Judgement

Search-based 153A assessments partly sustained; protective addition held invalid in absence of substantive assessment

ITAT Restricts Bogus Purchase Addition to 5% GP; Deletes Protective Rebate & Discount Disallowance

ITAT condoned a 56-day filing delay caused by staff oversight and granted relief by allowing the appeal of the assessee against a penalty order.

ITAT Condoned 56-Day Late Filing Due to Staff Lapse, Grants Relief to Power Company

However, since the assessee did not produce the relevant details before the lower authorities, the tribunal remanded the case to the assessing officer to verify the relevant documents.

ITAT Remands Capital Gains Case to AO for Fresh Verification of Improvement Costs

ITAT remanded the matter to CIT(A), holding that the delay in filing the appeal cannot override principles of natural justice.

Delay in Filing Appeal Cannot Override Principles of Natural Justice: ITAT Remands Matter to CIT(A)

The ITAT restored the case to the tax authorities after finding that the assessment was completed without granting a proper opportunity for hearing.

ITAT Remands Matter to AO Citing Violation Of Natural Justice 

ITAT quashed the AY 2018-19 reassessment, holding the reopening invalid as approval was obtained from the wrong authority beyond three years, relying on Bombay High Court rulings.

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ITAT Restricts Bogus Purchase Addition to 5% GP; Deletes Protective Rebate & Discount Disallowance

ITAT Condoned 56-Day Late Filing Due to Staff Lapse, Grants Relief to Power Company

ITAT Remands Capital Gains Case to AO for Fresh Verification of Improvement Costs

Delay in Filing Appeal Cannot Override Principles of Natural Justice: ITAT Remands Matter to CIT(A)

ITAT Remands Matter to AO Citing Violation Of Natural Justice

Reassessment Beyond Three Years Invalid Without Proper Approval: ITAT Mumbai