ITAT Kolkata Judgments, Orders & News | Income Tax Appellate Tribunal

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ITAT Kolkata

ITAT Kolkata

Explore the latest ITAT Kolkata judgments, orders, and appellate decisions on direct tax matters from the Kolkata bench of the Income Tax Appellate Tribunal

Failure to File Form No. 10IE on Time Does Not Impact Eligibility for Concessional Tax Rates u/s 115BAC of Income Tax Act: ITAT [Read Order]

Sneha Sukumaran Mullakkal

The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that the failure to file Form No. 10IE on time does not impact eligibility for...

ITAT Condones 186-Day Delay and Remands Case to AO for Fresh Examination Due to Ex-Parte Assessment...

ITAT quashes Assessment Order for Time-Barred Reopening and Incorrect Ownership Assumption [Read...

ITAT Weekly Round Up

ITAT Remands Case to AO for Re-Examination Due to Assessee’s Pregnancy-Related Delay in Document...

ITAT quashes Reassessment Notice u/s 148 issued beyond the statutory time frame [Read Order]

The Kolkata bench of the Income Tax Appellate Tribunal ( ITAT ) quashed the reassessment notice, which was issued under Section 148 of the Income Tax Act, 1960, as it was issued beyond the statutory...

ITAT upholds Exemption u/s 10(23C)(iiiab) Despite Late Filing and Incorrect Form Submission [Read Order]

The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the exemption under section 10(23C)(iiiab) of the Income Tax Act,1961 despite late filing of the income tax return and the use of an...

ITAT upholds CIT(A)'s Deletion of Additions u/s 68, Citing Sufficient Cash Balance and Lack of Evidence for Accommodation Entries [Read Order]

The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax (Appeals)[CIT(A)]'s decision to delete additions made under Section 68 of the Income Tax Act,1961 for...

ITAT Rules Doctrine of Merger not applicable to Income Retained by CPC from Intimation u/s 143(1)(a) of Income Tax Act [Read Order]

The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that the doctrine of merger did not apply to the income retained by the CPC in its intimation under Section 143(1)(a) of the Income...

Income Tax Deduction Eligibility of Cooperative Society

Co-operative Societies are associations of voluntary individuals who work together to meet common economic, social, or cultural needs through a jointly owned and controlled enterprise. Cooperative...

Penalty u/s 272A(1)(d) of Income Tax Cannot Be Imposed for Non-Compliance with Notices Due to Consultant’s Failure to Inform: ITAT deletes Penalty

The Kolkata bench of Income Tax Appellate Tribunal ( ITAT ) has deleted a penalty imposed under Section 272A(1)(d) of the Income Tax Act, 1961 stating that the penalty cannot be enforced when the...

ITAT invalidates Deemed Gift Addition u/s 56(2)(vii)(b)(ii) based on Allotment Letter Validity [Read Order]

The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) invalidated the deemed gift addition made under Section 56(2)(vii)(b)(ii) of the Income Tax Act,1961, emphasizing that an allotment letter...

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