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Revision under Section 263 Not Valid on Debatable Issue of Agricultural Income: ITAT Delhi in Prahlad Singh v. PCIT, Rohtak
In Prahlad Singh v. Principal
Commissioner of Income Tax, Rohtak (ITAT Delhi, order dated 09 January
2026), the Delhi Bench of the Income Tax Appellate Tribunal examined the
validity of revisionary proceedings initiat...
Reassessment Quashed for Non-Supply of Relied-Upon Material under Section 148A—Violation of Natural Justice: ITAT Delhi in Ravindra Kumar Gupta v. DCIT
The assessee, an individual, filed an appeal against the order dated 24
February 2025 passed by the National Faceless Appeal Centre, arising from a
reassessment order dated 27 March 2023 passed under sections 147 read ...
Allowability of Prior Period Expenses, Section 80-IA Deduction and Capital Nature of Subsidies: ITAT Delhi Ruling in DCIT v. Crystal Crop Protection Ltd.
The Income Tax Appellate Tribunal, Delhi Bench,
dismissed the appeals filed by the Revenue and upheld the order of the
Commissioner of Income Tax (Appeals) granting relief to the assessee for
Assessment Years 2013-14 ...
Reassessment for AY 2015-16 Barred by Limitation under Section 149: ITAT Delhi in Sanjeev Kumar Aggarwal v. DCIT
In Sanjeev Kumar Aggarwal v.
Deputy Commissioner of Income Tax, Circle-52(1), Delhi (ITAT Delhi, order
dated 09 January 2026), the Delhi Bench of the Income Tax Appellate Tribunal
examined the validity of reassessment...
Reassessment Beyond Three Years Invalid Where Escapement Is Below ₹50 Lakh—Section 148 Notice Quashed: ITAT Delhi in Sarabjit Singh Bedi v. DCIT
The
assessee filed an appeal against the order dated 28 May 2025 passed by the
Commissioner of Income Tax (Appeals)-27, New Delhi, which arose from a
reassessment order dated 25 August 2023 passed under section 147 re...
Unutilised Charitable Accumulation Due to Court Injunction Not Taxable and Reopening Invalid: ITAT Delhi in DCIT (Exemption) v. Ishan Educational Research Society
The Income Tax Appellate Tribunal, Delhi Bench,
dismissed the appeal filed by the Revenue and allowed the cross-objection of
the assessee, holding that the unutilised accumulated funds pertaining to
Assessment Year 20...
Ex-Parte Assessment and Appellate Order Violative of Natural Justice—Delay Condoned and Matter Remanded: ITAT Delhi in Vijay Singh v. ITO
The
assessee filed an appeal along with an application seeking condonation of delay
of 611 days against the order dated 28 September 2023 passed by the
Commissioner of Income Tax (Appeals), National Faceless Appeal Ce...
Reassessment on a Deceased Person Is Void Ab Initio: ITAT Delhi in SUDISH KUMAR,DELHI VS. COMMISSIONER OF INCOME-TAX (APPEALS) INCOME TAX DEPARTMENT, DELHI
In
Sudish Kumar v. Commissioner of Income Tax (Appeals) (ITAT Delhi, order
dated 09 January 2026), the Delhi Bench of the Income Tax Appellate Tribunal
examined the legality of reassessment proceedings initiated under...
CIT(A) Cannot Direct Reassessment under Section 147 After Quashing Section 153A Assessment: ITAT Delhi in Best Bull Stock Trading Pvt. Ltd. v. ACIT
The Income Tax Appellate Tribunal, Delhi Bench,
allowed the appeals filed by the assessee and held that the Commissioner of
Income Tax (Appeals) exceeded his jurisdiction in directing the Assessing
Officer to initiate...
Bogus Sales and Purchases—Only Profit Element Taxable: ITAT Delhi in T.C. AGRO FOOD INDUSTRIES,HARYANA VS.INCOME TAX OFFICER, WARD-1, KARNAL, HARYANA
In T. C.
Agro Food Industries v. Income Tax Officer, Ward-1, Karnal (ITAT Delhi,
order dated 09 January 2026), the Delhi Bench of the Income Tax Appellate
Tribunal adjudicated upon the taxability of alleged bogus sale...