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Appeal Dismissed as Withdrawn After Opting for Vivad Se Vishwas Scheme — Sanjay Kumar Gupta vs ITO (ITAT Allahabad) — VSVS Settlement
Facts of the CaseThe assessee, Mr. Sanjay Kumar Gupta, had filed an
appeal before the Income Tax Appellate Tribunal (ITAT), Allahabad Bench,
challenging the order passed by the Commissioner of Income Tax (Appeals) for
...
Multiple Appeals Dismissed as Withdrawn After Opting for Vivad Se Vishwas Scheme — Pravin Kumar vs ITO (ITAT Allahabad) — VSVS Settlement
Facts of the
CaseThe assessee, Mr. Pravin Kumar, had filed multiple
appeals before the Income Tax Appellate Tribunal (ITAT), Allahabad Bench,
challenging the orders of the Commissioner of Income Tax (Appeals) for vari...
Section 68 Unexplained Cash Credit — Addition on Increase in Earnest Money Set Aside for Verification: ITAT Allahabad in Unison Housing Company Ltd. v. ITO
Facts of the CaseThe assessee company, engaged in civil contract work, filed
its return declaring nominal income. During assessment proceedings, the
Assessing Officer observed that the balance sheet reflected earnest m...
Additions u/s 153C Based on Seized Material Unsustainable Where No Incriminating Evidence Relates to Assessee — Meja Filling Station vs DCIT (ITAT Allahabad)
Facts of the
CaseThe assessee, M/s Meja Filling Station, a
partnership firm engaged in the business of retail sale of petroleum products,
filed multiple appeals before the Income Tax Appellate Tribunal (ITAT),
Allaha...
Donation to Another Trust with Different Objects Not Treated as Application of Income u/s 11 — Nazareth Hospital Society vs DCIT (Exemption) (ITAT Allahabad)
Facts of the
CaseThe assessee, Nazareth Hospital Society, is a
charitable organization engaged in providing medical relief by running a
hospital and a school of nursing at Allahabad. The society was duly registered
a...
ITAT Allows Appeal — Addition Not Sustainable in Absence of Proper Evidence — Aries Marketers vs ITO (ITAT Allahabad)
Facts of the CaseThe assessee, M/s Aries Marketers, filed an appeal
before the Income Tax Appellate Tribunal (ITAT), Allahabad Bench, challenging
the order passed by the Commissioner of Income Tax (Appeals) for the rel...
Estimated Profit Addition Without Proper Rejection of Books u/s 145(3) Unsustainable — Rajul Tandon vs DCIT (ITAT Allahabad)
Facts of the CaseThe assessee, Mr. Rajul Tandon of Allahabad, filed
an appeal before the Income Tax Appellate Tribunal (ITAT), Allahabad Bench,
against the order of the Commissioner of Income Tax (Appeals) arising from...
Condonation of Delay in Filing Appeal — Sufficient Cause Required: ITAT Allahabad in Shesh Kumar Dubey v. DCIT
Facts of the CaseThe assessee filed appeals before the Income Tax Appellate
Tribunal against orders passed by the Commissioner of Income Tax (Appeals).
However, the appeals were filed beyond the prescribed limitation p...
Penalty Proceedings Invalid Without Proper Satisfaction in Assessment Order — ITAT Allahabad in Santosh Kumar Agrahari v. ITO
Facts of the CaseThe assessee was subjected to penalty proceedings under
Section 271(1)(c) following additions made during assessment. The Assessing
Officer initiated penalty alleging concealment of income and/or furni...
Invalidity of Assessment u/s 153A Based on Survey u/s 133A Without Search u/s 132 — Deletion of Additions on Stock Discrepancy, Loose Papers & Alleged Unaccounted Sales | Balaji Agricultural Industries Pvt. Ltd. v. DCIT (ITAT Allahabad)
Facts of the CaseThe assessee company was engaged in the manufacturing and sale
of agricultural equipment such as chaff cutters, Osai fans, cane crushers, and
threshers. A survey under Section 133A was conducted on 27....