ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![No Income Tax Addition can be made in respect of Addition under the Black Money Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Income-Tax-Addition-Income-Tax-Addition-Black-Money-Act-ITAT-Taxscan.jpg "No Income Tax Addition can be made in respect of Addition under the Black Money Act: ITAT [Read Order]")
No Income Tax Addition can be made in respect of Addition under the Black Money Act: ITAT [Read Order]
The Income Tax Appellate Tribunal, (Delhi Bench), has recently, in an appeal filed before it, held that no income addition can be made in respect of...
![Courts shall not go strictly by the Rulebook to deny Justice to Deserving Litigant as it would lead to Miscarriage of Justice: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/ITAT-Supreme-Court-CITA-Courts-taxscan.jpg "Courts shall not go strictly by the Rulebook to deny Justice to Deserving Litigant as it would lead to Miscarriage of Justice: ITAT [Read Order]")
![Deduction u/s 54F not Allowable if Assessee has More Than a Residential House at the Time of Claiming the Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Deduction-Residential-House-taxscan.jpeg "Deduction u/s 54F not Allowable if Assessee has More Than a Residential House at the Time of Claiming the Deduction: ITAT [Read Order]")
![Jurisdiction of the Bench shall be determined by the location of the Assessing Officer: ITAT dismisses Appeals [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Jurisdiction-location-Assessing-Officer-Appeals-ITAT-Taxscan.jpg "Jurisdiction of the Bench shall be determined by the location of the Assessing Officer: ITAT dismisses Appeals [Read Order]")
No Interest u/s 234A is Leviable, When Assessee Files Return Within the Time Allowed by Notice u/s 153A: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, has recently, in an appeal filed before it, held that no interest under Section 234A is leviable, when an Assessee has filed the return within...
![No Interest u/s 234A is Leviable, When Assessee Files Return Within the Time Allowed by Notice u/s 153A: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Interest-Leviable-Files-Return-Notice-ITAT-TAXSCAN.jpg "No Interest u/s 234A is Leviable, When Assessee Files Return Within the Time Allowed by Notice u/s 153A: ITAT [Read Order]")
Failure of CIT(A) To Provide Document Verification Opportunity to AO, violates Provisions of Rule 46A (3) of the IT Rules: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Hyderabad Bench, has recently, in an appeal filed before it, held that the failure of the CIT(A) to provide document verification opportunity to the AO,...
![Failure of CIT(A) To Provide Document Verification Opportunity to AO, violates Provisions of Rule 46A (3) of the IT Rules: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Document-Verification-Opportunity-Verification-IT-Rules-ITAT-Taxscan.jpg "Failure of CIT(A) To Provide Document Verification Opportunity to AO, violates Provisions of Rule 46A (3) of the IT Rules: ITAT [Read Order]")
Claim of the Assessee cannot be said to be “Concealment of Particulars of Income” in the Absence of Supporting Evidence: ITAT deletes Penalty Levied u/s 271(1)(c)
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has recently, in an appeal filed before it, while deleting the penalty levied u/s 271 (1) (c), held that the claim of the assessee cannot be...
Assessee Lacked Proper Opportunity before the AO due to Dire Financial Stress and Difficulties: ITAT sets Aside Orders of CIT (A) being Ex-parte Order
The Income Tax Appellate Tribunal (ITAT), Chennai Bench, has recently, in an appeal filed before it, set aside the orders of CIT (A) being ex-parte, on the ground that the assessee lacked proper...
No Penalty shall be Levied u/S 271B if there is Reasonable Cause for Not Getting the Account Audited: ITAT [Read Order]
The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) has recently held that no penalty should be levied under Section 271B of the Income Tax Act, 1961 if there is reasonable cause for not...
![No Penalty shall be Levied u/S 271B if there is Reasonable Cause for Not Getting the Account Audited: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Penalty-Reasonable-Cause-Account-ITAT-Taxscan.jpg "No Penalty shall be Levied u/S 271B if there is Reasonable Cause for Not Getting the Account Audited: ITAT [Read Order]")
TDS Available in Income Reported Year should not be Deferred to some other Assessment Year u/s 199(3) r.w. Rule 37BA (3): ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that Tax Deducted at Source (TDS) available in the year in which Income had been reported should not be deferred to some other...
![TDS Available in Income Reported Year should not be Deferred to some other Assessment Year u/s 199(3) r.w. Rule 37BA (3): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/TDS-Income-Assessment-Year-ITAT-Taxscan.jpg "TDS Available in Income Reported Year should not be Deferred to some other Assessment Year u/s 199(3) r.w. Rule 37BA (3): ITAT [Read Order]")
Cash Paid to Sundry Creditor on Supply Buffalo meat cannot be Disallowed u/S 40A(3) of the Act: ITAT sets aside Assessment Order
In a recent case, the Delhi Income Tax Appellate Tribunal (ITAT) held that cash paid to sundry creditor on supply of buffalo meat could not be disallowed under Section 40A(3) of the Income Tax Act,...
