![Belated deposit of ESI/EPF: ITAT allows exemption under section 154 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Belated-ESI-deposit-ITAT-Raipur-Belated-EPF-deposite-Exemption-for-delayed-deposit-of-ESI-Deduction-for-ESI-delayed-deposite-ESI-EPF-taxscan.jpg "Belated deposit of ESI/EPF: ITAT allows exemption under section 154 of Income Tax Act [Read Order]")
Belated deposit of ESI/EPF: ITAT allows exemption under section 154 of Income Tax Act [Read Order]
Two member bench of ITAT Raipur granted the assessee’s right to file application for exemption under section 154 of Income Tax Act claiming...
![ITAT Annual Digest [Part 63]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Annual-Digest-Income-Tax-Appellate-Tribunal-analysis-Tax-tribunal-updates-ITAT-decisions-ITAT-judgments-2023-taxscan.jpg "ITAT Annual Digest [Part 63]")
![ITAT Annual Digest [Part 62]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-cases-2023-Tax-tribunal-updates-Income-Tax-Appellate-Tribunal-Key-ITAT-judgments-ITAT-case-summaries-Income-Tax-taxscan.jpg "ITAT Annual Digest [Part 62]")
![Â ITAT Annual Digest [PART 47]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-ITAT-ANNUAL-DIGEST-PART-52-ITAT-ANNUAL-DIGEST-taxscan.jpg "Â ITAT Annual Digest [PART 47]")
![Sale and Purchase Transaction in Own account does not Meet Facilitation as Commission Agent: ITAT upholds Determination of Income u/s 44D of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Determination-of-Income-ITAT-upholds-Income-Tax-Act-Income-Tax-ITAT-ITAT-News-Tax-News-Sale-and-Purchase-TAXSCAN.jpg "Sale and Purchase Transaction in Own account does not Meet Facilitation as Commission Agent: ITAT upholds Determination of Income u/s 44D of Income Tax Act [Read Order]")
Lower Quality Goods supplied to Sister Concern under Discount credited books of account: ITAT upholds quashing of Reassessment [Read Order]
The Income Tax Appellate Tribunal (ITAT), Raipur bench, observed that goods supplied to a sister concern under a discount amount had been credited to the books of account of the assessee. Therefore,...
![Lower Quality Goods supplied to Sister Concern under Discount credited books of account: ITAT upholds quashing of Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Lower-Quality-Goods-supplied-Sister-Concern-Discount-credited-books-account-ITAT-upholds-Reassessment-TAXSCAN.jpg "Lower Quality Goods supplied to Sister Concern under Discount credited books of account: ITAT upholds quashing of Reassessment [Read Order]")
Non-Responding and Non-Complaining before PCIT when issue Restored to AO for Proper Enquiries cannot make Revision Illegal and not Maintainable: ITAT [Read Order]
The Raipur Bench of Income Tax Appellate Tribunal (ITAT) has held that non responding and non-complaining before Principal Commissioner of Income Tax (PCIT) when issue was restored to the Assessing...
![Non-Responding and Non-Complaining before PCIT when issue Restored to AO for Proper Enquiries cannot make Revision Illegal and not Maintainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Non-Responding-and-Non-Complaining-before-PCIT-when-issue-Restored-Proper-Enquiries-Revision-Illegal-Maintainable-ITAT-TAXSCAN.jpg "Non-Responding and Non-Complaining before PCIT when issue Restored to AO for Proper Enquiries cannot make Revision Illegal and not Maintainable: ITAT [Read Order]")
Notice issued u/s 143(2) by Non-Jurisdictional AO, ITAT Quashes Consequent Assessment order u/s 143 (3) for want of Valid Assumption of Jurisdiction [Read Order]
The Raipur Bench of Income Tax Appellate Tribunal (ITAT) has quashed the consequent assessment order passed under Section 143(3) of the Income Tax Act 1961 for want of vald assumption of jurisdiction...
![Notice issued u/s 143(2) by Non-Jurisdictional AO, ITAT Quashes Consequent Assessment order u/s 143 (3) for want of Valid Assumption of Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Notice-Non-Jurisdictional-AO-ITAT-Quashes-Consequent-Assessment-order-ITAT-Assessment-order-Valid-Assumption-of-Jurisdiction-taxscan.jpg "Notice issued u/s 143(2) by Non-Jurisdictional AO, ITAT Quashes Consequent Assessment order u/s 143 (3) for want of Valid Assumption of Jurisdiction [Read Order]")
Penalty Imposed by AO u/s 271(1)(b)Â Income Tax Act for Non- Compliance to Notices issued during Assessment is within the Limitation Period: ITAT Dismisses Appeal [Read Order]
The Raipur Bench of Income Tax Appellate Tribunal (ITAT) held that the penalty imposed by Assessing Officer (AO) during assessment proceeding under Section 271 of Income Tax Act,1961 is within the...
![Penalty Imposed by AO u/s 271(1)(b)Â Income Tax Act for Non- Compliance to Notices issued during Assessment is within the Limitation Period: ITAT Dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Penalty-Imposed-by-AO-Income-Tax-Act-for-Non-Compliance-to-Notices-issued-Assessment-Limitation-Period-ITAT-Dismisses-Appeal-TAXSCAN.jpg "Penalty Imposed by AO u/s 271(1)(b)Â Income Tax Act for Non- Compliance to Notices issued during Assessment is within the Limitation Period: ITAT Dismisses Appeal [Read Order]")
ITAT Remits matter to AO to Determine Actual status of Payment of Consideration towards Purchase of Flat by Co-owners [Read Order]
The Raipur Bench of Income Tax appellate Tribunal (ITAT) held that on perusal of the statement of working and the supporting bank statements it is observed that the Home Loan of Rs. 69,00,000/- from...
![ITAT Remits matter to AO to Determine Actual status of Payment of Consideration towards Purchase of Flat by Co-owners [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-Remits-matter-AO-to-Determine-Actual-status-Payment-of-Consideration-Purchase-of-Flat-by-Co-owners-TAXSCAN.jpg "ITAT Remits matter to AO to Determine Actual status of Payment of Consideration towards Purchase of Flat by Co-owners [Read Order]")
Charitable Institution liable for Tax Audit u/s 44AB for Activities prior to Registration u/s 2(15) of Income Tax Act: ITAT upholds Penalty u/s 271B [Read Order]
The Raipur Bench of Income Tax Appellate Tribunal (ITAT) has upheld the penalty under Section 271B of the Income Tax Act holding that the charitable institution would be liable for tax audit under...
![Charitable Institution liable for Tax Audit u/s 44AB for Activities prior to Registration u/s 2(15) of Income Tax Act: ITAT upholds Penalty u/s 271B [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Charitable-Institution-liable-Tax-Audit-Activities-prior-Registration-Income-Tax-Act-ITAT-upholds-Penalty-taxscan.jpg "Charitable Institution liable for Tax Audit u/s 44AB for Activities prior to Registration u/s 2(15) of Income Tax Act: ITAT upholds Penalty u/s 271B [Read Order]")
Failure to justify Genuine Reason for Delay in filing Appeal before Appellate Authority: ITAT denies Condonation for Delay [Read Order]
The Income Tax Appellate Tribunal (ITAT) Raipur bench, while rejecting the delay petition for condonation, held that the assessee failed to justify the genuine reason for the delay in filing the...
![Failure to justify Genuine Reason for Delay in filing Appeal before Appellate Authority: ITAT denies Condonation for Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-to-justify-Genuine-Reason-for-Delay-in-filing-Appeal-Appellate-Authority-ITAT-denies-Condonation-for-Delay-TAXSCAN.jpg "Failure to justify Genuine Reason for Delay in filing Appeal before Appellate Authority: ITAT denies Condonation for Delay [Read Order]")