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Shri Uma Charan Gupta, Satna vs ACIT, Central Circle, Allahabad (ITAT Allahabad): Additions in Search Assessment under Sections 153A/132 — Requirement of Incriminating Material
Facts of the CaseA search and seizure operation under Section 132 of
the Income-tax Act, 1961 was conducted in the case of Shri Uma Charan Gupta of
Satna. Pursuant to the search, proceedings under Section 153A were ini...
ACIT/ITO vs. Smt. Banarsi Devi — Addition under Section 68 Deleted: Assessee Discharged Burden of Proof on Cash Credits | ITAT Allahabad
Facts of the CaseThe Revenue filed appeals before the Income Tax Appellate
Tribunal, Allahabad Bench, against the order of the Commissioner of Income Tax
(Appeals) in the case of Smt. Banarsi Devi. The dispute related ...
ITO/ACIT vs. MANNAN DEVI SAMAJ SEWA SANSTHAN,KUSHINAGAR— Addition under Section 69/69A Deleted: Unexplained Investment Not Sustainable Without Cogent Evidence | ITAT Allahabad
Facts of the CaseThe Revenue filed an appeal before the Income Tax Appellate
Tribunal, Allahabad Bench, against the order of the Commissioner of Income Tax
(Appeals) in the case of Shri Abdul Mannan. The dispute arose ...
ACIT, Circle Azamgarh vs. Smt. Sharmila Devi, Deoria — Departmental Appeal Dismissed Due to Low Tax Effect under Section 268A | ITAT Allahabad
Facts of the CaseThe Assistant Commissioner of Income Tax, Circle Azamgarh,
filed an appeal before the Income Tax Appellate Tribunal, Allahabad Bench,
against the order of the Commissioner of Income Tax (Appeals), Gora...
Smt. Sita Devi, Allahabad vs ITO Range-1(4), Allahabad (ITAT Allahabad): Addition for Unexplained Money/Investment under Sections 69/69A — Onus to Prove Source of Funds
Facts of the CaseThe assessee, Smt. Sita Devi of Allahabad, was
subjected to assessment proceedings by the Income Tax Officer, Range-1(4),
Allahabad. During the assessment, certain investments, assets, or monetary
amo...
JCIT (OSD), Allahabad vs. M/s Bhola Food Products (P) Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad
Facts of the CaseThe Joint Commissioner of Income Tax (OSD), Allahabad, filed
an appeal before the Income Tax Appellate Tribunal, Allahabad Bench,
challenging the order passed by the Commissioner of Income Tax (Appeals...
JCIT (OSD), Allahabad vs. M/s Balaji Agricultural Industries (P) Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad
Facts of the CaseThe Joint Commissioner of Income Tax (OSD), Allahabad, filed
an appeal before the Income Tax Appellate Tribunal, Allahabad Bench,
challenging the order passed by the Commissioner of Income Tax (Appeals...
Kanoria Chemicals Industries Ltd. (Now Aditya Birla Chemicals (India) Ltd.), Sonebhadra vs ITO, Allahabad (ITAT Allahabad): Disallowance/Additions in Corporate Assessment — Allowability of Expenditure & Tax Computation Issues
Facts of the CaseKanoria Chemicals Industries Ltd., Sonebhadra (now
known as Aditya Birla Chemicals (India) Ltd.), was subjected to assessment
proceedings by the Income Tax Officer, Allahabad. During the assessment,
c...
JCIT (OSD), Allahabad vs. M/s Kesarwani Marketing (P) Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad
Facts of the CaseThe Joint Commissioner of Income Tax (OSD), Allahabad, filed
an appeal before the Income Tax Appellate Tribunal, Allahabad Bench,
challenging the order passed by the Commissioner of Income Tax (Appeals...
ITO, Mirzapur vs. Shri Yogesh Kumar Pandey, Mirzapur — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad
Facts of the CaseThe Income Tax Officer, Mirzapur, filed an appeal before the
Income Tax Appellate Tribunal, Allahabad Bench, challenging the order passed by
the Commissioner of Income Tax (Appeals) in the case of Shri...