Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
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Assessee Permitted to Withdraw Appeal — ITAT Allahabad Dismisses Appeal as Withdrawn | Hotel Ajay International vs ACIT (AY 2014-15)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 ...
Depreciation Write-Back & Excise Duty on Closing Stock — ITAT Allahabad Remands Issues for Fresh Adjudication | Bharat Pumps & Compressors Ltd. vs ACIT (AY 2007-08) | Sections 145A, 143(3)
Facts of the CaseThe assessee, Bharat Pumps & Compressors
Ltd., a Government of India Public Sector Enterprise, filed its return of
income for Assessment Year 2007-08.During assessment under Section 143(3), the
As...
Penalty u/s 271(1)(c) Invalid Where Notice Does Not Specify Charge — ITAT Allahabad Deletes Penalty on Legal Heir | Late Sri Zia Usmani vs CIT(A) (AY 2008-09) | Sections 271(1)(c), 274
Facts of the CaseThe assessee, Late Sri Zia Usmani, filed his return
of income for Assessment Year 2008-09. The case was selected for scrutiny.Before completion of assessment proceedings, the
assessee expired. Thereaft...
Assessment Set Aside for Violation of Natural Justice — ITAT Allahabad Remands Case for Fresh Opportunity | Ashish Dwivedi vs ACIT (AY 2014-15) | Sections 144, 143(3)
Facts of the CaseThe assessee, Shri Ashish Dwivedi, filed his return
of income for Assessment Year 2014-15. The case was selected for scrutiny.During assessment proceedings, the Assessing
Officer completed the assessme...
ABC India Ltd. vs. DCIT — ITAT on Validity of Notice under Section 143(2) Issued by Non-Jurisdictional AO and Pecuniary Jurisdiction under CBDT Instruction
Facts of the CaseThe
assessee filed its return of income declaring nil taxable income. The case was
selected for scrutiny, and notices under Sections 143(2) and 142(1) were issued
by the Deputy Commissioner of Income ...