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Addition Based on Ex-Parte Assessment Set Aside for Fresh Adjudication — ITAT Allahabad in Mir Aslam v. ITO (ITA No. 343/Alld/2018)
Facts of the CaseThe assessee was subjected to assessment proceedings during which
the Assessing Officer issued statutory notices seeking information and
explanations. Due to alleged non-compliance or inadequate respon...
Additions in Ex-Parte Assessment Set Aside for Fresh Adjudication — ITAT Allahabad in S. Lal Enterprises v. ITO (ITA No. 102/Alld/2019)
Facts of the CaseThe assessee, a business concern, was subjected to assessment
proceedings during which the Assessing Officer issued statutory notices seeking
details and supporting documents. Due to alleged non-compli...
Ex-Parte Assessment and Additions Set Aside for Want of Proper Opportunity — ITAT Allahabad in Rajni Gupta v. ITO (ITA No. 72/Alld/2019)
Facts of the CaseThe assessee was subjected to assessment proceedings in which the
Assessing Officer completed the assessment ex-parte, allegedly due to
non-compliance with statutory notices. Additions were made to the...
Ex-Parte Assessment Set Aside for Violation of Natural Justice — ITAT Allahabad in Prakash Mohan Sadh v. ITO (ITA No. 125/Alld)
Facts of the CaseThe assessee was subjected to assessment proceedings during which
the Assessing Officer completed the assessment ex-parte, allegedly due to
non-compliance with statutory notices. Additions were made to...
Assessment Set Aside Due to Lack of Proper Opportunity and Verification — ITAT Allahabad in H.K. Colonisers Pvt. Ltd. v. ITO (ITA No. 370/Alld)
Facts of the CaseThe assessee, a private limited company engaged in real estate
activities, was subjected to assessment proceedings in which the Assessing
Officer made additions to income based on available material, a...
Ex-Parte Order Set Aside for Lack of Proper Opportunity — ITAT Allahabad Remands Case in Swatantra Mishra v. ITO (ITA No. 131/Alld/2019)
Facts of the CaseThe assessee was subjected to assessment proceedings in which the
Assessing Officer completed the assessment ex-parte, allegedly due to
non-compliance with statutory notices. Additions were made to the...
Addition on Account of Unexplained Cash Deposits Deleted Due to Lack of Proper Inquiry — ITAT Allahabad in Mahavir Prasad Satish Chandra v. ITO (ITA No. 69/Alld)
Facts of the CaseThe assessee was subjected to scrutiny assessment during which the
Assessing Officer observed substantial cash deposits in the bank account.
Treating the deposits as unexplained, the Assessing Officer ...
Penalty Proceedings Unsustainable Where Additions Are Deleted — ITAT Allahabad in M/s Sharda Wines v. ITO (ITA No. 378/Alld)
Facts of the CaseThe assessee, engaged in the business of liquor trading, was
subjected to assessment proceedings wherein certain additions were made to the
declared income by the Assessing Officer.Consequently, penalt...
Ad-hoc Disallowance of Expenses and Addition of Sundry Creditors Set Aside — Matter Remanded for Fresh Verification in Kasim Hussain v. DCIT (ITAT Allahabad, ITA No. 128/Alld/2019)
Facts of the CaseThe assessee was subjected to scrutiny assessment, during which
the Assessing Officer made substantial additions to income. These included:
Ad-hoc
disallowance of business expenses
Addition
...
Ex-Parte Assessment on Cash Deposits Set Aside — ITAT Allahabad Remands Matter for Fresh Hearing in Chandra Bali Singh v. ITO (ITA No. 129/Alld)
Facts of the CaseThe assessee was subjected to reassessment proceedings for the
relevant assessment year on the basis of information regarding substantial cash
deposits in bank accounts. Notices were issued under statu...