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Sales Promotion Expenses Disallowed for Lack of Evidence — Onus on Assessee to Prove Business Nexus | Bhola Food Products (P.) Ltd. v. JCIT (OSD), ITAT Allahabad — Section 37(1)
Facts of the CaseThe assessee company claimed deduction of
substantial expenditure incurred under the head of sales promotion and related
activities at various locations as business expenditure under Section 37(1) of
...
Ex-Parte Assessment & Appeal Dismissal Without Hearing Set Aside — ITAT Allahabad Restores Matter for Opportunity of Being Heard | Malay Prasad v. ACIT (ITA No. 32/ALLD/2020) — Sections 143(3), 68, 115BBE
Facts of the CaseThe assessee filed an appeal before the Income Tax
Appellate Tribunal against the order of the Commissioner of Income Tax
(Appeals), which arose from the assessment framed under Section 143(3) of the
...
Jai Bajrang Enterprises v. Income Tax Officer — ITAT Agra on Business Income Additions and Evidentiary Requirements in Scrutiny Assessment
Facts of the CaseJai Bajrang Enterprises, engaged in business
activities, was subjected to scrutiny assessment by the Assessing Officer.
During assessment proceedings, the Assessing Officer examined the books of
accou...
Ajay Kumar Singh v. Income Tax Officer — ITAT Agra on Additions for Unexplained Income and Burden of Proof in Individual Scrutiny Assessment
Facts of the CaseThe assessee, Ajay Kumar Singh, was subjected to
scrutiny assessment by the Assessing Officer for the relevant assessment year.
During the assessment proceedings, certain deposits, receipts, or financi...
Ajay Singh v. Income Tax Officer, Allahabad — ITAT Allahabad Upholds Additions for Unexplained Income Due to Failure to Substantiate Source
Facts of the CaseThe assessee, Ajay Singh of Allahabad, was
subjected to scrutiny assessment by the Assessing Officer for the relevant
assessment year. During the assessment proceedings, certain amounts reflected
in t...
Ravindra Kumar Kesarwani v. Income Tax Officer — ITAT Agra on Validity of Additions for Unexplained Income and Evidentiary Burden in Individual Assessment
Facts of the CaseThe assessee, Ravindra Kumar Kesarwani, was
subjected to scrutiny assessment by the Assessing Officer. During assessment
proceedings, certain deposits, financial transactions, or amounts reflected in
...
Jagan Nath Madan Lal v. Income-Tax Officer — ITAT Allahabad on Withdrawal of Appeal After Settlement Under Vivad Se Vishwas Scheme 2020 (VSVS)
Facts of the CaseThe assessee, M/s Jagan Nath Madan Lal,
filed an appeal before the Income-Tax Appellate Tribunal, Allahabad Bench,
being ITA No. 176/ALLD/2017, for the Assessment Year 2001-02
against the penalty orde...
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...