Courts: ITAT Amritsar
234 articlesIncome Tax

Income Tax
ITAT Amritsar Deletes Rs. 4.72 Lakh Cash Deposit Addition for Senior Citizen
Income Tax

Income Tax
Penalty u/s. 271D deleted as cash payment made at one go before sub-registrar: ITAT Amritsar
Income Tax

Income Tax
Form 67 Filing Deadline is Directory, Not Mandatory: ITAT Amritsar
Income Tax

Income Tax
No addition u/s 68 as taxpayer did not maintain books of accounts
Income Tax

Income Tax
Validity of Section 148 notice by Jurisdictional AO instead of Faceless AO
Income Tax

Income Tax
In Absence of Separate Source, Surrendered Amount Taxable as Business Income
Income Tax

Income Tax
TCS reported as payable in Audit Report cannot be added back to income u/s 43B
Income Tax

Income Tax
Improper service of Section 148 notice renders assessment order invalid
Income Tax

Income Tax
ITAT Orders Remand for Correct Fact-Finding in Negligent Appeal Dismissal
Income Tax

Income Tax
Reassessment without jurisdiction if grounds on which reassessment notice was issued were not found to exist
Income Tax

Income Tax
Excess stock found during survey cannot be treated as deemed income u/s. 69B
Income Tax

Income Tax
Deeming section 69 doesn’t apply when source of surrendered income proved to be business income
Income Tax

Income Tax
Initiation of assessment proceedings u/s 153C in case of searched assessee is invalid
Income Tax

Income Tax
