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
![Unexplained Cash Deposits u/s 69A: ITAT Reduces Addition to Rs. 2.5 Lakh due to Partial Explanation of Source [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Income-Tax-ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Section-69A-of-Income-Tax-Act-TAXSCAN.jpg "Unexplained Cash Deposits u/s 69A: ITAT Reduces Addition to Rs. 2.5 Lakh due to Partial Explanation of Source [Read Order]")
Unexplained Cash Deposits u/s 69A: ITAT Reduces Addition to Rs. 2.5 Lakh due to Partial Explanation of Source [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) reduces addition to Rs. 2.5 Lakh for unexplained cash deposits under section 69A of Income...
![ITAT Deletes ₹9,640 Deduction Disallowance for LIC Premiums after AO Accepts Additional Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/itat-Deduction-Disallowance-LIC-Premiums-Additional-Evidence-income-tax-act-tax-assessment-tax-deduction-taxscan.jpg "ITAT Deletes ₹9,640 Deduction Disallowance for LIC Premiums after AO Accepts Additional Evidence [Read Order]")
![Disallowance of Indexed Construction Costs for Lack of Evidence: ITAT allows 50% as Reasonable Estimate [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Reasonable-Estimate-Lack-of-Evidence-Evidence-Disallowance-of-Indexed-Construction-Costs-taxscan.jpg "Disallowance of Indexed Construction Costs for Lack of Evidence: ITAT allows 50% as Reasonable Estimate [Read Order]")
![Reopening of Assessment invalid due to Inconsistency in Reasons and Addition: ITAT quashes Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-ITAT-assessment-reopening-invalid-case-TAXSCAN.jpg "Reopening of Assessment invalid due to Inconsistency in Reasons and Addition: ITAT quashes Reassessment [Read Order]")
![Inadequate Decision by CIT(A) on Rs. 11.45 Lacs Unexplained Money Addition: ITAT Remits Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Unexplained-Money-Commissioner-of-Income-TaxAppeals-taxscan.jpg "Inadequate Decision by CIT(A) on Rs. 11.45 Lacs Unexplained Money Addition: ITAT Remits Matter [Read Order]")
ITAT sets aside Re-Assessment Order, due to Lack of Opportunity of being Heard and Errors in Employer-Employee Contributions [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has directed the Assessing Officer (AO) and the Centralized Processing Centre ( CPC ), Bangalore, to re-examine a case due to lack of...
![ITAT sets aside Re-Assessment Order, due to Lack of Opportunity of being Heard and Errors in Employer-Employee Contributions [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/re-assessment-order-income-tax-itat-delhi-employer-employee-contributions-infotech-cpc.jpg "ITAT sets aside Re-Assessment Order, due to Lack of Opportunity of being Heard and Errors in Employer-Employee Contributions [Read Order]")
Incorrect Invocation of S.69A for disclosed Cash Deposits: ITAT quashes Rs. 44.5 Lakh Addition [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) quashed the addition of Rs. 44.5 lakh, ruling the incorrect invocation of Section 69A of Income Tax Act, 1961 for disclosed cash deposits. ...
![Incorrect Invocation of S.69A for disclosed Cash Deposits: ITAT quashes Rs. 44.5 Lakh Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Income-Tax-Section-69A-of-Income-Tax-Act-Section-69A-of-ITA-taxscan.jpg "Incorrect Invocation of S.69A for disclosed Cash Deposits: ITAT quashes Rs. 44.5 Lakh Addition [Read Order]")
Validity of Reopening u/s 148 for Verification Purposes: ITAT quashes Reopening as Legally Invalid [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) quashed the reopening of the case under section 148 of Income Tax Act,1961 ruling that the reassessment initiated for verification purposes...
![Validity of Reopening u/s 148 for Verification Purposes: ITAT quashes Reopening as Legally Invalid [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITATDelhi-section-148-of-Income-Tax-Act-Income-Tax-ITAT-Quashes-Reopening-Income-Tax-Appellate-Tribunal-taxscan.jpg "Validity of Reopening u/s 148 for Verification Purposes: ITAT quashes Reopening as Legally Invalid [Read Order]")
Income Tax Reassessment gone wrong: ITAT sets aside Order for Incorrect Invocation of Section 148 [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) quashed the reassessment initiated under an invalid notice issued under Section 148 of the Income Tax Act, 1961 and deleted additions amounting...
![Income Tax Reassessment gone wrong: ITAT sets aside Order for Incorrect Invocation of Section 148 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Income-Tax-Reassessment-Taxscan.jpg "Income Tax Reassessment gone wrong: ITAT sets aside Order for Incorrect Invocation of Section 148 [Read Order]")
![ITAT allows Set Off of Accumulated Deficit against Current Year Surplus [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Mumbai-Income-Tax-Appellate-Tribunal-ITAT-on-Accumulated-Deficit-Set-Off-taxscan-1.jpg "ITAT allows Set Off of Accumulated Deficit against Current Year Surplus [Read Order]")
ITAT quashes Assessment Order: Transfer of Case without Section 127 Order held as Jurisdictional Error [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has quashed an assessment order passed by the Income Tax Officer ( ITO ), Ward 50(2), Delhi, under Section 144 of the Income Tax Act, 1961,...
![ITAT quashes Assessment Order: Transfer of Case without Section 127 Order held as Jurisdictional Error [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Assessment-Order-ITAT-Quashes-Assessment-Order-Section-127-Jurisdictional-Error-taxscan.jpg "ITAT quashes Assessment Order: Transfer of Case without Section 127 Order held as Jurisdictional Error [Read Order]")