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
![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]")
Reassessment u/s 147 on Mere Change of Opinion Invalid: ITAT [Read Order]
In a recent judgement, the Raipur bench of the Income Tax Appellate Tribunal (ITAT)Â held that reassessment cannot be done based on a mere change of...
![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]")
![CIT(A) Ignores Adjournment Request: ITAT Restores Appeal Citing Violation of Principles of Natural Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-Appeal-CITA-Order-Income-Tax-Tribunal-taxscan.jpeg "CIT(A) Ignores Adjournment Request: ITAT Restores Appeal Citing Violation of Principles of Natural Justice [Read Order]")
![Cash Deposit during Demonetization: ITAT partly deletes Rs. 3.5 lakh Addition based on CBDT Guidelines [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Cash-Deposit-Demonetization-ITAT-Addition-CBDT-Guidelines-taxscan.jpg "Cash Deposit during Demonetization: ITAT partly deletes Rs. 3.5 lakh Addition based on CBDT Guidelines [Read Order]")
Taxpayer fails to Opt for Email Notice in Form-35: ITAT Restores Matter for Fresh Adjudication [Read Order]
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) set aside the ex-parte order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] and restored the matter for fresh adjudication,...
![Taxpayer fails to Opt for Email Notice in Form-35: ITAT Restores Matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Form-35-notice.jpg "Taxpayer fails to Opt for Email Notice in Form-35: ITAT Restores Matter for Fresh Adjudication [Read Order]")
CIT(A) deletes additions on Unsecured Loans after considering additional evidence: ITAT set asides order for violation of Rule 46A [Read Order]
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)], citing a violation of Rule 46A of the Income Tax Rules,...
![CIT(A) deletes additions on Unsecured Loans after considering additional evidence: ITAT set asides order for violation of Rule 46A [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Raipur-CIT-deletes-additions-on-Unsecured-Loans-TAXSCAN.jpg "CIT(A) deletes additions on Unsecured Loans after considering additional evidence: ITAT set asides order for violation of Rule 46A [Read Order]")
![ITATÂ quashes Disallowance on Tanker Expenses due to Lack of Justification by AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Raipur-Disallowance-on-Tanker-Expenses-quashed-TAXSCAN.jpg "ITATÂ quashes Disallowance on Tanker Expenses due to Lack of Justification by AO [Read Order]")
![₹5.98 Lakh Addition due to Clerical Error in Depreciation: ITAT sets aside for Re-examination [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Raipur-Income-tax-addition-Addition-Due-to-Clerical-Error-TAXSCAN.jpg "₹5.98 Lakh Addition due to Clerical Error in Depreciation: ITAT sets aside for Re-examination [Read Order]")
Unexplained Investment Addition of ₹96.99 Lakh: ITAT Remands Matter to AO for Fresh Examination [Read Order]
The Raipur Bench of Income Tax Appellate Tribunal (ITAT) remanded the matter to the Assessing Officer (AO) for fresh examination regarding the addition of ₹96.99 lakh as unexplained investment . ...
![Unexplained Investment Addition of ₹96.99 Lakh: ITAT Remands Matter to AO for Fresh Examination [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/unexplained-investment.jpg "Unexplained Investment Addition of ₹96.99 Lakh: ITAT Remands Matter to AO for Fresh Examination [Read Order]")
![Reassessment without Reasons to Believe: ITAT Restores Matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Reassessment.jpg "Reassessment without Reasons to Believe: ITAT Restores Matter to CIT(A) [Read Order]")
Discrepancy in Opening Balance of Furniture and Fittings: ITAT Remands Matter to AO for Verification [Read Order]
The Raipur Bench of Income Tax Appellate Tribunal (ITAT) remanded the matter to the Assessing Officer (AO) for verification after noting a discrepancy in the opening balance of furniture and...
![Discrepancy in Opening Balance of Furniture and Fittings: ITAT Remands Matter to AO for Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/opening-balance.jpg "Discrepancy in Opening Balance of Furniture and Fittings: ITAT Remands Matter to AO for Verification [Read Order]")