Courts: ITAT Amritsar
Find latest ITAT Amritsar judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, TDS and penalties.
No Artificial Split of Bank Credits; Entire Deposits Treated as Business Receipts @ 4%
Demonetisation Cash from Property Sale Explained; Addition Deleted Despite Time Gap
CIT(A) Cannot Bypass Jurisdictional Grounds by Simple Remand: ITAT Amritsar
Section 271(1)(c) Penalty Fails When AO Accepts Reopened Return
Partial Rejection of Books Held Invalid in Demonetisation Cash Deposit Case
Section 153C Order Invalid Without Proper Satisfaction
Section 40A(3) Disallowance Set Aside in Invalid Reassessment
Cash Deposits Added as Unexplained Income Because Sales Bills Were Not Examined
Reopening Beyond Three Years Invalid Without PCCIT Approval: ITAT Amritsar
Fair Hearing Mandatory for Section 251 Income Enhancement: ITAT Amritsar
Charitable Objects Warrant One More Chance for Registration: ITAT Amritsar
Charity Registration Denial Set Aside Due to Procedural Error, Not Merits
Appeal Delay Condoned Because Police Proceedings Are a Valid Reason for delay
Chronic Delay Condoned with Cost: Appeals Revived & Remanded for Decision on Merits
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.
