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Nav Bhart Trading v. Income Tax Officer — ITAT Agra on Business Income Additions and Evidentiary Burden in Scrutiny Assessment
Facts of the CaseNav Bhart Trading, engaged in trading activities,
was subjected to scrutiny assessment by the Assessing Officer. During the
course of assessment proceedings, the Assessing Officer examined the accounts...
Ashoka Construction v. Income Tax Officer — ITAT Agra on Additions in Civil Construction Business and Principles Governing Assessment of Contractors
Facts of the CaseAshoka Construction, engaged in civil
construction/contract activities, was subjected to scrutiny assessment by the
Assessing Officer. During the assessment proceedings, the Assessing Officer
examined...
Executive Engineer v. Income Tax Officer — ITAT Agra on Taxability of Government Officer’s Receipts and Validity of Additions Without Proper Evidence
Facts of the
CaseThe assessee, serving as an Executive Engineer, was
subjected to scrutiny assessment by the Assessing Officer for the relevant
assessment years. During the assessment proceedings, certain receipts,
d...
Vijay Laxmi Gupta v. Income Tax Officer — ITAT Agra on Unexplained Income Additions: Evidentiary Burden and Validity of Assessment Under the Income-tax Act
Facts of the
CaseThe assessee, Vijay Laxmi Gupta, was subjected to
scrutiny assessment by the Assessing Officer. During the assessment
proceedings, certain financial transactions and amounts reflected in the
assessee...
Harsha Constructions v. Income Tax Officer — ITAT Agra on Assessment Additions in Construction Business: Requirement of Proper Evidence and Justification Under the Income-tax Act
Facts of the CaseHarsha Constructions, engaged in
construction/contract activities, was subjected to scrutiny assessment by the
Assessing Officer. During the course of assessment proceedings, certain aspects
of the as...
Mohd. Murtuza Siddiqui v. Income Tax Officer — ITAT Agra on Additions and Assessment: Burden of Proof and Evidentiary Requirements Under the Income-tax Act
Facts of the CaseThe assessee, Mohd. Murtuza Siddiqui, was subjected
to scrutiny assessment by the Assessing Officer. During the assessment
proceedings, certain financial transactions and credits appearing in the
asse...
Krishna Shiksha Sewa Sansthan, Allahabad v. Commissioner of Income Tax (Exemption), Lucknow — ITAT Agra Grants Registration u/s 12AA to Educational Society; Rejection Without Proper Inquiry Held Unsustainable
Facts of the CaseKrishna Shiksha Sewa Sansthan, Allahabad, is a
society established for educational purposes. The assessee applied for
registration under Section 12AA of the Income-tax Act, 1961 to avail tax
exemption...
Examination Body Not Liable for TDS on Payments to Paper Setters & Examiners — ITAT Allahabad Dismisses Revenue Appeals | ITO (TDS) vs Lok Sewa Ayog, Allahabad | Sections 194J, 201(1), 201(1A)
Facts of the CaseLok Sewa Ayog, Allahabad (a Public Service
Commission responsible for conducting recruitment examinations), made payments
to various individuals such as paper setters, examiners, moderators, and
inter...
Ex-Parte Dismissal of Appeal by CIT(A) Without Adjudication on Merits Held Invalid — ITAT Allahabad Remands Matter for Fresh Decision | Vijay Enterprises vs ACIT (AY 2014-15) | Sections 250(6), 143(3), 144
Facts of the CaseThe assessee filed its return of income for
Assessment Year 2014-15. The assessment was completed by the Assessing Officer
under Sections 143(3) read with Section 144 of the Income-tax Act, 1961,
dete...
Assessee Permitted to Withdraw Appeal — ITAT Allahabad Dismisses Appeal as Withdrawn | Hotel Ajay International vs ACIT (AY 2014-15)
Facts of the CaseThe assessee, Hotel Ajay International,
filed an appeal before the Income Tax Appellate Tribunal, Allahabad Bench
(SMC), against the order of the Commissioner of Income Tax (Appeals) dated
27.01.2019 ...