![AO shall not make Addition u/s 69A of Income Tax solely Relying on Whatsapp Image without any Corroborative Evidence: ITAT terms it ‘Dumb Document’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITAT-Mumbai-Section-69A-income-tax-act-TAXSCAN.webp "AO shall not make Addition u/s 69A of Income Tax solely Relying on Whatsapp Image without any Corroborative Evidence: ITAT terms it ‘Dumb Document’ [Read Order]")
AO shall not make Addition u/s 69A of Income Tax solely Relying on Whatsapp Image without any Corroborative Evidence: ITAT terms it ‘Dumb Document’ [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) , Mumbai Bench, has held that an addition under Section 69A of the Income Tax Act, 1961 cannot be...
ITAT sets aside CIT(A) Order, Remands Case to AO for Fresh Adjudication due to Denial of Fair Hearing [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] and remanded the case to the Assessing Officer ( AO ) for fresh...
ITAT Deems Labor Charges Genuine as Contractor Retracts Admission of False Payments, Quashes Disallowance [Read Order]
Recently, the Income Tax Appellate Tribunal (ITAT) of Mumbai quashed the disallowance of labor charges after determining the payments to be genuine, following a key contractor's retraction of an...
Supreme Court confirms Kerala High Court decision upholding Income Tax Levy on Compensation for Relinquishing Trusteeship [Read Judgement]
The Division Bench of the Supreme Court of India confirmed the decision of the High Court of Kerala upholding the Income Tax levying on compensation for relinquishing Trusteeship. Because the...
Madras HC Rejects Plea to quash Income Tax Case Transfer after Incriminating Evidence Found in Kolkata [Read Order]
Madras High Court, in a recent ruling, dismissed a writ petition challenging the transfer of an income tax case to the Central Circle in Kolkata, following the discovery of incriminating...
Non-Adjudication and Failure to State Point of Determination u/s 250(6) of Income Tax: ITAT remands Matter to CIT(A) [Read Order]
The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) remanded the matter to the Commissioner Of Income Tax (Appeals) due to non-adjudication and failure to state the point of determination under...
Torn Papers alone not Sufficient to Prove same Represents Unreported Sales: ITAT Orders Re-adjudication [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) stated that torn papers alone were not sufficient to prove the same papers represents the unreported sales in the books of accounts. The...
ITAT Condones 288-Day delay due to Notices sent to Wrong Email ID, Remands Stock undervaluation matter to CIT(A) [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) condoned a 288-day delay due to the notices being sent to the wrong email ID. The Tribunal remanded the Stock undervaluation matter back...
