Judgement

Tribunal condones 1,053-day delay and remands penalty appeal for fresh adjudication and hearing.

ITAT Sets Aside Ex-Parte Penalty Order on Natural Justice Grounds

High Court quashes reassessment, finding full disclosure and mere change of opinion by Revenue.

HC Strikes Down Reopening of Accepted Section 80-IA Claim

Tribunal quashes assessment framed against deceased assessee despite department's prior knowledge of death.

Assessment Against Deceased Person Invalid Despite Legal Heir Participation: ITAT

Tribunal allows Section 54F exemption, holding eligible deductions cannot be denied on technical grounds.

Taxpayer Omitted Section 54F Claim in ITR; ITAT Grants Rs. 59.34 Lakh Exemption on Residential Flat Investment

The Income Tax Appellate Tribunal (ITAT) Ahmedabad has deleted an addition of Rs. 27.75 lakh made under Section 69 of the Income Tax Act, 1961, holding that the Revenue could not rely on an Excel sheet recovered from a third party during survey proceedings.

Woman Faced Rs. 27.75 Lakh Tax Addition Based on Builder’s Excel Sheet; ITAT Deletes Addition for Lack of Evidence

The Income Tax Appellate Tribunal (ITAT) Delhi has held that an appellate order passed by the CIT(A) in ex-parte manner, without adjudicating the issues on merits is unsustainable in law.

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ITAT Sets Aside Ex-Parte Penalty Order on Natural Justice Grounds

HC Strikes Down Reopening of Accepted Section 80-IA Claim

Assessment Against Deceased Person Invalid Despite Legal Heir Participation: ITAT

Taxpayer Omitted Section 54F Claim in ITR; ITAT Grants Rs. 59.34 Lakh Exemption on Residential Flat Investment

Woman Faced Rs. 27.75 Lakh Tax Addition Based on Builder’s Excel Sheet; ITAT Deletes Addition for Lack of Evidence

Property Seller Faced Rs. 32.48 Lakh Capital Gains Addition Based on Unregistered Sale Agreement; ITAT Sets Aside Ex-Parte CIT(A) Order