Judgement

ITAT holds that failure to supply recorded reopening reasons, despite a specific request, makes the reassessment invalid in law, and deleted Rs. 73 lakh additions.

ITAT Quashes Reassessment Proceedings for Non-Furnishing of Reopening Reasons; Rs. 73 Lakh Additions Deleted

The ITAT held that GST cannot be treated as "charges" related to the carriage of goods under Section 44B and the same cannot be included in the gross receipts while calculating presumptive income under section 44B of the Act.

GST Not Includible in Presumptive Income Under Section 44B for Shipping Company: ITAT Mumbai

ITAT Indore Condones 508-Day Appeal Delay, Remands Ex-Parte Assessment to AO

ITAT Indore Condones 508-Day Appeal Delay Due to Counsel Lapse and COVID

ITAT holds that DRP proceedings do not extend the statutory limitation period; final order passed beyond Section 153 timeline declared void

ITAT Quashes Assessment as Time-Barred Under Section 153

For a valid reopening, the AO must record his own belief based on proper application of his mind rather than solely relying on the third-party information.

ITAT Ahmedabad Quashes Reassessment Based on Borrowed Satisfaction from ACB Report

ITAT confirms that interest received under Section 28 of the Land Acquisition Act after 2010 is taxable

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ITAT Quashes Reassessment Proceedings for Non-Furnishing of Reopening Reasons; Rs. 73 Lakh Additions Deleted

GST Not Includible in Presumptive Income Under Section 44B for Shipping Company: ITAT Mumbai

ITAT Indore Condones 508-Day Appeal Delay Due to Counsel Lapse and COVID

ITAT Quashes Assessment as Time-Barred Under Section 153

ITAT Ahmedabad Quashes Reassessment Based on Borrowed Satisfaction from ACB Report

ITAT: Interest on Enhanced Land Compensation Taxable as ‘Income from Other Sources’