Sukhdev Singh Kang Vs ITO (ITAT Amritsar) it is the claim of the ld A.R, that as the jurisdiction over the case of the assessee was undeniably vested with the Income Tax Officer, Nakodar, therefore, the Income Tax Officer, Ward-4, Phagwara who had no jurisdiction over his case had clearly traversed beyond his jurisdiction and […]
Explore the dispute in Sh. Avtar Singh case where the Assessing Officer decision to reopen the assessment is challenged. Detailed analysis of cash deposits and legal aspects.
Abdul Samad & Sons Vs ITO (ITAT Amritsar) From the finding of Ld. CIT(A), it is clear that the finding is based on the premise that the assessee failed to substantiate the expenditure however the contention of the assessee is that due to flood material evidences was washed away and FIR was duly registered, further […]
ITAT Amritsar quashes ad-hoc disallowance of Rs.1,02,350 by ITO, citing lack of specificity in voucher verification. Analysis of the case & key arguments.
Dive into Smt. Rani appeal against the addition of Rs. 611,000 as unexplained cash deposit. Detailed analysis of the ITAT Amritsar order and its implications.
Explore the Harpreet Singh Grover vs. ITO case at ITAT Amritsar. Analysis of cash deposit controversy, CIT(A) decision, and ITAT’s order for de novo adjudication.
As regards to the validity of the reassessment proceedings under section 147 r.w.s 148 of the Act, it is not in dispute that the A.O. is required to get the approval of the competent authority i.e; JCIT in the present case. JCIT mentioned as under: Yes, it is a fit case to issue notice under section 148 of the Income Tax Act.
Sh. Prem Pal Gandhi Vs ACIT (ITAT Amritsar) The appellant objected to the levy of penalty as bad in law. He challenged that the AO has not mentioned under which limbs of section 27 1(1)(c) of the Act, whether for concealment of income or furnishing of inaccurate particulars, the penalty was initiated. Thus, He has […]
Shaheed Bhagat Singh Educational Society Vs CIT(Exemption) (ITAT Amritsar) It is not obligatory for the assessee for maintain dissolution clause which will not be the issue for rejection of registration u/s 12A of the Act. Accordingly the registration U/s 12A could not be denied to the assessee-society for non maintain the dissolution clause. Facts- The […]
J & K Tourism Development Corporation Ltd. Vs ACIT (ITAT Amritsar) No disallowance can be made that the payment to the employee’s contribution to PF and ESI paid by the assessee before the due date of filing of return of income u/s. 139(1). Accordingly, we hold that no disallowance can be made in the assessment […]
