The individual maintained that he had not deliberately attempted to evade tax. His case was that he had simply missed the ITR deadline while dealing with his relocation and new job in the US.

An ITAT Chandigarh ruling cancelled a ₹26.69 lakh tax demand after a small trader’s commission income was counted twice. The case highlights why taxpayers must choose the correct ITR form and reconcile Form 26AS with declared business income.

A Delhi taxpayer was denied a ₹17 lakh tax refund due to late e-verification of his ITR while caring for his ill father. ITAT ruled that denying the refund on technical grounds violates Article 265 of the Constitution, leading to a ruling in his favor.

The income tax department has identified 15,000-20,000 cases of taxpayers using swapped provisions to reduce taxable income. This involves replacing exemptions to lower tax liability without valid reasons and documents. Details here.