Courts: ITAT Amritsar
Find latest ITAT Amritsar judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, TDS and penalties.
ITAT Amritsar Deletes Rs. 4.72 Lakh Cash Deposit Addition for Senior Citizen
Penalty u/s. 271D deleted as cash payment made at one go before sub-registrar: ITAT Amritsar
Form 67 Filing Deadline is Directory, Not Mandatory: ITAT Amritsar
No addition u/s 68 as taxpayer did not maintain books of accounts
Validity of Section 148 notice by Jurisdictional AO instead of Faceless AO
In Absence of Separate Source, Surrendered Amount Taxable as Business Income
TCS reported as payable in Audit Report cannot be added back to income u/s 43B
Improper service of Section 148 notice renders assessment order invalid
ITAT Orders Remand for Correct Fact-Finding in Negligent Appeal Dismissal
Reassessment without jurisdiction if grounds on which reassessment notice was issued were not found to exist
Excess stock found during survey cannot be treated as deemed income u/s. 69B
Deeming section 69 doesn’t apply when source of surrendered income proved to be business income
Initiation of assessment proceedings u/s 153C in case of searched assessee is invalid
ITAT Grants Opportunity to Assessee in Ex-parte Proceedings: Remand to CIT(A)
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.
