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 Bars Late PF/ESIC Deductions, Follows Supreme Courts Ruling in Checkmate Services [Read Order]](https://images.taxscan.in/h-upload/2025/06/10/2041995-checkmate-services-esic-pf-taxscan.webp "ITAT Bars Late PF/ESIC Deductions, Follows Supreme Courts Ruling in Checkmate Services [Read Order]")
ITAT Bars Late PF/ESIC Deductions, Follows Supreme Court's Ruling in Checkmate Services [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal (ITAT) dismissed an appeal upholding the disallowance of ₹25.81 lakh claimed as a deduction...
![ITAT Quashes Reassessment Orders against Assessee Due to Time-Barred Notice under New Regime [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITAT-Quashes-Reassessment-Orders-taxscan-1.jpg "ITAT Quashes Reassessment Orders against Assessee Due to Time-Barred Notice under New Regime [Read Order]")
![ITAT Sets Aside Ex-Parte CIT(A) Order Due to Invalid Notice Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Ex-Parte-Assessment-Orders.jpg "ITAT Sets Aside Ex-Parte CIT(A) Order Due to Invalid Notice Service [Read Order]")
![ITAT Overturns CIT(A) Order: Notices Wrongly Sent via Email Despite Assessees Explicit Opt-Out [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CITA-Order.jpg "ITAT Overturns CIT(A) Order: Notices Wrongly Sent via Email Despite Assessees Explicit Opt-Out [Read Order]")
![ITAT Dismisses Scan Ispats Appeal as Withdrawn Under Vivad Se Vishwas Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITAT-Dismisses-Scan-Ispats-Appea-Scan-Ispats-Appeal-taxscan.jpg "ITAT Dismisses Scan Ispats Appeal as Withdrawn Under Vivad Se Vishwas Scheme [Read Order]")
VAT Liability Not Disallowable u/s 43B If Not Claimed As Deduction In Profit & Loss Account: ITAT [Read Order]
In a significant ruling, the Raipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that unpaid VAT liability cannot be disallowed under Section 43B of the Income Tax Act, 1961 if it has...
![VAT Liability Not Disallowable u/s 43B If Not Claimed As Deduction In Profit & Loss Account: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/VAT-Liability-VAT-Liability-Not-Disallowable-Deduction-In-Profit-Loss-Account-taxscan.jpg "VAT Liability Not Disallowable u/s 43B If Not Claimed As Deduction In Profit & Loss Account: ITAT [Read Order]")
AO Provided Only 6 Days to Reply to Notice Instead of Mandatory 7 u/s 148A(b): ITAT Quashes Reassessment [Read Order]
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) quashed the reassessment proceedings due to the Assessing Officer (AO) violating the mandatory statutory timeline prescribed under Section...
![AO Provided Only 6 Days to Reply to Notice Instead of Mandatory 7 u/s 148A(b): ITAT Quashes Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Raipur-reassessment-notice-Income-Tax-reassessment-TAXSCAN.jpg "AO Provided Only 6 Days to Reply to Notice Instead of Mandatory 7 u/s 148A(b): ITAT Quashes Reassessment [Read Order]")
![Failure to Adjudicate AO’s Jurisdictional Grounds: ITAT Remands Matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-Adjudication.jpg "Failure to Adjudicate AO’s Jurisdictional Grounds: ITAT Remands Matter to CIT(A) [Read Order]")
Income Tax Addition for Turnover Mismatch Set Aside Due to Lack of Evidence: ITATÂ Deletes Disallowance under Section 40A(3) as Income was Estimated [Read Order]
In a recent ruling, the Raipur Bench of the Income Tax Appellate Tribunal (ITAT) partly allowed appeals for multiple assessment years by holding that where income is assessed on an estimated basis,...
![Income Tax Addition for Turnover Mismatch Set Aside Due to Lack of Evidence: ITATÂ Deletes Disallowance under Section 40A(3) as Income was Estimated [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Raipur-Income-Tax-Addition-Addition-for-Turnover-Mismatch-TAXSCAN.jpg "Income Tax Addition for Turnover Mismatch Set Aside Due to Lack of Evidence: ITATÂ Deletes Disallowance under Section 40A(3) as Income was Estimated [Read Order]")
![Reassessment u/s 147 on Mere Change of Opinion Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Raipur-Reassessment-under-section-147-Section-147-income-tax-act-TAXSCAN.jpg "Reassessment u/s 147 on Mere Change of Opinion Invalid: ITAT [Read Order]")
![Taxpayer Underreports Income by Claiming Inadmissible Expenses: ITAT Confirms Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Penalty-Taxpayer-ITAT-Confirms-Penalty-Taxscan.jpg "Taxpayer Underreports Income by Claiming Inadmissible Expenses: ITAT Confirms Penalty [Read Order]")
![ITAT Remits matter back to AO as Assessee was denied Sufficient Time to Respond [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Remits-ITAT-Remits-matter-back-to-AO-taxscan.jpg "ITAT Remits matter back to AO as Assessee was denied Sufficient Time to Respond [Read Order]")