TrustBridge studied reassessment orders at the Income-tax Appellate Tribunal (ITAT) where the validity of proceedings was a substantive issue. The dataset contains decisions from 2019 (pre-Finance Act 2021) and 2025 (post-Finance Act 2021), analyzed by a team of lawyers and Large Language Models. The 143.0 KB XLSX file is released under a CC-BY-4.0 license for public verification and reuse.
Use Cases
- Empirical analysis of reassessment proceedings based on the described study of ITAT orders.
- Comparative study of legal outcomes before and after the Finance Act 2021 based on the 2019 and 2025 data points.
- Training or testing of legal NLP models based on the described use of Large Language Models in the analysis.
Strengths
- Data is derived from official Income-tax Appellate Tribunal (ITAT) orders.
- Analysis was conducted by a qualified team of lawyers.
- Dataset is released under a permissive CC-BY-4.0 license for reuse.
Limitations
- Row count is unknown, which may limit suitability assessment.
- Column-level documentation is absent; field semantics must be inferred after download.
- The 143.0 KB size suggests a limited scope of records.
Provenance
- Source
- Income-tax Appellate Tribunal (ITAT) orders.
- Collection Method
- Studied by a team of lawyers and analyzed with Large Language Models.
- Time Range
- 2019 and 2025.
- Freshness
- Last updated: May 22, 2026
- Geography
- India (inferred from jurisdiction of ITAT).