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Section 68 Addition Cannot Be Sustained Without Proper Appreciation of Additional Evidence: ITAT Mumbai in Anirudh Bhimjibhai Dudhat v. ITO
The
assessee preferred an appeal against the order passed by the National Faceless
Appeal Centre for Assessment Year 2014–15, whereby an addition made under
section 68 of the Income-tax Act, 1961 was sustained. The ...
Assessment Set Aside for Lack of Effective Opportunity—Delay Condoned Considering COVID and Ill-Health: ITAT Chennai in Tanjore Chandrakantam Balakrishnan Ravi v. DCIT
The
assessee preferred an appeal against the order passed by the Commissioner of
Income Tax (Appeals), Trichy, for Assessment Year 2011-12. There was a delay of
1510 days in filing the appeal. The assessee explained t...
Section 148 Reassessment Notice Issued by Jurisdictional AO Held Invalid – ITAT Chennai Applies Mark Studio and Hexaware Technologies in Vijayakumar Balaji vs ITO
The
appeal was filed by the assessee, Vijayakumar Balaji, against the order
of the National Faceless Appeal Centre for Assessment Year 2020-21, wherein
reassessment proceedings initiated under section 147 of the Incom...
Reassessment Notice Issued by Jurisdictional AO Quashed – ITAT Chennai Applies Mark Studio and Hexaware Technologies in Shanmugam Palanisamy vs ITO
The
appeal was filed by the assessee, Shanmugam Palanisamy, against the order
passed by the National Faceless Appeal Centre for Assessment Year 2020-21,
whereby the reassessment proceedings initiated under section 147...
Reassessment Notice Issued by Jurisdictional AO Held Invalid – ITAT Chennai Follows Mark Studio and Hexaware Technologies in Palanisamy Srilatha vs ITO
The
appeal was filed by the assessee, Palanisamy Srilatha, against the order
of the National Faceless Appeal Centre for Assessment Year 2015-16, confirming
reassessment proceedings initiated under section 147 of the I...
Remand of Unabsorbed Depreciation Issue Causes No Prejudice to Revenue – ITAT Chennai in DCIT vs Sri Lakshmi Electro Smelters Pvt. Ltd.
The
appeal filed by the Revenue arose from the order passed by the National
Faceless Appeal Centre for Assessment Year 2014-15. The assessee, Sri
Lakshmi Electro Smelters Private Limited, is engaged in the business of...
Bogus Purchase Addition Restricted to Profit Element – ITAT Chennai Upholds GP Estimation in ACIT vs EI Instrumentation Pvt. Ltd.
The
appeal filed by the Revenue was directed against the order passed by the
Commissioner of Income Tax (Appeals) for Assessment Year 2018-19. The assessee,
EI Instrumentation Private Limited, is engaged in the busine...
Reassessment Notice Issued by Jurisdictional AO Invalid under Faceless Scheme—Assessment Quashed: ITAT Chennai in All India Insurance Pensioners Association v. ITO
The
assessee, a registered association of insurance pensioners, preferred an appeal
against the order passed by the Commissioner of Income Tax (Appeals), National
Faceless Appeal Centre, for Assessment Year 2019-20. T...
Ex-Parte Assessment and Dismissal for Non-Prosecution Set Aside—Matter Remanded for De Novo Assessment: ITAT Lucknow in Uma v. ITO
The
assessee filed an appeal against the appellate order dated 12 September 2025
passed by the Additional/Joint Commissioner of Income Tax (Appeals) for
Assessment Year 2015-16. The assessment in the present case was ...
Adjustment under Section 143(1) Based Solely on Audit Report Requires Factual Verification—Matter Remanded: ITAT Lucknow in Surya International Pvt. Ltd. v. CPC
The
assessee company filed an appeal against the order passed by the
Additional/Joint Commissioner of Income Tax (Appeals) for Assessment Year
2020–21, whereby adjustments made through intimation under section 143(1...