Judgement

The deletion of the addition by the CIT(A) was confirmed by the ITAT, holding that additions under Section 153A cannot be made if no incriminating material is found during the search.

Section 153A Addition Cannot be Made Without Incriminating Material: ITAT Upholds CIT(A)'s Order

Delhi High Court sets aside income tax reassessment as it was based on a transaction already closed by the GST Department in related ITC proceedings

Income Tax Reassessment based on DGGI Information Set Aside after GST Proceedings Closure on Same Issue

ITAT condoned a 933-day delay in filing an appeal due to the death of the taxpayer’s consultant. The appeal is restored and remanded for fresh adjudication.

ITAT Condones 933-Day Delay: Appeal Restored After Tax Consultant’s Death, Case Remanded for Fresh Hearing

The Tribunal confirmed the CIT(A)'s order and held that only the profit element embedded in such purchases can be added to the income and not the entire purchase.

Only Profit Element Embedded in Alleged Bogus Purchases Must be Taxed: ITAT Upholds CIT(A)'s Order

The AO was directed to determine whether the surrender of PAN was informed before reassessment and whether the impugned investments were actually connected to the surrendered PAN.

Mistake in Quoting PAN won’t Invalidate Income Tax Proceedings: ITAT

ITAT Ahmedabad partly allowed the appeal, deleting the deemed rent on vacant flats and permitting a change in self-occupied property choice.

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Section 153A Addition Cannot be Made Without Incriminating Material: ITAT Upholds CIT(A)'s Order

Income Tax Reassessment based on DGGI Information Set Aside after GST Proceedings Closure on Same Issue

ITAT Condones 933-Day Delay: Appeal Restored After Tax Consultant’s Death, Case Remanded for Fresh Hearing

Only Profit Element Embedded in Alleged Bogus Purchases Must be Taxed: ITAT Upholds CIT(A)'s Order

Mistake in Quoting PAN won’t Invalidate Income Tax Proceedings: ITAT

ITAT Partly Allows Appeal: Deletion of Deemed Rent on Vacant Flats, Relief on Self-Occupied Property Option