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 Restores Case to AO for Proper Verification of Rs. 18.5 Lakhs Unexplained Cash Additions from Opening Balance and Unsecured Loans [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-ITAT-AO-issues-Opening-Balance-TAXSCAN.jpg "ITAT Restores Case to AO for Proper Verification of Rs. 18.5 Lakhs Unexplained Cash Additions from Opening Balance and Unsecured Loans [Read Order]")
ITAT Restores Case to AO for Proper Verification of Rs. 18.5 Lakhs Unexplained Cash Additions from Opening Balance and Unsecured Loans [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal ( ITAT ) has restored the case to the Assessing Officer ( AO ) for proper verification of the...
![CIT(E) Rejects S.12ABÂ Application under Income Tax Act without providing sufficient opportunity to furnish Documents: ITAT directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/ITAT-Raipur-Income-Tax-ITAT-Re-Adjudication-CITE-Income-Tax-Act-taxscan.jpg "CIT(E) Rejects S.12ABÂ Application under Income Tax Act without providing sufficient opportunity to furnish Documents: ITAT directs Re adjudication [Read Order]")
![CSR Expenses Eligible for Deduction u/s 80G of the Income Tax Act: ITAT restores Matter to CIT ( Appeals ) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-CSR-Income-tax-appellate-tribunal-Corporate-social-responsibility-TAXSCAN.jpg "CSR Expenses Eligible for Deduction u/s 80G of the Income Tax Act: ITAT restores Matter to CIT ( Appeals ) [Read Order]")
![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]")
![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]
The Raipur Bench of Income Tax Appellate Tribunal (ITAT) upheld the determination of income under Section 44D of the Income Tax Act 1961 holding that the sale and purchase transaction in its own...
![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]")