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Reopening u/s 147/148 Set Aside for Non-Supply of Reasons — ITAT Allahabad Remands Matter on Capital Introduction by Partners | Prabhanjan Singh vs ITO
Facts of the CaseThe assessees, including Shri Prabhanjan Singh,
were individual partners in a partnership firm. They had not filed returns of
income under Section 139(1), as their income was allegedly below the taxabl...
Ex-Parte Assessment u/s 144 Set Aside — ITAT Allahabad Remands Case of Civil Contractor for Fresh Opportunity & Verification of Receipts | M/s Prakash Construction vs ITO
Facts of the CaseThe assessee, M/s Prakash Construction, a civil
contractor, was subjected to assessment proceedings. Due to non-compliance with
statutory notices, the Assessing Officer (AO) completed the assessm...
Addition for Alleged Undisclosed Income of ₹3,00,000 in Hands of Individual Assessee — ITAT Allahabad in Krishna Singh vs ITO, Pratapgarh (AY 2007-08) — Assessment under Section 143(3)
Facts of the CaseThe appeal was filed by Shri Krishna Singh of
Pratapgarh against the order of the Commissioner of Income-tax (Appeals) for
the Assessment Year 2007-08. The Assessing Officer had completed the assessmen...
Krishi Utpadan Mandi Samiti, Allahabad vs DCIT-CPC, Bangalore (ITAT Allahabad) — Denial of Exemption to Registered Charitable Institution without Proper Opportunity Violates Natural Justice | Sections 11, 12, 12A, 13 & 143(1) of Income-tax Act
Facts of the CaseThe assessee, Krishi Utpadan Mandi Samiti,
Allahabad, is a statutory body constituted under the relevant State legislation
for regulation of agricultural markets. It filed its return claiming exemption...
Reopening u/s 147/148 Set Aside for Non-Furnishing of Reasons — ITAT Allahabad Remands Case of Capital Introduced by Partner | Archana Singh vs ITO Pratapgarh
Facts of the CaseThe assessee, Smt. Archana Singh, was an individual
and a partner in a partnership firm at Pratapgarh. She had not filed a return
of income under Section 139(1), as her income was stated to be below th...
ACIT Circle, Sultanpur vs Arvind Kumar Singh, Amethi (ITAT Allahabad) — Addition on Cash Deposits / Unexplained Income Set Aside for Fresh Verification due to Lack of Proper Opportunity | Sections 68, 69A & 144 of Income-tax Act
Facts of the CaseThe assessee, an individual from Amethi, was
subjected to assessment proceedings in which certain cash deposits/financial
transactions were treated as unexplained income. The Assessing Officer
complet...
Shri Ram Pandey, Mirzapur vs ITO, Mirzapur (ITAT Allahabad) — Ex-Parte Assessment and Addition on Unexplained Income Set Aside for Violation of Natural Justice | Sections 68, 69, 69A & 144 of Income-tax Act
Facts of the
CaseThe assessee, Shri Ram Pandey of Mirzapur, was
subjected to assessment proceedings in which certain financial transactions and
deposits were treated as unexplained income. The Assessing Officer comple...
Principal, Maulana Azad Inter College, Siddharth Nagar vs JCIT (TDS), Allahabad (ITAT Allahabad) — Liability for TDS Default on Salary Payments to Teachers and Consequences under Sections 201(1) & 201(1A) | Sections 192, 201 & 201(1A) of Income-tax Act
Facts of the CaseMaulana Azad Inter College, Siddharth Nagar, an
educational institution, made salary payments to its staff members. The TDS
authorities alleged failure to deduct tax at source in accordance with
statu...
Shri Shiv Shankar Dixit (Prop. Mishra Tyres) vs Income Tax Officer, Fatehpur — ITAT Allahabad on Ex-Parte Assessment u/s 144, Stock Discrepancy Addition & Unexplained Investment (LIC Premium) | AY 2010-11
Facts of the CaseThe assessee, an individual engaged in the trading
business of tyres and tubes, filed his return of income for the relevant
assessment year. The assessment was completed ex-parte under Section 144 of t...
Dhruv Chand vs Income Tax Officer (ITAT Allahabad) — Ex-Parte Assessment u/s 144, Unexplained Investment Additions & Principles of Natural Justice | AY 2012-13
Facts of the
CaseThe assessee filed a return of income for the
relevant assessment year. The Assessing Officer completed the assessment
ex-parte under Section 144 of the Income-tax Act due to alleged non-compliance
b...