ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
ITAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories related to the Authority of Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in...
![ITAT deletes Additions for Unexplained Cash Credit as it was not based on Incriminating Material found during course of Search Operations [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/1907dcf3-056b-4eee-bb17-5034942ed9d0.jpg "ITAT deletes Additions for Unexplained Cash Credit as it was not based on Incriminating Material found during course of Search Operations [Read Order]")
![Assessment Order passed barred by Limitation can’t be extended under guise of Special Audit referred by AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Assessment-Order-Quise-Special-Audit-AO-ITAT-Taxscan.jpg "Assessment Order passed barred by Limitation can’t be extended under guise of Special Audit referred by AO: ITAT [Read Order]")
![Capital Gains arising on Sale of Agricultural Land which is not a Capital Asset shall not be chargeable to Income Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Capital-gains-sale-of-agricultural-land-capital-asset-Income-tax-ITAT-Taxscan.jpg "Capital Gains arising on Sale of Agricultural Land which is not a Capital Asset shall not be chargeable to Income Tax: ITAT [Read Order]")
Relief to PC Jewellers: ITAT grants Deduction on Expense of Education Cess as it does not fall under Capital Expense, Personal Expenditure [Read Order]
In a major relief to PC Jwellers, the Income Tax Appellate Tribunal (ITAT) has granted the Deduction on Expense of Education Cess as it does not fall under capital expense, personal...
![Relief to PC Jewellers: ITAT grants Deduction on Expense of Education Cess as it does not fall under Capital Expense, Personal Expenditure [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/ITAT-PC-Jwellers-Education-Cess-Deduction-Capital-Expense-personal-Expenditure-Taxscan.jpeg "Relief to PC Jewellers: ITAT grants Deduction on Expense of Education Cess as it does not fall under Capital Expense, Personal Expenditure [Read Order]")
Addition can’t be made on Evidence of Third Party without granting Cross-Examination to Assessee: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the Addition cannot be made on evidence of third party without granting the cross-examination to the assessee. The assessee,...
![Addition can’t be made on Evidence of Third Party without granting Cross-Examination to Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Evidence-Third-Party-Cross-Examination-Assessee-ITAT-Taxscan.jpg "Addition can’t be made on Evidence of Third Party without granting Cross-Examination to Assessee: ITAT [Read Order]")
Setback to Reliance Telecom: ITAT can’t Recall Its Order as remedy available to Assessee to prefer an Appeal before High Court if ITAT’s Order is erroneous, rules SC [Read Judgment]
In a major setback to Reliance Telecom, the Supreme Court ruled that the Income Tax Appellate Tribunal (ITAT) cannot recall its order as a remedy available to Assessee to prefer an appeal before High...
![Setback to Reliance Telecom: ITAT can’t Recall Its Order as remedy available to Assessee to prefer an Appeal before High Court if ITAT’s Order is erroneous, rules SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/12/Reliance-Telecom-ITAT-Assessee-High-Court-ITAT-Supreme-Court-Taxscan.jpg "Setback to Reliance Telecom: ITAT can’t Recall Its Order as remedy available to Assessee to prefer an Appeal before High Court if ITAT’s Order is erroneous, rules SC [Read Judgment]")
Supreme Court directs Integration of Technology adopted to streamline, monitor all stages in Govt. Revenue Litigation, to ITAT, CESTAT, Other Tribunals [Read Order]
The Supreme Court directed integration of technology adopted to streamline, monitor all stages in government revenue litigation, to ITAT, CESTAT, and other Tribunals. Mr Balbir Singh, Additional...
![Supreme Court directs Integration of Technology adopted to streamline, monitor all stages in Govt. Revenue Litigation, to ITAT, CESTAT, Other Tribunals [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/ITAT-CESTAT-Tribunals-Govt-Revenue-Litigation-Supreme-Court-Taxscan.jpeg "Supreme Court directs Integration of Technology adopted to streamline, monitor all stages in Govt. Revenue Litigation, to ITAT, CESTAT, Other Tribunals [Read Order]")
No Penalty to be imposed on failure to discharge admitted Self-Assessment Income Tax Liability due to Financial Constraints: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that no penalty can be imposed on failure to discharge admitted self-assessment Income Tax liability due to Financial Constraints. The...
![No Penalty to be imposed on failure to discharge admitted Self-Assessment Income Tax Liability due to Financial Constraints: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/penalty-self-assessment-Income-Tax-liability-Financial-Constraints-ITAT-Taxscan.jpg "No Penalty to be imposed on failure to discharge admitted Self-Assessment Income Tax Liability due to Financial Constraints: ITAT [Read Order]")
![ITAT restores Original Assessment Order as Revision order u/s 263 is barred by Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Bombay-High-Court-Faceless-Assessment-Order-draft-assessment-order-personal-hearing-Taxscan.jpg "ITAT restores Original Assessment Order as Revision order u/s 263 is barred by Limitation [Read Order]")