Category: Judgments

After notice u/s 143(2) is issued in scrutiny proceedings, summary processing u/s 143(1) is not permissible – ITAT In a recent judgment, ITAT Bangalore has held that once scrutiny proceedings initiated by issue of notice u/s 143(2), the assessment proceedings are set in motion under the regular assessment …

Assessment Order without digital or manual signature is non-est and illegal In a recent judgment, Delhi ITAT has held that an Assessment Order without digital or manual signature is non-est and illegal ABCAUS Case Law Citation:5154 (2026) (05) abacus.in ITAT Important Case Laws relied upon by Parties In …

Once assessee filed ITR, in response to the notice u/s 148 of the Act, even beyond time prescribed, Assessing Officer is required to issue notice u/s 143(2) – ITAT In a recent judgment, ITAT Lucknow has held that once the assessee has filed the return, in response to …

Voluntary declaration of additional income by increasing WIP was not proper, as assessee will take the additional benefit in the subsequent year – ITAT In a recent judgment, ITAT has held that voluntary declaration/surrender of additional income by the assessee during the survey should not have been made …

Cash payment for purchase of land or property cannot be treated as violation of provisions of section 269SS or 269T of the Income Tax Act – ITAT In a recent judgment, ITAT has held that cash is the legal tender for purchase of land or property when the …

Amount of money received as Mediclaim not deductible from an award passed by MACT under the head of medical expenses. Amount of money received as Mediclaim under Mediclaim policy is not deductible from an award passed by Motor Accidents Claims Tribunal (the MACT) which may also include compensation …

Location of the assessing officer who passed the order shall decide the jurisdiction of the Bench of the Tribunal In the instant case, ITAT Guwahati has held that the location of the assessing officer who passed the order shall decide the jurisdiction of the Bench of the Tribunal …

Supreme Court explains meaning and scope of “reason to believe” u/s 147 and when reopening can be said to be mere change of opinion. In a recent judgment, Hon’ble Supreme Court has explained the meaning and scope of “reason to believe” under Section 147 of Income Tax Act …

ITAT directed registration u/s 12AB as activities of the trust fall under general public utility services if not falling fall within the ambit of education. In a recent judgment, ITAT Chennai has directed CIT(Exemption) to grant registration u/s 12AB holding that even if the activities of the trust …

Utilisation of loan amount would not constitute failure to discharge onus caste u/s 68 in absence of any defect in the documentary evidence produced by the assessee – ITAT In a recent judgment, ITAT Hyderabad has held that where the Assessing Officer had not made out any defect …