ITAT Surat
Explore the latest ITAT Surat judgments, orders, and appellate decisions on direct tax matters from the Surat bench of the Income Tax Appellate Tribunal
![AO classifies Agricultural Expenses as Undisclosed Income u/s 69(c): ITAT Deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Surat-Income-tax-section-69-section-69-of-the-income-tax-act-taxscan.jpg "AO classifies Agricultural Expenses as Undisclosed Income u/s 69(c): ITAT Deletes Addition [Read Order]")
AO classifies Agricultural Expenses as Undisclosed Income u/s 69(c): ITAT Deletes Addition [Read Order]
The Surat bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition made by the Assessing Officer (AO) against the assessee on...
![Fraud Allegations Lead to ₹6.61 Crore Addition as Undisclosed Income: ITAT Orders Reassessment with Cost [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Surat-Income-Tax-Appellate-Tribunal-ITAT-Fraud-Allegations-Case-taxscan.jpg "Fraud Allegations Lead to ₹6.61 Crore Addition as Undisclosed Income: ITAT Orders Reassessment with Cost [Read Order]")
![CIT(A) fails to Dismiss Appeal on Merits: ITAT condones 2 year 19 days Delay in Filing Income Tax Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Surat-Income-Tax-Appellate-Tribunal-Delay-in-Filing-income-Tax-Appeal-taxscan.jpg "CIT(A) fails to Dismiss Appeal on Merits: ITAT condones 2 year 19 days Delay in Filing Income Tax Appeal [Read Order]")
![CIT(E) Rejects State Trust Application u/s 12AB for Missing Deadline: ITAT Overturns Decision citing CBDT Deadline Extension Circular. [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CBDT-Deadline-Extension-Circular-Section-12AB-income-tax-act-ITAT-taxscan.jpg "CIT(E) Rejects State Trust Application u/s 12AB for Missing Deadline: ITAT Overturns Decision citing CBDT Deadline Extension Circular. [Read Order]")
Unexplained Cash Deposits u/s 69A: ITAT Remands Case to AO for Reassessment citing Natural Justice Violation [Read Order]
In a recent ruling, the Surat Bench of the Income Tax Appellate Tribunal ( ITAT ) held that the principles of natural justice demand the reassessment of a case if one party was not given the...
![Unexplained Cash Deposits u/s 69A: ITAT Remands Case to AO for Reassessment citing Natural Justice Violation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Income-Tax-Unexplained-cash-deposits-taxscan.jpg "Unexplained Cash Deposits u/s 69A: ITAT Remands Case to AO for Reassessment citing Natural Justice Violation [Read Order]")
![Unexplained Income from Rigged Stock Trades: ITAT upholds Rs. 44L Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-ITAT-Surat-Unexplained-Income-Rigged-Stock-Trades-Income-Tax-Appellate-Tribunal-Section-68-of-Income-Tax-Act-Income-Tax-taxscan.jpg "Unexplained Income from Rigged Stock Trades: ITAT upholds Rs. 44L Addition [Read Order]")
Section 147 and 153C of Income Tax can be Applied Interchangeably: ITAT upholds Reassessment u/s 147 in Bogus Purchase Matter [Read Order]
In a recent ruling, the Surat Bench of the Income Tax Appellate Tribunal ( ITAT ) held that reassessment under section 147 of the Income Tax Act was valid on reopening already closed assessment. The...
![Section 147 and 153C of Income Tax can be Applied Interchangeably: ITAT upholds Reassessment u/s 147 in Bogus Purchase Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Section-147-153C-of-Income-Tax-Applied-Interchangeably-ITAT-Reassessment-Bogus-Purchase-Matter-taxscan.jpg "Section 147 and 153C of Income Tax can be Applied Interchangeably: ITAT upholds Reassessment u/s 147 in Bogus Purchase Matter [Read Order]")
Plea of Technical Glitch Rejected for Delayed EPF, ESI Payments: ITAT upholds Disallowance of 1.75L [Read Order]
In a recent ruling, the Surat Bench of the Income Tax Appellate Tribunal ( ITAT ) held that the disallowance made by the Central Processing Centre (CPC) on account of delayed Provident Fund (PF) and...
![Plea of Technical Glitch Rejected for Delayed EPF, ESI Payments: ITAT upholds Disallowance of 1.75L [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/delayed-EPF-and-ESI-payment-Cases-Delayed-PF-payments-penalty-EPF-and-ESI-compliance-taxscan.jpg "Plea of Technical Glitch Rejected for Delayed EPF, ESI Payments: ITAT upholds Disallowance of 1.75L [Read Order]")
Unsecured Loans Received in Previous Years not Taxable in Next Year: ITAT deletes Addition u/s 68 [Read Order]
The Surat Bench of the Income Tax Appellate Tribunal ( ITAT ) upheld the decision of the Commissioner of Income Tax (Appeals) [CIT(A)], who deleted the addition of Rs.3.53 crores on Assessee’s return...
![Unsecured Loans Received in Previous Years not Taxable in Next Year: ITAT deletes Addition u/s 68 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Income-Tax-ITAT-ITAT-Surat-Unsecured-Loan-Taxation-in-Unsecured-Loans-Section-68-of-Income-Tax-Act-Taxscan.jpeg "Unsecured Loans Received in Previous Years not Taxable in Next Year: ITAT deletes Addition u/s 68 [Read Order]")
ITAT Restores Case to AO for Fresh Assessment, Granting Assessee Opportunity to Substantiate Cash Deposits [Read Order]
The Surat Bench of Income Tax Appellate Tribunal ( ITAT ) restored the case to the Assessing Officer ( AO ) for a fresh assessment, granting the assessee an opportunity to substantiate cash deposits...
![ITAT Restores Case to AO for Fresh Assessment, Granting Assessee Opportunity to Substantiate Cash Deposits [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-ITAT-Surat-Cash-Deposits-Income-Tax-Appellate-Tribunal-Income-Tax-Section-144-of-Income-Tax-Act-Taxscan.jpg "ITAT Restores Case to AO for Fresh Assessment, Granting Assessee Opportunity to Substantiate Cash Deposits [Read Order]")
ITAT Reduces Commission Income Addition to 0.50% on Bank Transactions in Income Tax Appeal, Citing It as Reasonable [Read Order]
The Surat Bench of Income Tax Appellate Tribunal ( ITAT ) reduced the commission income addition to 0.50% on bank transactions in an income tax appeal filed by the assessee, who was engaged in...
![ITAT Reduces Commission Income Addition to 0.50% on Bank Transactions in Income Tax Appeal, Citing It as Reasonable [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-ITAT-Surat-Income-Tax-Income-Addition-Income-Tax-Appeal-ITAT-Reduces-Income-Addition-Taxscan.jpeg "ITAT Reduces Commission Income Addition to 0.50% on Bank Transactions in Income Tax Appeal, Citing It as Reasonable [Read Order]")