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 Sets Aside Additions, Asks AO to Re-examine Rs.2.5 Cr Loans & Rs.1.66 Cr Property Advances [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Aside-AO-Re-examine-Loans-Property-Advances-TAXSCAN.jpg "ITAT Sets Aside Additions, Asks AO to Re-examine Rs.2.5 Cr Loans & Rs.1.66 Cr Property Advances [Read Order]")
ITAT Sets Aside Additions, Asks AO to Re-examine Rs.2.5 Cr Loans & Rs.1.66 Cr Property Advances [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has directed a fresh assessment in the case of Shri Hemant Kumar, setting aside key...
![ITAT Dismisses Revenues Appeal, Sides With Assessee in Time-Barred 153C Assessment Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Dismisses-Revenues-Appeal-Assessee-153C-Assessment-Case-TAXSCAN.jpg "ITAT Dismisses Revenues Appeal, Sides With Assessee in Time-Barred 153C Assessment Case [Read Order]")
![ITAT Quashes Tax Additions Against Couple, Rules Section 153C Satisfaction Invalid [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Addition-ITAT-Quashes.jpg "ITAT Quashes Tax Additions Against Couple, Rules Section 153C Satisfaction Invalid [Read Order]")
![ITAT Quashes Assessment in Wave Industries Case, Cites Mechanical Approval u/s 153D [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Assessment-ITAT-taxscan.jpg "ITAT Quashes Assessment in Wave Industries Case, Cites Mechanical Approval u/s 153D [Read Order]")
![ITAT Deletes Rs.96.62 Lakh Penalty, Rules Section 271(1)(c) Not Applicable on Estimated Additions [Read ORder]](https://www.taxscan.in/wp-content/uploads/2025/05/AO-incorrectly-already-disallowed-Penalty-ITAT-Penalty-prevent-Double-Addition-taxscan.jpg "ITAT Deletes Rs.96.62 Lakh Penalty, Rules Section 271(1)(c) Not Applicable on Estimated Additions [Read ORder]")
Reassessment Proceedings Initiated Without Documentary Evidence and Based on Borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ),quashed reassessment proceedings initiated without any documentary evidence and based solely on borrowed satisfaction. The...
![Reassessment Proceedings Initiated Without Documentary Evidence and Based on Borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Reassessment-Proceedings-ITAT-ITAT-Quashes-taxscan.jpg "Reassessment Proceedings Initiated Without Documentary Evidence and Based on Borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]")
![Non-Payment of Advance Tax Makes S.249(4)(b) of Income Tax Act Inapplicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Delhi.jpg "Non-Payment of Advance Tax Makes S.249(4)(b) of Income Tax Act Inapplicable: ITAT [Read Order]")
Partial Relief to Motorola: ITAT Treats Software Expenses as Revenue Expenditure Citing Recurring Maintenance and No Enduring Benefit [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) granted partial relief to Motorola Solutions by holding that software expenses incurred by the company were revenue in nature, as they...
![Partial Relief to Motorola: ITAT Treats Software Expenses as Revenue Expenditure Citing Recurring Maintenance and No Enduring Benefit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Motorola-Software-Expenses-ITAT-Treats-Software-Expenses-Taxscan-1.jpg "Partial Relief to Motorola: ITAT Treats Software Expenses as Revenue Expenditure Citing Recurring Maintenance and No Enduring Benefit [Read Order]")
Mere Mention of Sale and Estimated Gain, No Tangible Material Linking Deceased CFO to Escaped Income: ITAT Invalidates Reopening [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) quashed the reassessment proceedings against the legal heir of a deceased CFO, ruling that the reopening of assessment under Section 147 of...
![Mere Mention of Sale and Estimated Gain, No Tangible Material Linking Deceased CFO to Escaped Income: ITAT Invalidates Reopening [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Income-Tax-Appellate-Tribunal.jpg "Mere Mention of Sale and Estimated Gain, No Tangible Material Linking Deceased CFO to Escaped Income: ITAT Invalidates Reopening [Read Order]")
District Magistrate Failed to Collect TCS: ITAT Condones 350-Day Delay Despite Non-Representation of DM's AR [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) condoned a 350-day delay in filing an appeal by the District Magistrate, Badaun, in a case concerning non-compliance with Tax Collected at...
![District Magistrate Failed to Collect TCS: ITAT Condones 350-Day Delay Despite Non-Representation of DMs AR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/District-Magistrate-District-Magistrate-Failed-to-Collect-TCS-TCS-taxscan.jpg "District Magistrate Failed to Collect TCS: ITAT Condones 350-Day Delay Despite Non-Representation of DMs AR [Read Order]")
No Notice u/s 148 Served to BCI Delhi for initiating Proceedings u/s 144: ITAT restores Matter to NFAC [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has remanded the case of the Bar Council of Delhi (BCI Delhi) to the National Faceless Appeal Centre (NFAC) for fresh adjudication, citing...
![No Notice u/s 148 Served to BCI Delhi for initiating Proceedings u/s 144: ITAT restores Matter to NFAC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Notice-Income-Tax-Act-Assessee-shall-be-treated-as-Void-Ab-Initio-Void-Ab-Initio-ITAT-Taxscan.jpg "No Notice u/s 148 Served to BCI Delhi for initiating Proceedings u/s 144: ITAT restores Matter to NFAC [Read Order]")