ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part X]](https://images.taxscan.in/h-upload/2025/12/24/2114548-annual-income-tax-case-digest-itat-decisions-2025-part-x-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part X]")
Annual Income Tax Case Digest: ITAT Decisions 2025 [Part X]
ITAT Gives Taxpayer Second Chance to Prove ₹50 Lakh Property Purchase SourceMiteshkumar Dhanjibhai Patel vsIncome Tax Officer CITATION : 2025 TAXSCAN...
![Assessment Void Without Jurisdictional 143(2) Notice: ITAT Quashes ₹1.11 Cr Share Premium Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/2114754-assessment-void-without-jurisdictional-1432-notice-taxscan.jfif "Assessment Void Without Jurisdictional 143(2) Notice: ITAT Quashes ₹1.11 Cr Share Premium Addition u/s 68 [Read Order]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part X]](https://images.taxscan.in/h-upload/2025/12/22/2113790-annual-income-tax-case-digest-itat-decisions-2025-part-x-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part X]")
![Cash Deposits from Sale of Goods cannot be treated as Unexplained when Stock Availability not Disputed: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/2114623-unexplained-stock-availability-disputed-itat-deletes-addition-taxscan.webp "Cash Deposits from Sale of Goods cannot be treated as Unexplained when Stock Availability not Disputed: ITAT Deletes Addition [Read Order]")
![Interest Income Earned by Cooperative Society from Surplus Funds Invested in Cooperative Banks is Business Income: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/2114628-cooperative-banks-business-income-taxscan.webp "Interest Income Earned by Cooperative Society from Surplus Funds Invested in Cooperative Banks is Business Income: ITAT [Read Order]")
Books of Account must be Rejected u/s 145(3) before Unexplained Cash Additions: ITAT Deletes ₹64 Lakh Addition [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the Assessing Officer cannot treat cash deposits as unexplained income without first rejecting the books of account under Section...
![Books of Account must be Rejected u/s 145(3) before Unexplained Cash Additions: ITAT Deletes ₹64 Lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/2114512-tribunal-deleted-64-lakh-addition-since-accepted-books-failed-follow-mandatory-procedure-addition-consequential-penalty-under-taxscan.webp "Books of Account must be Rejected u/s 145(3) before Unexplained Cash Additions: ITAT Deletes ₹64 Lakh Addition [Read Order]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part IV]](https://images.taxscan.in/h-upload/2025/12/23/2114135-annual-income-tax-case-digest-itat-decisions-2025-part-iv-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part IV]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part III]](https://images.taxscan.in/h-upload/2025/12/23/2114134-annual-income-tax-case-digest-itat-decisions-2025-part-iii-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part III]")
ITAT Grants Major Relief to SRF Limited, Deletes Major Additions and Treats CER & TUF Subsidy Receipts as Capital [Read Order]
The DelhiBench of the Income Tax Appellate Tribunal (ITAT), has pronounced a common order in the appeals filed by SRF Limited against assessment orders for AY 2011‑12 and AY 2013‑14. The appeals...
![ITAT Grants Major Relief to SRF Limited, Deletes Major Additions and Treats CER & TUF Subsidy Receipts as Capital [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/2114238-itat-grants-major-relief-to-srf-limited-taxscan.jfif "ITAT Grants Major Relief to SRF Limited, Deletes Major Additions and Treats CER & TUF Subsidy Receipts as Capital [Read Order]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part II]](https://images.taxscan.in/h-upload/2025/12/22/2113899-annual-income-tax-case-digest-itat-decisions-2025-part-ii-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part II]")
S. 54 Exemption cannot Be Denied Solely for Delay in Property Registration when Capital Gains are Timely Reinvested: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that relief under Section 54 of the Income Tax Act cannot be denied solely due to delay in registration of the new residential...
![S. 54 Exemption cannot Be Denied Solely for Delay in Property Registration when Capital Gains are Timely Reinvested: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/2113849-exemption-denied-solely-delay-property-registration-capital-gains-timely-reinvested-itat-taxscan.webp "S. 54 Exemption cannot Be Denied Solely for Delay in Property Registration when Capital Gains are Timely Reinvested: ITAT [Read Order]")
CIT(A) Failed to Consider Filed Evidence: ITAT Restores Income Tax Appeal With Cost to PM Relief Fund [Read Order]
The Mumbai Bench Income Tax Appellate Tribunal (ITAT), has set aside an ex-parte order passed by the National Faceless Appeal Centre and restored an income tax appeal for fresh adjudication, observing...
![CIT(A) Failed to Consider Filed Evidence: ITAT Restores Income Tax Appeal With Cost to PM Relief Fund [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/2113722-cita-failed-consider-filed-evidence-itat-restores-income-tax-appeal-cost-pm-relief-fund-taxscan.webp "CIT(A) Failed to Consider Filed Evidence: ITAT Restores Income Tax Appeal With Cost to PM Relief Fund [Read Order]")