Assessing...
![S. 143 Assessment Void Ab Initio: ITAT Rules AO Misapplied Jurisdiction Despite Satisfaction Note u/s 153C [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Assessment-Void-Ab-Initio-_-TAXSCAN.webp "S. 143 Assessment Void Ab Initio: ITAT Rules AO Misapplied Jurisdiction Despite Satisfaction Note u/s 153C [Read Order]")
![ITAT Allows NDTVs Business Expense Claims, Quashes Section 14A Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/NDTV.jpg "ITAT Allows NDTVs Business Expense Claims, Quashes Section 14A Disallowance [Read Order]")
Violation of Natural Justice: ITAT Sets Aside CIT(A)’s Ex-Parte Order Passed without Notice to Assessee [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT), in a recent ruling has set aside an ex-parte order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre...
![Violation of Natural Justice: ITAT Sets Aside CIT(A)’s Ex-Parte Order Passed without Notice to Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/natural-justice-site-img-1.jpg "Violation of Natural Justice: ITAT Sets Aside CIT(A)’s Ex-Parte Order Passed without Notice to Assessee [Read Order]")
Huawei Telecommunications (India) Withdraws ITAT Appeals After Opting for Vivad se Vishwas Scheme [Read Order]
In a recent decision, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) dismissed Huawei Telecommunications' appeal following its decision to opt for the Direct Tax Vivad se Vishwas Scheme,...
![Huawei Telecommunications (India) Withdraws ITAT Appeals After Opting for Vivad se Vishwas Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Huawei.jpg "Huawei Telecommunications (India) Withdraws ITAT Appeals After Opting for Vivad se Vishwas Scheme [Read Order]")