Courts: ITAT Agra
Find latest ITAT Agra judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, penalties and other tax disputes.
In respect of undisclosed income, burden is on department to establish that alleged receipt is income from undisclosed sources
If there is lack of enquiry on part of A.O., provisions of section 263 can be applied
An order can’t be treated erroneous simply because Assessing officer in his order not made elaborate discussion with reference to his satisfaction
Prerequisites for issue of valid notice for reopening of assessment under the Income Tax Act, 1961
When a part of the surrender can be accepted on proper explanation the rest can also be allowed to be explained
Validity of notice u/s. 148 of the IT Act, 1961 by affixture when no material on record to show effort made by AO
Addition can not be made merely on the basis of assumption
Genuineness of a gift transaction depend on immediate source of gift
Burden to prove identity, creditworthiness and genuineness of cash credits under section 68 of IT Act
Validity of levy of penalty for not furnishing the return of income within the prescribed time
Addition can’t be made based on search & seizure action taken against a third party without categorical finding that the search material pertains to the assessee
Determination of annual value of a IInd house which is not let out
When assessee has retracted statement, an addition should be supported by enough material in possession of department
Power of Commissioner under section 263 of Income-tax Act
ITAT Agra judgments and orders cover appeals arising under the Income-tax Act on a wide range of direct tax issues. This TaxGuru page brings together ITAT Agra case laws concerning assessments, additions, deductions, exemptions, reassessment, unexplained income, capital gains, business income, TDS, penalties, limitation and procedural matters. Taxpayers, Chartered Accountants, advocates, tax professionals and businesses can use this page to research decisions of the Income Tax Appellate Tribunal at Agra and identify precedents relevant to income-tax disputes. The collection includes recent as well as important earlier ITAT Agra decisions published on TaxGuru, providing a convenient resource for following developments in income-tax appellate jurisprudence.
