Tag: Rule 46A additional evidence

ITAT Restores Education College’s Tax Appeals, Says Technical Delays Should Not Defeat Substantial Justice : Ahmedabad ITAT Condones 388-Day Delay, Directs CIT(A) to Hear Appeals on Merits

Editor Commissions, Forums & Tribunals June 23, 2026

June 22, 2026 : In a significant ruling reinforcing the principle that procedural technicalities should not override substantive justice, the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has set aside orders of the Commissioner of Income Tax (Appeals) [CIT(A)] that Read more…

ITAT Delhi Upholds ₹41.71 Crore Section 54B Deduction for Bhupinder Singh Bhalla; Revenue’s Appeal Dismissed

Team Law Notify Commissions, Forums & Tribunals February 14, 2026

February 14, 2026 : The Delhi Bench “A” of the Income Tax Appellate Tribunal (ITAT) has dismissed the Revenue’s appeal in DCIT vs. Bhupinder Singh Bhalla (ITA No. 2964/DEL/2023) for Assessment Year 2016–17, affirming the assessee’s entitlement to deduction under Read more…