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Employees’ PF/ESI Disallowance Upheld Following Supreme Court Ruling in Checkmate Services; Arrear Contribution Issue Restored for Verification: SIS Limited vs. ACIT (ITAT Patna)
Facts of the
CaseThe assessee, SIS Limited, Patna, filed its return
of income for Assessment Year 2018-19 on 28.11.2018 declaring total income of
₹46,25,56,430. The case was selected for scrutiny under CASS and stat...
Addition under Section 69A Deleted Where Source of Bank Time Deposit Explained through NEFT Transfer: Shiya Sharan Roy vs. Assessment Unit (ITAT Patna)
Facts of the
CaseThe assessee, Shiya Sharan Roy, Patna, did not file
a return of income under Section 139 for Assessment Year 2019-20. The case was
selected under the Risk Management Strategy as a non-filer, and proce...
Assessment Quashed for Lack of Jurisdiction as NFAC Order Passed Prior to Effective Notification: Kalawati Enterprises Pvt. Ltd. vs. DCIT / NFAC, Delhi (ITAT Patna)
Facts of the
CaseThe assessee, Kalawati Enterprises Private Limited,
Patna, filed an appeal against the order dated 30.06.2025 passed by the
Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi...
Ex Parte Dismissal by CIT(A) Set Aside After Condonation of 590 Days’ Delay: Matter Restored for Adjudication on Merits – Chanchal Kumar vs. ITO, Ward-6(4), Patna (ITAT)
Facts of the
CaseThe assessee, Chanchal Kumar, did not file a return
of income for Assessment Year 2016-17. The case was reopened under Section 147
of the Income-tax Act and the Assessing Officer completed the assessm...
Ex Parte Dismissal by CIT(A) After Granting Only One Opportunity Violates Principles of Natural Justice: ITAT Ranchi Restores Appeals – Sudisa Foundry Private Limited vs. DCIT
Facts of the
CaseThe assessee, Sudisa Foundry Private Limited,
filed appeals before the ITAT against the orders passed by the CIT(A),
Patna-3, Patna, dated 28 April 2023, for Assessment Years 2014-15,
2015-16 and 201...
Dismissal of Appeal for Single Non-Appearance Set Aside in Interest of Natural Justice and Matter Remanded for Fresh Adjudication: ITAT Ranchi in Sudisa Enterprises Private Limited vs. DCIT
Facts of the CaseThe assessee, Sudisa Enterprises Private Limited, filed appeals
before the ITAT against the orders passed by the CIT(A), Patna-3, Patna for
Assessment Years 2014-15, 2015-16 and 2016-17. The CIT(A) had...
Addition under Section 69A for Demonetisation Cash Deposits Restored to Assessing Officer for Verification under CBDT Instructions: Ram Bilash Sah vs. ITO, Ward-3(5), Saharsa (ITAT)
Facts of the
CaseThe assessee, Ram Bilash Sah, Supaul, filed his
return of income for Assessment Year 2017-18 on 24.03.2018 declaring total
income of ₹4,40,100 after claiming deduction under Chapter VIA. The return ...
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...