Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
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
...
Ex-Parte and Non-Speaking Appellate Order Violative of Section 250(6): ITAT Allahabad Sets Aside CIT(A) Order Passed Under Faceless Regime – Ram Lakhan Maurya vs Assessment Unit (AY 2015-16)
Facts of the CaseThe assessee, an individual, filed his
return of income for Assessment Year 2015-16 declaring total income of
₹2,41,890. The Assessing Officer completed the assessment under section 147
read with se...
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...
Trade Dress Protection in India under the Trade Marks Act, 1999: Evolving Judicial Dimensions, Passing Off Actions & Key Case Laws (ITC v Britannia, Pernod Ricard, Zydus v Cipla, Colgate v Anchor)
TRADE MARK - Evolving
Dimensions of Trade Dress Protection in India-In today’s competitive, visually
driven marketplace, consumers identify products by their overall visual
identity such as colours, shapes, packagin...
Branding by Sound: A Comparative Study of Sound Trademark Protection in India, EU, and the USA- Statutory Framework in India
Branding by Sound: A
Comparative Study of Sound Trademark Protection in India, EU, and the USA-
Statutory Framework in India The Trade Marks Act, 1999 does
not explicitly define a sound trademark. However, Sectio...
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
...