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

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My Tax Expert
25/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 324
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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

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My Tax Expert
25/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 269
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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

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My Tax Expert
25/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 366
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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

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My Tax Expert
25/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 259
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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...

Shri Bachanu Ram vs Income Tax Officer, Mirzapur — ITAT Allahabad on Addition for Unexplained Cash Deposits u/s 69A & Ex-Parte Assessment Principles | AY 2011-12

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My Tax Expert
25/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 280
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Facts of the CaseThe assessee, an individual, filed his return of income for the relevant assessment year. During assessment proceedings, the Assessing Officer noticed substantial cash deposits in the assessee’s bank...

M.K. Agrawal & Co., Sonebhadra vs ACIT Range-III, Mirzapur — ITAT Allahabad on Estimation of Profit in Civil Contract Business & Reasonableness of Additions after Books Rejection u/s 145(3) | AY 2010-11

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My Tax Expert
25/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 275
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Facts of the CaseThe assessee, a partnership firm engaged in civil contract work, filed its return of income for the relevant assessment year. During scrutiny assessment, the Assessing Officer observed deficiencies in ...

Elchico Hotels & Restaurants Pvt. Ltd. vs DCIT, CPC (TDS), Allahabad — ITAT Allahabad on Late Filing Fee u/s 234E in TDS Statements Prior to Section 200A Amendment

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My Tax Expert
25/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 299
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Facts of the CaseThe assessee company filed quarterly TDS statements with delay. While processing the TDS returns under Section 200A, the CPC (TDS) levied late filing fee under Section 234E.The fee was imposed even tho...

District Mining Officer (DM Office), Allahabad vs JCIT (TDS) Allahabad — ITAT Allahabad on TDS Liability of Government Departments, Rectification u/s 154 & Penalty Proceedings (AY 2009-10)

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My Tax Expert
25/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 322
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Facts of the CaseThe assessee, a District Mining Officer functioning under the District Magistrate’s office, made payments relating to mining activities. The Income-tax Department held that tax was required to be ded...

ITAT Dismisses Appeal as Withdrawn After Settlement Under Vivad Se Vishwas Scheme — Mrs. Razia Farooqui vs ITO — Income-tax Appeal

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My Tax Expert
24/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 381
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Facts of the CaseThe assessee, Mrs. Razia Farooqui, 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 th...

Appeal Dismissed as Withdrawn After Availing Vivad Se Vishwas Scheme — Rajendra Kumar Kesari vs ITO (ITAT Allahabad) — Settlement of Pending Tax Dispute

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24/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 337
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Facts of the CaseThe assessee, Mr. Rajendra Kumar Kesari, had filed an appeal before the Income Tax Appellate Tribunal (ITAT), Allahabad Bench, challenging the order of the Commissioner of Income Tax (Appeals) passed u...