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
![Mere Disallowance of Capitalized Interest Not Misreporting: ITAT deletes Income Tax Penalty u/s 270A [Read Order]](https://images.taxscan.in/h-upload/2025/08/16/500x300_2077533-mere-disallowance-capitalized-interest-itat-income-tax-penalty-taxscan.webp "Mere Disallowance of Capitalized Interest Not Misreporting: ITAT deletes Income Tax Penalty u/s 270A [Read Order]")
Mere Disallowance of Capitalized Interest Not Misreporting: ITAT deletes Income Tax Penalty u/s 270A [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has deleted the penalty imposed under section 270A of the Income Tax Act, 1961, and...
![Non-Furnishing of Form No.67 before Due Date u/s 139(1) not Fatal to Claim Foreign Tax Credit: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/250x150_2076407-non-furnishing-foreign-tax-credit-itat-taxscan.webp "Non-Furnishing of Form No.67 before Due Date u/s 139(1) not Fatal to Claim Foreign Tax Credit: ITAT [Read Order]")
![Professional Fees Disallowance: ITAT Deletes ₹27 Lakh Addition, Rules Mere Unserved Notices u/s 133(6) Insufficient for Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/250x150_2069878-insufficient-disallowance-itat-taxscan.webp "Professional Fees Disallowance: ITAT Deletes ₹27 Lakh Addition, Rules Mere Unserved Notices u/s 133(6) Insufficient for Disallowance [Read Order]")
![Bonus Paid Before Due Date Despite Audit Report Error: ITAT Deletes ₹14.03 Lakh Disallowance Citing Timely Payment [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/250x150_2068002-bonus-paid-audit-report-error-taxscan.webp "Bonus Paid Before Due Date Despite Audit Report Error: ITAT Deletes ₹14.03 Lakh Disallowance Citing Timely Payment [Read Order]")
![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]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has quashed an assessment order for the financial year 2011-12, holding that the notice under Section 148 of the Income Tax Act, 1961,...
![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/2025/07/07/500x300_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]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) allowed the appeal of an individual taxpayer, holding that re-deposited cash from earlier bank withdrawals and cash sales could not be...
![Re-Deposited Cash from Withdrawals Not Turnover: ITAT quashes Rs. 33.7 Lakh Income Addition [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/500x300_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]
The Income Tax Appellate Tribunal (ITAT), Jaipur Bench, has ruled in favor of a Jewellery deleting additions of over ₹1.2 crore made by the tax department due to alleged discrepancies in cash and...
![ITAT Deletes ₹1.2 Crore Addition, Cites Lack of Evidence in Jewellery Stock Discrepancy Case [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_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]")