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
![Value of Property assessed by SVA on date of Agreement to Sale shall be taken for computing full value of consideration for Transfer u/s 50C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Value-Property-assessed-SVA-Agreement-computing-full-value-consideration-ITAT-taxscan.jpg "Value of Property assessed by SVA on date of Agreement to Sale shall be taken for computing full value of consideration for Transfer u/s 50C: ITAT [Read Order]")
Value of Property assessed by SVA on date of Agreement to Sale shall be taken for computing full value of consideration for Transfer u/s 50C: ITAT [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal (ITAT) held that the value of the property assessed by the stamp valuation authority (SVA) on...
![Assessment concluded by Predecessor cant be Reopened u/s 147 of Income Tax Act merely on ground of Change of Opinion: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Assessment-Predecessor-Assessment-concluded-by-Predecessor-Income-Tax-Act-ITAT-taxscan.jpg "Assessment concluded by Predecessor cant be Reopened u/s 147 of Income Tax Act merely on ground of Change of Opinion: ITAT [Read Order]")
![Penalty Order issued u/s 270 for Misreporting or Not reporting Income is appealable before CIT(A): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Penalty-Misreporting-Income-Income-is-appealable-before-CITA-ITAT-income-tax-act-taxscan.jpg "Penalty Order issued u/s 270 for Misreporting or Not reporting Income is appealable before CIT(A): ITAT [Read Order]")
![AOs failure to verify Nature and Source of Income: ITAT upholds Revision Order of Pr. CIT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Reopening-Reopening-Case-initiated-failure-Cash-deposits-AO-taxscan-1.jpg "AOs failure to verify Nature and Source of Income: ITAT upholds Revision Order of Pr. CIT [Read Order]")
Disallowance u/s 40(a)(ia) of Income Tax Act shall be imposed when Assessee fails to deduct TDS on amount of Interest to NBFCs: ITAT [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal (ITAT) held that the disallowance under Section 40(a)(ia) of the Income Tax Act, 1961 shall be imposed when the assessee failed to deduct the Tax...
![Disallowance u/s 40(a)(ia) of Income Tax Act shall be imposed when Assessee fails to deduct TDS on amount of Interest to NBFCs: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Disallowance-Income-Tax-Act-Income-Tax-Assessee-fails-to-deduct-TDS-TDS-amount-of-Interest-to-NBFCs-ITAT-NBFCs-taxscan.jpg "Disallowance u/s 40(a)(ia) of Income Tax Act shall be imposed when Assessee fails to deduct TDS on amount of Interest to NBFCs: ITAT [Read Order]")
Reassessment order passed on basis of invalid assumption of Jurisdiction cannot be Revised u/s 263 of Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Raipur bench held that reassessment order passed on the basis of invalid assumption of jurisdiction could not be revised under Section 263 of...
![Reassessment order passed on basis of invalid assumption of Jurisdiction cannot be Revised u/s 263 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Reassessment-invalid-assumption-Jurisdiction-Revised-Income-Tax-Act-ITAT-TAXSCAN-1.jpg "Reassessment order passed on basis of invalid assumption of Jurisdiction cannot be Revised u/s 263 of Income Tax Act: ITAT [Read Order]")
AO fails to Show Conclusive Proof of Assessee being Benamidar of Registered Society: ITAT deletes Addition [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition on grounds of Assessing Officer (AO) failed to show conclusive proof that the assessee being a benamidar of...
![AO fails to Show Conclusive Proof of Assessee being Benamidar of Registered Society: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/AO-AO-fails-to-Show-Conclusive-Proof-of-Assessee-Conclusive-Proof-Conclusive-Proof-of-Assessee-taxscan.jpg "AO fails to Show Conclusive Proof of Assessee being Benamidar of Registered Society: ITAT deletes Addition [Read Order]")
AO disallows 2/3rd of Repair and Maintenance Expenditure as Capital Expenditure for Chhattisgarh State Power Transmission: ITAT directs Re adjudication [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal directed readjudication for disallowing the 2/3rd of Repair and Maintenance Expenditure as Capital Expenditure for Chhattisgarh State Power...
![AO disallows 2/3rd of Repair and Maintenance Expenditure as Capital Expenditure for Chhattisgarh State Power Transmission: ITAT directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/AO-Repair-and-Maintenance-Expenditure-as-Capital-Expenditure-for-Chhattisgarh-State-Power-Transmission-ITAT-directs-Readjudication-TAXSCAN.jpg "AO disallows 2/3rd of Repair and Maintenance Expenditure as Capital Expenditure for Chhattisgarh State Power Transmission: ITAT directs Re adjudication [Read Order]")
District Mining Officer is under Statutory Obligation to Collect TCS on Compounding Fee Received from Illegal Miners: ITAT [Read Order]
In a recent case, the Raipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that the District Mining Officer is under statutory obligation to collect tax at source (TCS) on the...
![District Mining Officer is under Statutory Obligation to Collect TCS on Compounding Fee Received from Illegal Miners: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/District-Mining-Officer-Statutory-Obligation-to-Collect-TCS-Statutory-Obligation-tcs-Compounding-Fee-Received-from-Illegal-Miners-Compounding-Fee-Illegal-Miners-ITAT-taxscan.jpg "District Mining Officer is under Statutory Obligation to Collect TCS on Compounding Fee Received from Illegal Miners: ITAT [Read Order]")
Income Accrued in Year under Consideration shall be viewed as Real Income and Subject to Tax: ITAT sustains addition [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal held that a loss springing up in subsequent year wouldn't justify non accounting of income during the year the same had accrued. The assessee...
![Income Accrued in Year under Consideration shall be viewed as Real Income and Subject to Tax: ITAT sustains addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Income-Accrued-Year-Consideration-Real-Income-Subject-Tax-taxscan.jpg "Income Accrued in Year under Consideration shall be viewed as Real Income and Subject to Tax: ITAT sustains addition [Read Order]")
Activities of the trust cannot be the deciding factor while granting registration u/s 12A of Income Tax Act: ITAT [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal held that Activities of the trust cannot be the deciding factor while granting registration. The assesse filed the appeal on the grounds that...
![Activities of the trust cannot be the deciding factor while granting registration u/s 12A of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Activities-of-the-trust-deciding-factor-while-granting-registration-Income-Tax-Act-ITAT-TAXSCAN.jpg "Activities of the trust cannot be the deciding factor while granting registration u/s 12A of Income Tax Act: ITAT [Read Order]")