Bonus Paid Before Due Date Despite Audit Report Error: ITAT Deletes ₹14.03 Lakh Disallowance Citing Timely Payment [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the disallowance of Rs. 14,03,538/- towards bonus expenditure on grounds of...
![Bogus Accommodation Entries for Purchases: ITAT Restricts Unexplained Credit Addition to ₹12.50 Lakh Estimating Profit Element on Inflated Purchases [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/250x150_2067954-itat-jaipur-bogus-purchases-taxscan.webp "Bogus Accommodation Entries for Purchases: ITAT Restricts Unexplained Credit Addition to ₹12.50 Lakh Estimating Profit Element on Inflated Purchases [Read Order]")
![ITAT Quashes Assessment for Lack of Jurisdiction: Reason to Believe Framed by Non-Jurisdictional AO Held Invalid [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/250x150_2060462-itat-itat-quashes-assessment-for-lack-of-jurisdiction-lack-of-jurisdiction-jurisdiction-taxscan.webp "ITAT Quashes Assessment for Lack of Jurisdiction: Reason to Believe Framed by Non-Jurisdictional AO Held Invalid [Read Order]")
![Re-Deposited Cash from Withdrawals Not Turnover: ITAT quashes Rs. 33.7 Lakh Income Addition [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/250x150_2050031-re-deposited-cash-1.webp "Re-Deposited Cash from Withdrawals Not Turnover: ITAT quashes Rs. 33.7 Lakh Income Addition [Read Order]")
![ITAT Deletes ₹1.2 Crore Addition, Cites Lack of Evidence in Jewellery Stock Discrepancy Case [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/250x150_2042918-itat-itat-jaipur-jwellery-stock-lack-of-evidence-taxscan.webp "ITAT Deletes ₹1.2 Crore Addition, Cites Lack of Evidence in Jewellery Stock Discrepancy Case [Read Order]")
Senior Citizen Found with ₹95.89 Lakh Cash on Train Claimed It Belonged to Firm: ITAT Upholds Addition for Lack of Evidence
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) upheld the addition of unexplained cash under Section 69A of the Income Tax Act, 1961, after a senior citizen was found carrying Rs....
Explanation 2 to S. 263 Doesn’t Give Unfettered Revision Powers: ITAT Quashes PCIT’s Order [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) quashed the revision orders passed under Section 263 of the Income Tax Act, 1961, holding that the Principal Commissioner of Income Tax...
![Explanation 2 to S. 263 Doesn’t Give Unfettered Revision Powers: ITAT Quashes PCIT’s Order [Read Order]](https://images.taxscan.in/h-upload/2025/06/05/500x300_2041338-itat-itat-jaipur-2-to-s-263-itat-taxscan.webp "Explanation 2 to S. 263 Doesn’t Give Unfettered Revision Powers: ITAT Quashes PCIT’s Order [Read Order]")
Reopening Based on Mere Change of Opinion Invalid: ITAT Quashes ₹4.96 Crore Income Tax Addition [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) quashed the reassessment proceedings, ruling that the reopening of assessment based on a mere change of opinion was invalid under the...
![Reopening Based on Mere Change of Opinion Invalid: ITAT Quashes ₹4.96 Crore Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Addition-ITAT-Quashes-ITAT-taxscan.jpg "Reopening Based on Mere Change of Opinion Invalid: ITAT Quashes ₹4.96 Crore Income Tax Addition [Read Order]")
No Addition u/s 153A for Completed Assessments without Incriminating Material Found During Search: ITAT [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) held that additions under Section 153A of the Income Tax Act, 1961 cannot be made in respect of completed assessments unless incriminating...
![No Addition u/s 153A for Completed Assessments without Incriminating Material Found During Search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Completed-Assessments-Incriminating-Material-Incriminating-Material-Found-taxscan.jpg "No Addition u/s 153A for Completed Assessments without Incriminating Material Found During Search: ITAT [Read Order]")
Rent Receipts if Incidental and Ancillary to Main Object of Trust, has to be allowed: ITAT [Read Order]
In a significant ruling, the Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that rental income derived by a charitable trust, if incidental and ancillary to its main objectives,...
![Rent Receipts if Incidental and Ancillary to Main Object of Trust, has to be allowed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Rent-Receipts-ITAT-TAXSCAN.jpg "Rent Receipts if Incidental and Ancillary to Main Object of Trust, has to be allowed: ITAT [Read Order]")
ITAT Dismisses Revenue’s Appeal as Reassessment Under Section 147/148 Invalid Due to Third-Party Search Evidence [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal(ITAT) dismissed the Revenue’s appeal, holding that reassessment under Section 147/148 of Income Tax Act,1961 was invalid due to reliance on...
![ITAT Dismisses Revenue’s Appeal as Reassessment Under Section 147/148 Invalid Due to Third-Party Search Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Dismisses-Revenues-Appeal-Revenues-Appeal-Revenues-Appeal-as-Reassessment-Reassessment-Under-Section-147-148-Reassessment-taxscan.jpg "ITAT Dismisses Revenue’s Appeal as Reassessment Under Section 147/148 Invalid Due to Third-Party Search Evidence [Read Order]")
Non-Compliance With S.40A(3) in Cash Payments: ITAT Remands Case to CIT(A) With Rs.2,000 Cost [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal(ITAT) remanded the matter to Commissioner of Income Tax (Appeals) [CIT(A)] due to non-compliance with Section 40A(3) of Income Tax Act,1961 in cash...
![Non-Compliance With S.40A(3) in Cash Payments: ITAT Remands Case to CIT(A) With Rs.2,000 Cost [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Non-Compliance-With-Section.40A3-Cash-Payments-ITAT-ITAT-Remands-Case-Remands-Case-Remands-Case-to-CITA-taxscan.jpg "Non-Compliance With S.40A(3) in Cash Payments: ITAT Remands Case to CIT(A) With Rs.2,000 Cost [Read Order]")