Judgement

Tribunal quashes search assessments, holding mechanical approval violates mandatory safeguard under Section 153D.

Tribunal Invalidates Assessments for Lack of Independent Section 153D Approval

ITAT Remands Rs 32.94 Lakh Unexplained Cash Deposit Addition to CIT(A)

ITAT deleted the Rs 54.03 lakh addition, holding that suspicion alone cannot override audited books and documentary evidence.

ITAT Deletes Rs 54.03 Lakh Demonetisation Cash Deposit Addition, Cites Lack of Evidence

The ITAT restored the appeal for fresh adjudication after finding that appellate hearing notices were sent to an incorrect email address instead of the one provided in Form No. 35.

ITAT Condones 97-Day Delay, Restores Appeal After CIT(A) Sent Hearing Notices to Wrong Email Address

The ITAT Pune holds that interest earned from deposits with nationalised, scheduled and co-operative banks is eligible for deduction under Section 80P(2)(a)(i) 


ITAT Allows Section 80P Deduction on Interest Earned from Bank Deposits by Co-operative Credit Society

Tribunal holds separately acquired adjacent plots cannot qualify as one residential house under Section 54F.

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Tribunal Invalidates Assessments for Lack of Independent Section 153D Approval

ITAT Remands Rs 32.94 Lakh Unexplained Cash Deposit Addition to CIT(A)

ITAT Deletes Rs 54.03 Lakh Demonetisation Cash Deposit Addition, Cites Lack of Evidence

ITAT Condones 97-Day Delay, Restores Appeal After CIT(A) Sent Hearing Notices to Wrong Email Address

ITAT Allows Section 80P Deduction on Interest Earned from Bank Deposits by Co-operative Credit Society

ITAT Rejects Section 54F Claim for Two Separately Purchased Residential Plots