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Penalty u/s 272A(1)(d) for Non-Compliance of 142(1) Notices Remanded – ITAT Allahabad Sets Aside Non-Speaking Order in Nav Nirman vs DCIT (ITA No.188/Alld/2024, A.Y. 2018-19) | Section 250(6) Compliance Reiterated
Facts of the CaseThe
assessee is a partnership firm engaged in the business of trading in plywood,
adhesive, locks, kitchen appliances, hardware and cement.A
survey under Section 133A of the Income Tax Act was conduct...
Unexplained Investment u/s 69 in Car Purchase Remanded for Fresh Adjudication – ITAT Allahabad Sets Aside Ex-Parte Order in Manoj Kumar Soni vs ITO (ITA No.187/Alld/2024, A.Y. 2016-17)
Facts of the CaseThe
assessee is an individual who filed his return of income declaring total income
of Rs.2,80,120/-. The assessee disclosed Short-Term Capital Gain (STCG) of
Rs.2,80,000/-.During
assessment proceedi...
Ex-Parte Reassessment u/s 147/144B and Addition u/s 69A Set Aside for Lack of Opportunity – ITAT Allahabad Remands Case in Yogesh Chandra Nishad vs Assessment Unit (ITA No.183/Alld/2024, A.Y. 2018-19)
Facts of the CaseThe
assessee is an individual who did not file return of income for the assessment
year under consideration.The
Assessing Officer noticed that the assessee had undertaken various financial
transactio...
Ex-Parte Dismissal of TDS Appeal under Sections 201(1) & 201(1A) Set Aside for Non-Speaking Order – ITAT Allahabad Restores Matter to CIT(A)
Facts of the CaseThe
assessee, UP Education Service Selection Commission, a statutory body
constituted under an Act of the Uttar Pradesh Legislative Assembly for
selection of Principals, Lecturers, and LT Grade Teache...
Ex-Parte Reassessment and Non-Speaking Appellate Orders Set Aside for Violation of Section 250(6) – ITAT Allahabad Restores Matter for De Novo Assessment
Facts of the CaseThe
assessee filed three appeals for Assessment Year 2015-16 against separate
appellate orders passed by the Commissioner of Income Tax (Appeals). The
original assessment was completed by the Assessin...
Addition for Alleged Unexplained Investment in Car Purchase Set Aside and Matter Remanded for Verification of Loan Utilisation – ITAT Allahabad
Facts of the CaseThe
assessee, a Professor at Allahabad University, filed her return of income for
Assessment Year 2014-15 declaring total income of ₹13,67,230, later revised to
₹13,90,410. The case was selected f...
Ex-Parte Assessment for Demonetisation Cash Deposits and Dismissal of Appeal on Limitation Set Aside for Lack of Opportunity – ITAT Allahabad Remands Matter
Facts of the CaseDuring
the demonetisation period, the assessee deposited cash amounting to ₹10,53,000.
The assessee did not file a return of income for Assessment Year 2017-18 in
response to notice issued under sec...
Appeal Dismissed as Withdrawn on Opting for Vivad Se Vishwas Scheme, 2024 – ITAT Allahabad in Surja Devi v. Income Tax Officer, Pratapgarh (ITA No.5/Alld/2024, A.Y. 2014-15, Order dated 20.05.2025)
Facts of the CaseThe assessee filed the present appeal against the appellate
order dated 21/09/2023 passed by the Commissioner of Income Tax (Appeals) under
Section 250 of the Income Tax Act, 1961 for Assessment Year 2...
Appeal Dismissed as Infructuous on Opting for Vivad Se Vishwas Scheme, with Liberty to Seek Restoration if Settlement Fails – ITAT Allahabad
Facts of the CaseThe
assessee filed an appeal before the Income Tax Appellate Tribunal, Allahabad
Bench, against the order passed by the Commissioner of Income Tax (Appeals) for
Assessment Year 2008-09.During
the cou...
Section 11 Exemption Not Available for Assessment Year Prior to Grant of Registration under Section 12AA – ITAT Allahabad Upholds Denial of Charitable Exemption
Facts of the CaseThe
assessee, a charitable educational institution, filed its return of income for
Assessment Year 2015-16 declaring NIL income, claiming exemption under
Sections 11 and 12 of the Income-tax Act, 1961...