![Fertilizer Dealers October Spike in Sales Saves the Day as ITAT Deletes Rs. 2.45 Cr Demonetization Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095165-fertilizer-dealers-taxscan.webp "Fertilizer Dealers October Spike in Sales Saves the Day as ITAT Deletes Rs. 2.45 Cr Demonetization Addition [Read Order]")
Fertilizer Dealer's 'October Spike' in Sales Saves the Day as ITAT Deletes Rs. 2.45 Cr Demonetization Addition [Read Order]
The Agra Bench of the Income Tax Appellate Tribunal (ITAT) dismissed a revenue appeal and upheld the deletion of an addition of Rs. 2.45 crore made on...
![Trust Income to be Taxed at Normal Rate as Sole Beneficiary had No Taxable Income: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/26/250x150_2091291-trust-income-normal-rate-sole-beneficiary-no-taxable-income-itat-taxscan.webp "Trust Income to be Taxed at Normal Rate as Sole Beneficiary had No Taxable Income: ITAT [Read Order]")
![Reassessment u/s 148 Without Approval from Competent Authority u/s 151 is Void ab Initio: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/01/250x150_2057405-itat-reassessment-income-tax-act-transaction-return-filed-calcutta-hc-appeal-taxscan.webp "Reassessment u/s 148 Without Approval from Competent Authority u/s 151 is Void ab Initio: ITAT [Read Order]")
![Relief to Jindal Saw, Income Tax not Applicable on Incentives Received as Excise Duty Refund, Sales Tax Remission, Sales/VAT Input Tax Refund: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Relief-to-Jindal-Saw-Income-Tax-Applicable-Incentives-Received-Excise-Duty-Refund-Sales-Tax-Remission-Sales-VAT-Input-Tax-Refund-ITAT-TAXSCAN.jpg "Relief to Jindal Saw, Income Tax not Applicable on Incentives Received as Excise Duty Refund, Sales Tax Remission, Sales/VAT Input Tax Refund: ITAT [Read Order]")
![ITAT Rules Reassessment Invalid for Non-Application of Mind in Approval Process u/s 151 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Delhi-Approval-Process-Jurisdictional-Authority-Due-Application-of-Mind-Mechanistic-Approval-Legal-Precedent-Reopening-of-Assessment-Failure-to-Apply-Mind-Taxpayer-Rights-taxscan.jpg "ITAT Rules Reassessment Invalid for Non-Application of Mind in Approval Process u/s 151 [Read Order]")
Search Assessment shall be Computed u/s 153 of Income Tax, not u/s 147: ITAT quashes Assessment order [Read Order]
In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) quashed the assessment order, clarifying that the both the Assessing Officer and Commissioner of Income Tax (Appeals)...
![Search Assessment shall be Computed u/s 153 of Income Tax, not u/s 147: ITAT quashes Assessment order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-Delhi-ITAT-under-Section-147-of-the-Income-Tax-Act-Income-Tax-Act-Income-Tax-Appellate-Tribunal-Commissioner-of-Income-Tax-Assessing-Officer-TAXSCAN.jpg "Search Assessment shall be Computed u/s 153 of Income Tax, not u/s 147: ITAT quashes Assessment order [Read Order]")
Taxpayer Explains Source of Capital Enhancement in balance sheet: ITAT deletes addition of 89. 7 Lakhs u/s 68 of Income Tax Act [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition of 89.7 Lakhs under Section 68 of the Income Tax Act, 1961 after the taxpayer provided an explanation for the source...
![Taxpayer Explains Source of Capital Enhancement in balance sheet: ITAT deletes addition of 89. 7 Lakhs u/s 68 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Income-Tax-Act-ITAT-Delhi-Section-68-of-the-Income-Tax-Act-TAXSCAN.jpg "Taxpayer Explains Source of Capital Enhancement in balance sheet: ITAT deletes addition of 89. 7 Lakhs u/s 68 of Income Tax Act [Read Order]")
ITAT quashes Reassessment Proceedings initiated on basis of Investigation Report without make Enquiry of Investment in Stock Exchange Transactions [Read Order]
The Delhi bench Income Tax Appellate Tribunal ( ITAT ) quashed reassessment proceedings initiated on the basis of investigation report of Kolkata Wing without making enquiry of investment in stock...
![ITAT quashes Reassessment Proceedings initiated on basis of Investigation Report without make Enquiry of Investment in Stock Exchange Transactions [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-Delhi-ITAT-Income-Tax-Investment-in-Stock-Exchange-Transactions-Stock-Exchange-Transactions-Stock-Exchange-Taxscan.jpg "ITAT quashes Reassessment Proceedings initiated on basis of Investigation Report without make Enquiry of Investment in Stock Exchange Transactions [Read Order]")