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Forest Land Lease Rent Allowable by Amortisation, Land and Crop Compensation and Stripping Expenses Held Revenue in Nature, NCWA Provisions Allowed: ITAT Ranchi Decides Batch of Appeals in Central Coalfields Limited vs. Addl. CIT
Facts of the CaseThese were cross-appeals filed by M/s Central Coalfields Limited,
a subsidiary of Coal India Limited, and by the Revenue, arising out of separate
orders passed by the CIT(A), Ranchi/NFAC, Delhi, for As...
Ex Parte Dismissal by CIT(A) Set Aside for Non-Adjudication of Reopening Jurisdiction and Merits: Viral Malaybhai Bhow vs. ITO (ITAT Ahmedabad)
Facts of the
CaseThe assessee, Viral Malaybhai Bhow, an individual,
filed an appeal against the ex parte appellate order dated 27.08.2025 passed by
the Commissioner of Income Tax (Appeals), National Faceless Appeal Ce...
Reopening under Section 147 Upheld but Disallowance of Political Donations under Section 80GGC Remanded for Fresh Verification: Tushar Vipinchandra Shukla vs. ITO (ITAT Ahmedabad)
Facts of the
CaseThe assessee, an individual, filed his return of
income for Assessment Year 2019-20 on 17.07.2019 declaring total income of
₹36,07,440. Subsequently, reassessment proceedings were initiated based on...
Ex Parte Appellate Order Set Aside and Matter Remanded for De Novo Adjudication Where CIT(A) Failed to Provide Meaningful Hearing: Kara Dudh Utpadak Sahkari Mandli Ltd. vs. ITO (ITAT Ahmedabad)
Facts of the
CaseThe assessee, The Kara Dudh Utpadak Sahkari Mandli
Ltd., a cooperative society engaged in dairy activities, filed an appeal
against the appellate order dated 22.08.2024 passed by the Commissioner of
...
Disallowance of Deduction under Section 80GGC Upheld Where Donation to Political Party Found to Be Bogus Based on Investigation Findings: Sunil Piyush Shah vs. NFAC (ITAT Ahmedabad)
Facts of the CaseThe
assessee, Sunil Piyush Shah, an individual, filed his return of income for
Assessment Year 2019-20 declaring total income of ₹9,73,730 after claiming
deduction of ₹1,05,000, including ₹1,00,...
Addition under Section 68 Deleted Where Identity, Creditworthiness and Genuineness of Partners’ Capital Were Established: Somnath Cold Storage vs. ITO (ITAT Ahmedabad)
Facts of the CaseThe assessee, Somnath Cold Storage, filed its return of income for
Assessment Year 2017-18 on 28.10.2017 declaring total income of ₹9,630. The
case was selected for scrutiny and notice under Section ...
Relief under Section 89A for Foreign Retirement Benefits Cannot Be Denied on Technical Ground of Non-Filing of Revised Return: Shamal bhai Lallu bhai Prajapati vs. ITO (ITAT Ahmedabad)
Facts of the CaseThe assessee, Shamalbhai Lallubhai Prajapati, filed his return of income
for Assessment Year 2023-24. The assessee received arrears of retirement
benefits amounting to ₹9,47,028 arising from services...
Delay Condoned and Foreign Tax Credit Claim Restored for Verification Where Form 67 Was Filed Subsequently: Rajat Rajendra prasad Rastogi vs. ITO (ITAT Ahmedabad)
Facts of the CaseThe assessee, an individual, earned salary income in India from JP
Morgan Services India Pvt. Ltd. for the period April 2018 to August 2018 and
salary income from Australia from Tyoto Finance for the p...
Cash Payment to Government Utility Covered by Rule 6DD and Reimbursement of Partner’s Interest Not Hit by Section 40(a)(ia): Pramukh Metal Quarry vs. ITO (ITAT Ahmedabad)
Facts of the CaseThe assessee, Pramukh Metal Quarry, filed an appeal against the order
dated 31.01.2024 passed by the Addl./JCIT(A), Visakhapatnam for Assessment Year
2008-09, arising out of reassessment proceedings un...
Ex Parte Appellate Order Set Aside for Violation of Natural Justice in Section 69A Cash Deposit Case: Kuvar Giri Hiragiri Gosai vs. ITO (ITAT Ahmedabad)
Facts of the CaseThe assessee, Kuvar Giri Hiragiri Gosai, did not
file a return of income for Assessment Year 2012-13. The Assessing Officer
observed cash deposits aggregating to ₹20,00,000 in the assessee’s bank a...