ITAT Raipur
Explore the latest ITAT Raipur judgments, orders, and appellate decisions on direct tax matters from the Raipur bench of the Income Tax Appellate Tribunal
![ITAT Dismisses Penalty Appeal as Withdrawn After Opting for Vivad Se Vishwas Scheme [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094216-income-tax-vivad-se-vishwas-scheme-taxscan.webp "ITAT Dismisses Penalty Appeal as Withdrawn After Opting for Vivad Se Vishwas Scheme [Read Order]")
ITAT Dismisses Penalty Appeal as Withdrawn After Opting for Vivad Se Vishwas Scheme [Read Order]
The bench of the Income Tax Appellate Tribunal, Raipur, dismissed an appeal concerning penalty under Section 271(1)(b) of the Income Tax Act, 1961....
![Compounding Fees from Illegal Mining Treated as ‘Transfer of Rights’: ITAT confirms TCS Liability u/s 206C(1C) of Income Tax Act Against Mining Officer [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/250x150_2092781-compounding-fees-from-illegal-mining-itat-tcs-income-tax-act-taxscan.webp "Compounding Fees from Illegal Mining Treated as ‘Transfer of Rights’: ITAT confirms TCS Liability u/s 206C(1C) of Income Tax Act Against Mining Officer [Read Order]")
![Delay in Issuing S.143(2) Notice: ITAT quashes Income Tax Reassessment Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/250x150_2092794-reassessment-order-itat-taxscan.webp "Delay in Issuing S.143(2) Notice: ITAT quashes Income Tax Reassessment Order [Read Order]")
![Railway Guard Wins Tax Relief: ITAT orders Fresh Assessment After TDS Credit Denial Due to Missed Notices [Read Order]](https://images.taxscan.in/h-upload/2025/08/04/250x150_2072972-tds-credit-taxscan.webp "Railway Guard Wins Tax Relief: ITAT orders Fresh Assessment After TDS Credit Denial Due to Missed Notices [Read Order]")
![Email Notice Sent to ID Not Cited in Form 35: ITAT Remits Matter Noting Sufficient Cause for Non-Compliance [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071593-email-notice-email-notice-sent-to-id-not-cited-in-form-35-email-notice-sent-to-id-taxscan.webp "Email Notice Sent to ID Not Cited in Form 35: ITAT Remits Matter Noting Sufficient Cause for Non-Compliance [Read Order]")
Form 10 ID must be Filed within Due Date Specified u/s 139(1) for availing Concessional Rate u/s 115BAB : ITAT [Read Order]
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) held that Form 10ID must be filed within the due date specified under Section 139(1) for availing for the concessional tax rate under...
![Form 10 ID must be Filed within Due Date Specified u/s 139(1) for availing Concessional Rate u/s 115BAB : ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071446-itat-itat-ahmedabad-itat-restores-matter-to-ao-taxscan.webp "Form 10 ID must be Filed within Due Date Specified u/s 139(1) for availing Concessional Rate u/s 115BAB : ITAT [Read Order]")
ITAT rejects Revenue's Claim: ₹3.8 Crore 'Unaccounted Income' Addition Based on Mere Name Similarity [Read Order]
The Income Tax Appellate Tribunal (ITAT), Rajpur bench, has dismissed the tax department's appeal challenging the deletion of a ₹3.81 crore addition made against the appellant ruling that the...
![ITAT rejects Revenues Claim: ₹3.8 Crore Unaccounted Income Addition Based on Mere Name Similarity [Read Order]](https://images.taxscan.in/h-upload/2025/07/26/500x300_2069422-itat-itat-raipur-unaccounted-income-addition-name-similarity-section-69a-income-tax-act-taxscan.webp "ITAT rejects Revenues Claim: ₹3.8 Crore Unaccounted Income Addition Based on Mere Name Similarity [Read Order]")
Mere Upload of Notice in Income Tax Portal Not a Valid Service: ITAT Quashes Assessment Order, Citing Lack of Real Time Alert [Read Order]
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) held that the Income Tax Department’s practice of merely uploading a notice on the e-filing portal, without issuing a real-time alert or ...
![Mere Upload of Notice in Income Tax Portal Not a Valid Service: ITAT Quashes Assessment Order, Citing Lack of Real Time Alert [Read Order]](https://images.taxscan.in/h-upload/2025/07/25/500x300_2068825-assessment-order-itat-taxscan.webp "Mere Upload of Notice in Income Tax Portal Not a Valid Service: ITAT Quashes Assessment Order, Citing Lack of Real Time Alert [Read Order]")
Non-Service of Notice Through Opted Physical Mode: ITAT Restores Matter to CIT(A) for Fresh Adjudication [Read More]
The Raipur Bench of Income Tax Appellate Tribunal ( ITAT ) restored matter to the Commissioner of Income Tax(Appeals)[CIT(A)] for fresh adjudication after observing that notices were not served...
![Non-Service of Notice Through Opted Physical Mode: ITAT Restores Matter to CIT(A) for Fresh Adjudication [Read More]](https://images.taxscan.in/h-upload/2025/07/07/500x300_2060616-opted-physical-mode-itat-restores-notice-taxscan.webp "Non-Service of Notice Through Opted Physical Mode: ITAT Restores Matter to CIT(A) for Fresh Adjudication [Read More]")
"NFAC Passed Perverse Order Stating Wrong Penalty Amount & Ignoring S.273B Safeguards": ITAT Deletes Penalty u/s 271(1)(b)
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) has set aside a penalty of Rs. 10,000 imposed under Section 271(1)(b) of the Income Tax Act, 1961, on the assessee for alleged...
Invalid Service of Notice as Opted No For Email in Form-35: ITAT Overturns Ex Parte Dismissal, Remands Matter [Read Order]
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) overturned an ex-parte dismissal by the Commissioner of Income Tax (Appeals) [ CIT(A) ] citing invalid service of notices, as the...
![Invalid Service of Notice as Opted No For Email in Form-35: ITAT Overturns Ex Parte Dismissal, Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/06/30/500x300_2056949-form-35-notice.webp "Invalid Service of Notice as Opted No For Email in Form-35: ITAT Overturns Ex Parte Dismissal, Remands Matter [Read Order]")
Bogus Transaction Addition: ITAT Says Duty Lies on Revenue to Ascertain Whether Bogus Deals Are Genuine Tax Planning or Evasion [Read Order]
The Raipur Bench of Income Tax Appellate Tribunal ( ITAT ) dealt with additions made on account of alleged bogus transactions, observing that it is the responsibility of the tax authorities to ...
![Bogus Transaction Addition: ITAT Says Duty Lies on Revenue to Ascertain Whether Bogus Deals Are Genuine Tax Planning or Evasion [Read Order]](https://images.taxscan.in/h-upload/2025/06/28/500x300_2055664-tax-planning-or-evasion-transaction-addition-bogus-deals-taxscan.webp "Bogus Transaction Addition: ITAT Says Duty Lies on Revenue to Ascertain Whether Bogus Deals Are Genuine Tax Planning or Evasion [Read Order]")