Judgement

The ITAT Patna directs fresh assessment after AO failed to verify assessee’s explanation and supporting evidence.


ITAT Remands Assessment for Fresh Verification of Property Investment and Section 80C Deduction

The ITAT remanded a senior citizen’s LTCG dispute to the CIT(A) for fresh adjudication after considering her digital literacy difficulties and condoning a 218-day delay in filing the appeal.

ITAT Remands LTCG Dispute After Senior Citizen Misses Online Notices Due to Lack of Digital Knowledge

The ITAT deleted Section 69C addition after finding that the AO failed to provide evidence of alleged cash purchases and noting that the assessee’s presumptive income under Section 44AD had been accepted.

No Separate Section 69C Unexplained Expenditure Addition Allowed After Accepting Section 44AD Income Without Supporting Evidence: ITAT

The ITAT Kolkata holds that Ad Hoc disallowance cannot be sustained without identifying defects in audited books.

ITAT Deletes Expense Disallowance Based on Mere Suspicion

The ITAT Kolkata held assessment as invalid where mandatory scrutiny notice remains unserved and pecuniary jurisdiction is violated.

ITAT Quashes Assessment for Non-Service of Section 143(2) Notice 

The ITAT Patna Bench condoned a 2,107-day delay in a tax appeal and directed the CIT(A) to reconsider the Rs. 16.54 lakh Section 80PA deduction claim on merits.

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ITAT Remands Assessment for Fresh Verification of Property Investment and Section 80C Deduction

ITAT Remands LTCG Dispute After Senior Citizen Misses Online Notices Due to Lack of Digital Knowledge

No Separate Section 69C Unexplained Expenditure Addition Allowed After Accepting Section 44AD Income Without Supporting Evidence: ITAT

ITAT Deletes Expense Disallowance Based on Mere Suspicion

ITAT Quashes Assessment for Non-Service of Section 143(2) Notice

ITAT Condones 2,107-Day Delay, Directs CIT(A) to Reconsider Rs 16.54 Lakh Section 80PA Deduction Claim