Amritsar ITAT Judgements
20 judgements delivered by the Amritsar bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
Palwinder Singh v. Income Tax Officer, Amritsar
I.T.A. Nos. 80 & 86/Asr/2024Amritsar11 Sept 2024The appellant, Palwinder Singh, an agriculturist, filed appeals against the order of the Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), Delhi dated 27.12.2023, challenging the confirmation of penalty levied und…
Read summaryBashir Ahmad Parraypora Vs. ITO, Ward-3 (1), Srinagar
I.T.A. No.365/Asr/2023Amritsar10 Sept 2024The assessee, Bashir Ahmad Parraypora, is in the business of running a small stationery shop in the Kashmir valley. During the financial year 2016-17, he deposited cash amounting to Rs. 23,00,165/- in his bank account, which included Rs. 10…
Read summarySatnam Educational Trust vs. ITO (Exemptions), Ward-Jalandhar
I.T.A. No.114/Asr/2024Amritsar10 Sept 2024The assessee, Satnam Educational Trust, is a society registered under the Societies Registration Act 1860 and is engaged in public charitable work by running a school and a small hospital. The society is not registered under sections 12A/12…
Read summaryIshtiaq Ahmad Rather v. ITO
I.T.A. Nos. 316 & 317/Asr/2024Amritsar10 Sept 2024The case was selected for limited scrutiny under CASS to examine whether the cash deposit was made from disclosed sources. The appellant, engaged in the business of trading in hardware and ceramics items, filed an e-return on 16/05/2016 dec…
Read summaryVarun Verma, M/s Ganpati Jewellers Vs. Dy. Commissioner of Income Tax Circle, Phagwara
I.T.A. No.267/Asr/2023Amritsar10 Sept 2024The appellant, Varun Verma, is engaged in the business of jewellery as a trader and manufacturing jeweller under the trade name M/s Ganpati Jewellers, located at Nakodar, Punjab. The assessee filed a return of income declaring a total incom…
Read summaryPurshottam Lal Periwal Trust v. CIT
I.T.A. No. 220/Asr/2024Amritsar9 Sept 2024The assessee, Sh. Purshottam Lal Periwal Trust, filed an appeal against the order of the Commissioner of Income Tax (Exemptions), Chandigarh, dated 25.01.2014, challenging the rejection of its application for registration under section 12A(…
Read summaryJashandeep Singh Sidhu Patti Vs. ITO, Ward-1, Bathinda
I.T.A. No.345/Asr/2023Amritsar9 Sept 2024The assessee, Jashandeep Singh Sidhu Patti, did not file his income return for the assessment year 2010-11. The Assessing Officer initiated reassessment proceedings under section 148 of the Income Tax Act based on information from the Annua…
Read summaryDy. Commissioner of Income Tax v. M/s Bright Enterprises Pvt. Ltd.
I.T.A. No. 2308/Del/2018Amritsar9 Sept 2024The appeal was filed by the Revenue against the order of the Commissioner of Income Tax (Appeals) dated 29.01.2018, which arose from the Assessment order dated 29.12.2016. The Revenue challenged the deletion of additions made by the Assessi…
Read summaryChardikala Foundation v. Commissioner of Income Tax (Exemptions)
I.T.A. No. 308/Asr/2024Amritsar9 Sept 2024The appellant, Chardikala Foundation, filed an application on 30.09.2023 seeking registration under sub-clause (iii) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemptions) i…
Read summarySmt. Bimla Kaur Multani vs. ITO, Ward Dasuya
I.T.A. No.131/Asr/2024Amritsar9 Sept 2024The assessee, Smt. Bimla Kaur Multani, deposited cash in her bank account amounting to Rs. 11,64,180/- during FY 2016-17, out of which Rs. 10,25,000/- was deposited during the demonetization period. No return of income was filed in response…
Read summarySardari Lal Aggarwal vs. ITO Ward
ITA No.619/ASR/2024, ITA No.620/ASR/2024, ITA No.621/ASR/2024Amritsar9 Sept 2026The appeals by the assessee for Assessment Years 2009-10 to 2011-12 challenge the confirmation and levy of penalty under section 271(1)(C). The penalty was confirmed by the Commissioner of Income Tax (Appeals) for Rs.12,55,592/- for the yea…
Read summarySocial Skill Development Society, Ludhiana Vs The CIT (Exemptions), Jalandhar
ITA No. 460/ASR/2025Amritsar10 Sept 2026The appellant, Social Skill Development Society, Ludhiana, filed an appeal against the order of the Commissioner of Income-tax (Exemptions), Chandigarh, dated 21.04.2025, for the assessment year 2025-26. The appellant's counsel argued that …
Read summaryTariq Ahmad Sheikh vs The ITO, Ward, Udhampur
ITA No. 390/ASR/2025Amritsar10 Sept 2026This is an appeal filed by the assessee, Tariq Ahmad Sheikh, feeling aggrieved by the order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2017-18. The assessee's counsel submitted that the action of the Commissi…
Read summaryShri Satpal Singh vs. Pr. CIT – 1
ITA No. 468/ASR/2025Amritsar10 Sept 2026The appeal by the assessee for the Assessment Year 2018-19 assailed the revisionary order of the Principal Chief Income Tax Officer, Amritsar, passed under section 263 on 19.03.2025. The appellant's representative, Ms. Jyotsna (CA), sought …
Read summaryShri Dharminder Sethi vs The ITO, Ward 2(1), Amritsar
ITA No. 458/ASR/2025Amritsar10 Sept 2026The assessee, Shri Dharminder Sethi, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2016-17. The assessee challenged the addition of ₹29,31,965/- made by the Assessing Officer un…
Read summarySukhwant Kaur Sandhu vs. ITO Ward – 3(2)
ITA No.137/ASR/2025Amritsar10 Sept 2026The assessee, Sukhwant Kaur Sandhu, is engaged in trading of petroleum products. The assessee deposited cash of Rs.14.48 Lacs in her HDFC Bank Account from 05.12.2016 to 15.12.2016. The Assessing Officer observed that the assessee could acc…
Read summaryShri Navtej Singh vs The ITO, Ward 3(3), Faridkot
ITA No. 289/ASR/2025Amritsar10 Sept 2026The assessee filed his Return of income on 29.03.2018 declaring total income of Rs. 2,45,100/- and agricultural income of Rs. 7,50,000/-. Notices under sections 143(2) and 142(1) were issued and duly served upon the assessee. The assessee d…
Read summarySartaj Ahmad Sofi, Latroo Aishmuqam, Anantnag (J&K) Vs The ITO, Ward, Anantnag
ITA No. 691/ASR/2024Amritsar10 Sept 2026The appeal is directed against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi, dated 23.10.2024, for assessment year 2017-18. The counsel for the assessee stated that the learned Commis…
Read summaryKuldeep Singh, S/o Shri Bagicha Singh v. The ITO, Ward 2(3), Abohar
ITA No. 163/ASR/2025Amritsar10 Sept 2026This is an appeal filed by the assessee, Kuldeep Singh, feeling aggrieved by the order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2019-20. The assessee's counsel argued that the Commissioner of Income Tax (Ap…
Read summaryThe Rasulpur Cooperative Agriculture Service Society Ltd. Vs The ITO, Ward-1, Moga
ITA No. 453/ASR/2024Amritsar10 Sept 2026The case was reopened under section 147 of the Income-tax Act, 1961 on the basis of information regarding cash deposits of Rs.96,96,000/- made by the assessee in its bank account during the period from 10.11.2016 to 13.11.2016, immediately …
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