Judgement

The ITAT remanded the matter to CIT(A) after finding that penalty notices and orders were not properly served on the assessee, rendering the proceedings ex parte.

Failure to Serve Notices on Correct Email Address Invalidates Entire Penalty Proceedings: ITAT 

The ITAT Delhi deleted the Rs 72.45 crore addition, holding that reopening under Section 147 cannot be based on “borrowed satisfaction".

Borrowed Satisfaction Cannot Justify Section 147 Reassessment, Rules ITAT Delhi

The ITAT Ahmedabad quashes penalty proceedings, holding that mere referencing a word, 'misreporting', is not sufficient to initiate penalty proceedings.

Political Donation Penalty Deleted: Income Tax Authorities Cannot Levy Penalty Just by Mentioning “Misreporting”

ITAT allows TDS credit despite typographical mistake in employer’s TAN mentioned in return.

ITAT Grants Relief for Clerical Error in TDS Credit Claim

ITAT deletes Section 69 addition based solely on third-party ERP software entries and statements.

Third-Party Software Entries Alone Cannot Justify Section 69 Addition: ITAT

The ITAT deletes Section 270A penalty after reassessment return accepted without any income addition.

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Failure to Serve Notices on Correct Email Address Invalidates Entire Penalty Proceedings: ITAT

Borrowed Satisfaction Cannot Justify Section 147 Reassessment, Rules ITAT Delhi

Political Donation Penalty Deleted: Income Tax Authorities Cannot Levy Penalty Just by Mentioning “Misreporting”

ITAT Grants Relief for Clerical Error in TDS Credit Claim

Third-Party Software Entries Alone Cannot Justify Section 69 Addition: ITAT

ITAT Deletes Section 270A Penalty After Acceptance of Reassessment Return