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Cash Deposits during Demonetisation and Ex-Parte Assessment under Section 144: ITAT Allahabad Grants Fresh Opportunity in Hushn Jahan vs Income Tax Officer, Amethi (AY 2017-18)
Facts of the CaseThe
assessee did not file her return of income for Assessment Year 2017-18. The
Income Tax Department issued a notice under section 142(1) of the Income-tax
Act, 1961, requiring the assessee to file a...
Ex-Parte Assessment under Sections 144 and 143(3): ITAT Allahabad Grants One Final Opportunity in Anil Kumar Singh vs ITO, Sultanpur (AY 2016-17)
Facts of the CaseThe
assessee filed his return of income for Assessment Year 2016-17 declaring a
total income of ₹1,94,200. The case was selected for scrutiny under CASS.
During the course of assessment proceedings,...
Penalty under Section 271B Not Leviable Where No Books Are Maintained: ITAT Allahabad Deletes Penalty in Anita Mehrotra vs CIT(A), NFAC (AY 2018-19)
Facts of the CaseThe
assessee, an individual engaged in wholesale trading of tea, did not file her
return of income within the prescribed time for Assessment Year 2018-19.
Subsequently, during assessment proceedings, ...
ITAT Allahabad Sets Aside Ex-Parte Penalty Order Under Section 271B for Violation of Natural Justice: Ganga Prasad Kesarwani vs ITO (AY 2017-18)
Facts of the CaseThe assessee had not filed his return of income
for the relevant assessment year. In response to notice issued under section
148 of the Income-tax Act, the assessee e-filed his return on 24.05.2021
de...
ITAT Allahabad Sets Aside Non-Speaking Ex-Parte Appellate Order in Section 69A Addition Case: Chhedi Lal Gupta vs ITO (AY 2017-18)
Facts of the CaseThe assessee is an individual engaged in business
activity. For the Assessment Year 2017-18, the assessee did not file a return
of income. The Assessing Officer completed the assessment on 24.12.2019 a...
ITAT Allahabad Restores Section 68 Addition Matter to CIT(A) Due to Ex-Parte Order: Ankit Gupta vs DCIT (AY 2017-18) | Reliance on CIT v. SAS Educational Society
Facts of the CaseThe assessee, an individual, is engaged in the
business of two-wheeler dealership and authorized workshop of Honda Motor &
Scooter India Ltd. under the name and style of M/s Shree Grand Auto. The
...
Appeal Dismissed In Limine for Non-Removal of Procedural Defects: ITAT Allahabad Declines to Enter Merits but Grants Liberty for Restoration – Pooja Pal vs ITO (AY 2010-11)
Facts of the CaseThe assessee filed an appeal before
the Income Tax Appellate Tribunal, Allahabad Bench, for Assessment Year 2010-11
against the appellate order dated 21.03.2025 passed by the Commissioner of
Income Ta...
Non-Speaking Ex-Parte Appellate Order Violates Section 250(6): ITAT Allahabad Sets Aside CIT(A) Order and Restores Matter for De Novo Adjudication – Mohammad Zaki vs ITO (AY 2011-12)
Facts of the CaseThe assessee, an individual, filed his
return of income for Assessment Year 2011-12 declaring total income of
₹4,63,420. The Assessing Officer completed the assessment under sections 147
read with 1...
Final Assessment Order Void Where Mandatory Draft Assessment Order under Section 144C Not Issued Even in Remand Proceedings; Limitation Strictly Enforced: Swarovski India Pvt. Ltd. vs. JCIT (Delhi HC
Facts of the
CaseThe petitioner, Swarovski India Private Limited,
filed multiple writ petitions challenging final assessment orders passed for
Assessment Years 2007-08, 2008-09, 2009-10 and 2010-11 pursuant to remand
...
Reassessment Notices Issued Without Proper Sanction under Section 151 Invalid: Delhi High Court Quashes Notices Issued Post Four Years – Sunsat Foods Pvt. Ltd. & Ors. v. ACIT
Facts of the
CaseThe petitioners challenged reassessment proceedings
initiated under Section 148 of the Income-tax Act, 1961 for Assessment
Year 2015-16. The reassessment notices, though dated 31 March 2021,
were dig...