![Cheque Clearance of Payment to Employer Contribution after Due Date: ITAT quashes Addition referring to CBDT Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Cheque-Clearance-of-Payment-Due-Date-ITAT-ITAT-quashes-Addition-CBDT-Circular-taxscan.jpg "Cheque Clearance of Payment to Employer Contribution after Due Date: ITAT quashes Addition referring to CBDT Circular [Read Order]")
Cheque Clearance of Payment to Employer Contribution after Due Date: ITAT quashes Addition referring to CBDT Circular [Read Order]
The Amritsar bench of Income Tax Appellate Tribunal (ITAT) quashed the assessment order as there was no delay in the payment of the employer...
![Addition u/s 68 is Beyond Jurisdiction of Assessing Officer as Turnover already reflected in books of the Assessee: ITAT quashes addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Jurisdiction-Assessing-Officer-Turnover-books-of-the-Assessee-Jurisdiction-of-Assessing-Officer-ITAT-taxscan.jpeg "Addition u/s 68 is Beyond Jurisdiction of Assessing Officer as Turnover already reflected in books of the Assessee: ITAT quashes addition [Read Order]")
![No Addition can be made on account of Amount against Bearer Cheque having forged Signatures of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Bearer-Cheque-forged-Signatures-of-Assessee-forged-Signatures-ITAT-taxscan.jpg "No Addition can be made on account of Amount against Bearer Cheque having forged Signatures of Assessee: ITAT [Read Order]")
![Agriculturalist Need Not Maintain Books of Accounts: ITAT deletes Addition u/s 68 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Agriculturalist-Books-of-Accounts-ITAT-Income-Tax-Act-Income-tax-taxscan.jpg "Agriculturalist Need Not Maintain Books of Accounts: ITAT deletes Addition u/s 68 of Income Tax Act [Read Order]")
![Rectification of Defects and Filing of Audit Report before Completion of Assessment: ITAT Allows Tax Exemption to Trust [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Rectification-Filing-of-Audit-Report-Audit-Report-Completion-of-Assessment-Assessment-ITAT-Tax-Exemption-Trust-Taxscan.jpg "Rectification of Defects and Filing of Audit Report before Completion of Assessment: ITAT Allows Tax Exemption to Trust [Read Order]")
ITAT Condones Delay of 9 years in absence of Proper Intimation u/s 143(1) of the Income Tax Act [Read Order]
The Amritsar Bench of the Income Tax Appellate Tribunal ( ITAT ) condoned the delay of 9 years in absence of proper intimation under section 143(1) of the Income Tax Act, 1961. M.K. Hotels &...
![ITAT Condones Delay of 9 years in absence of Proper Intimation u/s 143(1) of the Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ITAT-Condones-Delay-Income-Tax-Act-Income-Tax-Tax-Taxscan.jpg "ITAT Condones Delay of 9 years in absence of Proper Intimation u/s 143(1) of the Income Tax Act [Read Order]")
![No lack of investigation by AO: ITAT quashes Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/investigation-by-AO-ITAT-Revision-Order-Income-Tax-taxscan.jpg "No lack of investigation by AO: ITAT quashes Revision Order [Read Order]")
Non-submission of Books of Account before Assessing Authority: ITAT Upholds Penalty u/s 271A of Income Tax Act [Read Order]
The Amritsar Bench of Income Tax Appellate Tribunal (ITAT) has upheld the penalty under Section 271A of the Income Tax Act 1961 as the assessee had failed to submit books of account before assessing...
![Non-submission of Books of Account before Assessing Authority: ITAT Upholds Penalty u/s 271A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Books-of-Account-Non-submission-of-Books-of-Account-Assessing-Authority-ITAT-Penalty-Income-Tax-Act-Income-Tax-taxscan.jpg "Non-submission of Books of Account before Assessing Authority: ITAT Upholds Penalty u/s 271A of Income Tax Act [Read Order]")
Mere Mistake in Declaring Fund Transfer between Proprietorship Business and Proprietor does not Warrant Addition: ITAT [Read Order]
The Amritsar Bench of Income Tax Appellate Tribunal ( ITAT ) has held a mere mistake in declaring fund transfer between proprietorship business and proprietor would not warrant addition. During...
![Mere Mistake in Declaring Fund Transfer between Proprietorship Business and Proprietor does not Warrant Addition: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Fund-Transfer-Business-Warrant-ITAT-Income-Tax-Taxscan.jpg "Mere Mistake in Declaring Fund Transfer between Proprietorship Business and Proprietor does not Warrant Addition: ITAT [Read Order]")
![Cash Deposits of Agricultural Income not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/cash-deposit-agricultural-income-tax-income-tax-ITAT-Taxable-Taxscan.jpg "Cash Deposits of Agricultural Income not Taxable: ITAT [Read Order]")
Addition of Sundry Debtors/Advance to Growers cannot be made u/s 68 of Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Amritsar Bench, has recently, in an appeal filed before it, held that addition of sundry debtors/advance to growers cannot be made under section 68 of...
![Addition of Sundry Debtors/Advance to Growers cannot be made u/s 68 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Sundry-Debtors-Addition-of-Sundry-Debtors-Income-Tax-Act-Income-Tax-ITAT-Taxscan.jpg "Addition of Sundry Debtors/Advance to Growers cannot be made u/s 68 of Income Tax Act: ITAT [Read Order]")
Delay in seeking Permission from head office is “Reasonable Cause” for Delay in filing Appeal: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Amritsar Bench, has recently, in an appeal filed before it, held thatdelay in seeking permission from head office is “reasonable cause” for delay in filing...
![Delay in seeking Permission from head office is “Reasonable Cause” for Delay in filing Appeal: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Reasonable-Cause-Appeal-ITAT-TAXSCAN.jpg "Delay in seeking Permission from head office is “Reasonable Cause” for Delay in filing Appeal: ITAT [Read Order]")