Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Algoo Singh vs JCIT, Range-III, Mirzapur (ITAT Allahabad) — Legality of Assessment and Additions by Joint Commissioner | Scope of Powers & Validity of Proceedings under the Income-tax Act
Facts of the CaseThe assessee challenged the assessment order passed
by the Joint Commissioner of Income Tax, Range-III, Mirzapur for the relevant
assessment year. The dispute pertained to additions made in the assessm...
Sanjeev Upadhyay vs. Income Tax Officer — ITAT Allahabad on Addition for Unexplained Income/Bank Deposits and Burden of Proof under Sections 69/69A & 143(3) of the Income-tax Act
Facts of the CaseThe assessee, Shri Sanjeev Upadhyay, filed an
appeal before the Income Tax Appellate Tribunal (ITAT), Allahabad Bench,
challenging the order passed by the lower authorities concerning additions made
t...
Rajendra Kumar vs. Income Tax Officer — ITAT Allahabad on Ex-Parte Order by CIT(A), Violation of Natural Justice & Mandatory Speaking Order under Section 250(6) of the Income-tax Act
Facts of the CaseThe assessee filed an appeal before the Income Tax
Appellate Tribunal (ITAT), Allahabad Bench, challenging the order passed by the
Commissioner of Income Tax (Appeals) [CIT(A)]. The original assessment...
M/s Veekay Connectors Pvt. Ltd. vs. CIT(A), Allahabad — ITAT Allahabad on Additions, Burden of Proof & Appellate Findings under the Income-tax Act
Facts of the CaseM/s Veekay Connectors Private Limited, Allahabad,
challenged the order passed by the Commissioner of Income Tax (Appeals),
Allahabad, before the Income Tax Appellate Tribunal (ITAT), Allahabad Bench.
...
Uma Shankar Ailani vs. ACIT/CIT(A) — ITAT Allahabad on Search Assessments under Sections 153A & 69: Addition for Bank Deposits Without Incriminating Material
Facts of the CaseThe assessee, Shri Uma Shankar Ailani, an
individual deriving income from house property, salary, interest, and
partnership sources, was subjected to a search and seizure operation under
Section 132 o...
Anoop (Assessee) vs. ITO — ITAT Sets Aside Ex-Parte Order and Restores Matter for Fresh Adjudication Holding That Adverse Decision Without Proper Opportunity Violates Principles of Natural Justice
Facts of the CaseThe assessee, Anoop, had filed an appeal against the
assessment order before the Commissioner (Appeals). The appellate authority
disposed of the appeal ex-parte due to non-appearance or alleged non-com...
Addition in Hands of Partners Based on Firm’s Transactions — ITAT Allahabad in Shashi Bala Singh vs ITO, Pratapgarh (AY 2007-08) — Assessment under Section 143(3)
Facts of the CaseThe appeals were filed by several assessees,
including Smt. Shashi Bala Singh of Pratapgarh, who were partners in a
partnership firm engaged in the business of cold storage. The Assessing Officer
comp...
Taxability of Alleged Unexplained Investments in Hands of Individual Partners — ITAT Allahabad in Shashi Bala Singh & Others vs ITO, Pratapgarh (AY 2007-08) — Assessment under Section 143(3)
Facts of the CaseThe present group of appeals was filed by several
assessees, including Smt. Shashi Bala Singh of Pratapgarh, who were associated
with a partnership firm engaged in the cold storage business. The Assess...
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...