Courts: ITAT Amritsar
Find latest ITAT Amritsar judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, TDS and penalties.
Income Tax Reassessment invalid if AO failed to obtain requisite sanction u/s 151 from Pr. CIT
AO cannot calculate cost of acquisition on the basis of his own assumption
Addition of income not connected with recorded reasons for reassessment proceedings is erred in law
Cash Deposit & withdrawals of equal amounts – ITAT allows telescoping benefit
Cash deposits to show higher income for VISA – ITAT restricts addition to Peak Credit
No TDS on discount on Sale of Prepaid SIM Card to Distributors
Time barred Section 115JB effect cannot be given by way of appeal effect
Usurpation of jurisdiction by AO to reopen assessment is legally untenable
Assessment based on notice issued by non jurisdictional AO is bad in law
Reopening for cash deposit valid if assessee not offers any explanation
Material evidences washed away due to Flood – ITAT deletes addition
ITAT deletes ad-hoc disallowances made without specifying non available vouchers
CIT(A) cannot confirm Findings of AO without Examining Documentary Evidences filed by Assessee
Addition for cash deposit – ITAT directs AO to consider submission of Assessee
ITAT Amritsar case laws and orders cover a variety of disputes arising under the Income-tax Act. Decisions may concern assessments, additions, deductions, exemptions, capital gains, business income, unexplained credits and investments, reassessment, TDS, penalties and procedural requirements. This TaxGuru page provides taxpayers, Chartered Accountants, advocates, businesses and tax professionals with a dedicated resource for researching ITAT Amritsar judgments and appellate developments. The collection includes recent decisions and important earlier Tribunal rulings published on TaxGuru, helping readers locate relevant income-tax precedents and understand the Tribunal’s treatment of recurring tax controversies.
