Category: ITAT

There was no delay in filing appeal before CIT(A) as CPC intimation u/s 143(1) received on email after 30 days – ITAT In a recent judgment, ITAT Cochin has held that there was no delay in filing of appeal by assessee as CPC email of intimation u/s 143(1) …

Commissioner cannot exercise jurisdiction under section 263 of the Act, when assessment has been made after obtaining approval of the Range Head In a recent judgment, ITAT Lucknow quashed revisionary order u/s 263 confirming that Commissioner cannot exercise jurisdiction under section 263 when assessment has been made after …

No Revision u/s 263 when AO after careful examination and detail enquiry took a plausible view that the provisions of section 115BBE of the Act are not applicable. In a recent judgment, ITAT Amritsar held that where the Assessing Officer (AO) after careful examination of the submissions made …

Penalty / Late Fee u/s 234E confirmed for delay in filing Form 26QB for TDS voluntarily deducted u/s 194IA on purchase of property though it was an agricultural land In a recent judgment, ITAT Ahmedabad confirmed penalty / Late fee u/s 234E for delay in filing TDS return …

No penalty u/s 270A when disallowances were mentioned in Tax Audit Report but assessee by mistake not added it back to the total income. In a recent judgment, the ITAT Pune held that no penalty u/s 270A can be levied when disallowances u/s 43B were mentioned in Tax …

Re-opening u/s 148 on incorrect facts assuming that assessee does not have PAN and he did not file any of his return quashed as invalid In a recent judgment, ITAT Delhi has held that AO had invoked jurisdiction for reopening assessment u/s 147/148 on basis of incorrect facts …

Reasons assigned for explaining the condonation of delay are to be construed with a justice oriented approach – ITAT In a recent judgment, ITAT Chandigarh condoned the delay in filing appeal before CIT(A) due to mistake of counsel observing that Courts are unanimous in their approach to propound …

ITAT quashed penalty u/s 271AAB for non-mentioning of specific limb in the show cause notice In a recent judgment, Delhi ITAT quashed penalty u/s 271AAB for non-mentioning of specific limb in the show cause notice and following decision of Hon’ble Supreme Court that the construction which is favourable …

Assessee not expected to prove the negative that he has not availed fictitious loan – ITAT In a recent judgment, Chennai ITAT quashed revisionary proceedings u/s 263 holding that assessee cannot be expected to prove the negative that he has not availed fictitious loan in the absence of …

Addition of income or levy of taxes or denial of exemption would be a burden of the Revenue Authority – ITAT In a recent judgment, ITAT Jodhpur while holding that the land was not situated within municipal limits, observed that under the present statutory scheme, it is the …