ITAT Jaipur
Explore the latest ITAT Jaipur judgments, orders, and appellate decisions on direct tax matters from the Jaipur bench of the Income Tax Appellate Tribunal
![ITAT condones Delay of 9 Years in filing Appeal since Assessee was Imprisoned for 9 Years [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/ITAT-condones-Delay-Appeal-Assessee-Imprisoned-taxscan.jpeg "ITAT condones Delay of 9 Years in filing Appeal since Assessee was Imprisoned for 9 Years [Read Order]")
ITAT condones Delay of 9 Years in filing Appeal since Assessee was Imprisoned for 9 Years [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jaipur Bench has condoned the delay of 9 years in filing an appeal since the assessee was imprisoned for 9...
![Life Membership Fees received by AOP is Capital Receipt, Not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Life-membership-fees-AOP-Capital-Receipt-ITAT-taxscan.jpg "Life Membership Fees received by AOP is Capital Receipt, Not Taxable: ITAT [Read Order]")
![High Status and Family Tradition of Assessee shall be Considered: ITAT deletes Addition of Heavy Gold Jewellery received as Streedhan by Royal Family Member [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Assessee-ITAT-Heavy-Gold-Jewellery-Royal-Family-Member-taxscan.jpg "High Status and Family Tradition of Assessee shall be Considered: ITAT deletes Addition of Heavy Gold Jewellery received as Streedhan by Royal Family Member [Read Order]")
![Re-Assessment not sustainable on ground of Failure in issuing Notice and Reporting Reason: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/notice-ITAT-taxscan.jpeg "Re-Assessment not sustainable on ground of Failure in issuing Notice and Reporting Reason: ITAT [Read Order]")
![ITAT directs to adopt Actual Sale Consideration instead of Stamp Duty Value for calculating Capital Gain Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/ITAT-Actual-Sale-Consideration-Stamp-Duty-Value-Capital-Gain-Tax-taxscan.jpg "ITAT directs to adopt Actual Sale Consideration instead of Stamp Duty Value for calculating Capital Gain Tax [Read Order]")
Residential House Properties are shown as Stock in Trade in Books of Account: ITAT upholds allowing Deduction u/s 54F for Purchased New House Property [Read Order]
The Income Tax Appellate Tribunal, Jaipur Bench has upholds allowing deduction u/s 54F for purchased new house property since residential house properties are shown as stock in trade in books of...
![Residential House Properties are shown as Stock in Trade in Books of Account: ITAT upholds allowing Deduction u/s 54F for Purchased New House Property [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Residential-House-Properties-Stock-Books-of-Account-ITAT-Deduction-House-Property-taxscan.jpg "Residential House Properties are shown as Stock in Trade in Books of Account: ITAT upholds allowing Deduction u/s 54F for Purchased New House Property [Read Order]")
![Receipt of Cash Sales does not attract S. 68: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Receipt-Cash-Sales-ITAT-Taxscan.jpg "Receipt of Cash Sales does not attract S. 68: ITAT [Read Order]")
Amended Provisions relating to Income Tax Deduction towards Contribution to ESI and PF Applicable from 2021-22 AY onwards not Retrospectively: ITAT [Read Order]
The Jaipur Bench Income Tax Appellate Tribunal (ITAT) has held that amended provisions relating to income tax deduction towards contribution to ESI and PF applicable from 2021-22 assessment year...
![Amended Provisions relating to Income Tax Deduction towards Contribution to ESI and PF Applicable from 2021-22 AY onwards not Retrospectively: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Amended-Provisions-Income-Tax-Deduction-Contribution-ESI-and-PF-2021-22-AY-Retrospectively-ITAT-Taxscan.jpeg "Amended Provisions relating to Income Tax Deduction towards Contribution to ESI and PF Applicable from 2021-22 AY onwards not Retrospectively: ITAT [Read Order]")
![Notice not served on Assessee due to Change of Address: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Notice-Assessee-Change-of-Address-ITAT-deletes-Penalty-Taxscan.jpg "Notice not served on Assessee due to Change of Address: ITAT deletes Penalty [Read Order]")
Receipt of Excess Share from Close Relative is not Chargeable to Tax under Other Sources: ITAT [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal has held that receipt of excess share from close relative is not chargeable to tax under other sources. The appellate, M/s Prakash Chand Sharma...
![Receipt of Excess Share from Close Relative is not Chargeable to Tax under Other Sources: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Receipt-Excess-Share-Close-Relative-Chargeable-Tax-ITAT-Taxscan.jpeg "Receipt of Excess Share from Close Relative is not Chargeable to Tax under Other Sources: ITAT [Read Order]")
ITAT condones Delay of 4 Years in filing Rectification Application u/s 154 of Income Tax Act [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) has recently condoned a delay of four years in filing a rectification application under section 154 of the Income Tax Act, 1961 finding...
![ITAT condones Delay of 4 Years in filing Rectification Application u/s 154 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/ITAT-Rectification-Application-Income-Tax-Act-Taxscan.jpg "ITAT condones Delay of 4 Years in filing Rectification Application u/s 154 of Income Tax Act [Read Order]")
![Penalty cannot be solely based on Addition without proving Concealment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Penalty-cannot-solely-Addition-proving-Concealment-ITAT-Taxscan.jpeg "Penalty cannot be solely based on Addition without proving Concealment: ITAT [Read Order]")