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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...
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
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
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
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)
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...
Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)
Companies Compliance Facilitation Scheme, 2026
(CCFS-2026) Circular: MCA General Circular No. 01/2026 dated
24-02-2026 Applicability Period15 April 2026 to 15 July 2026 CCFS-2026 ESIGNEDRelief Provided1) Pending A...
ITAT Dismisses Appeal as Withdrawn After Settlement Under Vivad Se Vishwas Scheme — Mrs. Razia Farooqui vs ITO — Income-tax Appeal
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...