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Ram Manohar Kesarwani vs ITO, Allahabad — ITAT Allahabad Sets Aside Ex-Parte CIT(A) Order for Violation of Natural Justice; Matter Remanded for Fresh Adjudication
Facts of the
CaseThe assessee filed an appeal
before the Tribunal against the order of the CIT(A) relating to Assessment Year
2012-13. The assessment had been completed under Section 143(3), resulting in
various addi...
Opting for Vivad Se Vishwas Scheme Leads to Withdrawal of Appeal — ITAT Allahabad in Jagdish Housing Company vs DCIT (ITA No. 381/ALLD/2014, AY 1994-95)
Facts of the
CaseThe assessee, Jagdish Housing Company, filed an
appeal before the Income Tax Appellate Tribunal (ITAT), Allahabad Bench against
the order of the Commissioner of Income Tax (Appeals) dated 11.03.2014 f...
High Court Bar Association, Allahabad vs CIT (Exemptions), Lucknow — ITAT Allahabad: Rejection of Registration u/s 12AA Set Aside; Matter Remanded for Fresh Decision on Merits
Facts of the
CaseThe assessee, High Court Bar
Association, Allahabad, filed an application seeking registration under Section
12AA. The Association, established in 1958, claimed to function as a mutual
body of practi...
Rajendra Prasad Gupta vs DCIT, Allahabad — ITAT Allahabad: Appeal Dismissed as Withdrawn After Opting for Vivad Se Vishwas Scheme; Department Directed to Consider Issuance of Form-5
Facts of the
CaseThe assessee filed an appeal
against the order of the CIT(A) for Assessment Year 1993-94. During the
hearing, the assessee informed the Tribunal that he had opted for settlement
under the Vivad Se Vi...
M/s Commercial Auto Sales Pvt. Ltd. vs ADIT (CPC), Bengaluru — ITAT Allahabad: Delayed Employees’ PF/ESI Contribution Allowed if Paid Before Return Due Date (Pre-FA 2021) u/s 36(1)(va)
Facts of the
CaseThe assessee company filed its
return declaring income of ₹6.98 crore. The return was processed under Section
143(1), wherein the CPC made an adjustment of ₹11,20,461 by disallowing
employees’ ...
Kalyan Ji Mishra vs ITO, Mirzapur — ITAT Allahabad: Penalty u/s 271(1)(c) Set Aside as Quantum Addition Remanded; Matter Restored to CIT(A)
Facts of the
CaseThe assessee filed an appeal
against the order of the CIT(A) confirming penalty imposed under Section
271(1)(c) for Assessment Year 2009-10. The penalty arose from additions made
during assessment un...
Unexplained Share Capital & Share Premium u/s 68 — ITAT Allahabad in Govind Stone Pvt. Ltd. vs ITO (AY 2013-14): Failure to Prove Identity, Creditworthiness &
Facts of the CaseThe assessee company received substantial share
capital along with a high share premium from several investor companies
allegedly based in Kolkata. The Assessing Officer (AO) observed that:
The...
Best Judgment Assessment u/s 144 Without Rejection of Books u/s 145(3) Invalid — ITAT Allahabad in Monad Infrasolution Ltd. vs ITO (AY 2015-16): Violation of Natural Justice
Facts of the
CaseThe assessee company, engaged in real estate
development, filed its return declaring a modest income for Assessment Year
2015-16. The case was selected for limited scrutiny regarding:
Correct report...
Penalty u/s 271D for Cash Loans from Director Upheld: ITAT Allahabad in H.K. Infraventure Pvt. Ltd. v. JCIT (Violation of Section 269SS)
Facts of the
CaseThe assessee, a private limited company, was
subjected to search-related assessment proceedings. During examination of
financial transactions, it was found that the company had received a
substantial...
Disallowance of Employees’ PF/ESI Contribution u/s 36(1)(va) Confirmed: ITAT Allahabad in SBW Udyog Ltd. v. DCIT Following Supreme Court Ruling in Checkmate Services Pvt. Ltd.
Facts of the CaseThe assessee, SBW Udyog Ltd., filed appeals against
orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal
Centre, for Assessment Years 2017-18 and 2019-20. The Assessing Officer ...