ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Failure of PCIT to Furnish Investigation Report or other Regulators in Respect of Scrips Dealt by the Assessee: ITAT quashes Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-of-PCIT-to-Furnish-Investigation-Report-Regulators-in-Respect-of-Scrips-Dealt-Assessee-ITAT-quashes-Revision-Order-TAXSCAN.jpg "Failure of PCIT to Furnish Investigation Report or other Regulators in Respect of Scrips Dealt by the Assessee: ITAT quashes Revision Order [Read Order]")
Failure of PCIT to Furnish Investigation Report or other Regulators in Respect of Scrips Dealt by the Assessee: ITAT quashes Revision Order [Read Order]
The Gauhati Bench of Income Tax Appellate Tribunal (ITAT) held that Principal Commissioner of Income Tax [PCIT] in his order has no where recorded...
![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]")
![Voluntary Deposit of tax shall not be considered as Admission of Guilt before receiving notice u/s 148 of Income Tax Act: ITAT deletes penalty u/s 271 (1) (c) I.T. Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Voluntary-Deposit-of-tax-considered-as-Admission-of-Guilt-before-receiving-notice-Income-Tax-Act-ITAT-deletes-penalty-I.T.Act-TAXSCAN.jpg "Voluntary Deposit of tax shall not be considered as Admission of Guilt before receiving notice u/s 148 of Income Tax Act: ITAT deletes penalty u/s 271 (1) (c) I.T. Act [Read Order]")
![Delay in CIT(A)s Order Communication: Supreme Court Restores Appeal back to ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Delay-in-CITAs-Communication-Supreme-Court-Restores-Appeal-back-ITAT-TAXSCAN.jpg "Delay in CIT(A)s Order Communication: Supreme Court Restores Appeal back to ITAT [Read Order]")
Notices for Fixing Date of Hearing sent on Incorrect Email Address: ITAT Directs Re-adjudication [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has directed re-adjudication as the notices for fixing date of hearing sent on incorrect email address. The impugned assessment order had...
![Notices for Fixing Date of Hearing sent on Incorrect Email Address: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Notices-for-Fixing-Date-of-Hearing-sent-on-Incorrect-Email-Address-ITAT-Directs-Re-adjudication-TAXSCAN.jpg "Notices for Fixing Date of Hearing sent on Incorrect Email Address: ITAT Directs Re-adjudication [Read Order]")
![ITAT allows Cleartrip’s Claim towards Advertisement and Sales Promotion Expenditure [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-allows-Cleartrips-Claim-towards-Advertisement-and-Sales-Promotion-Expenditure-TAXSCAN.jpg "ITAT allows Cleartrip’s Claim towards Advertisement and Sales Promotion Expenditure [Read Order]")
Failure to justify Genuine Reason for Delay in filing Appeal before Appellate Authority: ITAT denies Condonation for Delay [Read Order]
The Income Tax Appellate Tribunal (ITAT) Raipur bench, while rejecting the delay petition for condonation, held that the assessee failed to justify the genuine reason for the delay in filing the...
![Failure to justify Genuine Reason for Delay in filing Appeal before Appellate Authority: ITAT denies Condonation for Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-to-justify-Genuine-Reason-for-Delay-in-filing-Appeal-Appellate-Authority-ITAT-denies-Condonation-for-Delay-TAXSCAN.jpg "Failure to justify Genuine Reason for Delay in filing Appeal before Appellate Authority: ITAT denies Condonation for Delay [Read Order]")
Proper Procedure and Application of Mind shall be made while granting Approval u/s 153D of Income Tax Act: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) while granting relief to the assessee held that proper procedure and application of mind shall be made while granting approval under...
![Proper Procedure and Application of Mind shall be made while granting Approval u/s 153D of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Proper-Procedure-and-Application-of-Mind-granting-Approval-Income-Tax-Act-ITAT-TAXSCAN.jpg "Proper Procedure and Application of Mind shall be made while granting Approval u/s 153D of Income Tax Act: ITAT [Read Order]")
ITAT sets aside order of CIT(A) for prevention of any dispute arising out of applicability of Section 68 in favor of natural justice [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the assessee has not furnished proper details as discussed above in order to substantiate its claim, in the interest of natural...
![ITAT sets aside order of CIT(A) for prevention of any dispute arising out of applicability of Section 68 in favor of natural justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-sets-aside-order-of-CITA-for-prevention-of-any-dispute-arising-out-of-applicability-favor-of-natural-justice-TAXSCAN-1.jpg "ITAT sets aside order of CIT(A) for prevention of any dispute arising out of applicability of Section 68 in favor of natural justice [Read Order]")
Six Year Time Limit u/s 153C(1) of Income tax Act applies only from Transfer of Seized Materials to Jurisdictional AO: Supreme Court [Read Order]
The Supreme Court, in a sequence of appeals initiated by the tax department, upheld the ruling of the Delhi High Court. It also made a significant observation regarding the commencement of the 6-year...
![Six Year Time Limit u/s 153C(1) of Income tax Act applies only from Transfer of Seized Materials to Jurisdictional AO: Supreme Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Six-Year-Time-Limit-Income-tax-Act-Transfer-of-Seized-Materials-Jurisdictional-AO-Supreme-Court-TAXSCAN.jpg "Six Year Time Limit u/s 153C(1) of Income tax Act applies only from Transfer of Seized Materials to Jurisdictional AO: Supreme Court [Read Order]")
ITAT deletes Penalty u/s 271B of Income Tax Act as Turnover was below 2 Crores as Prescribed u/s 44AD [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal (ITAT) has deleted the penalty under Section 271B of the Income Tax Act 1961, as the turnover was below 2 crores as prescribed under Section 44AD of...
![ITAT deletes Penalty u/s 271B of Income Tax Act as Turnover was below 2 Crores as Prescribed u/s 44AD [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-deletes-Penalty-Income-Tax-Act-as-Turnover-was-below-2-Crores-as-Prescribed-TAXSCAN.jpg "ITAT deletes Penalty u/s 271B of Income Tax Act as Turnover was below 2 Crores as Prescribed u/s 44AD [Read Order]")