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Ex-Parte Reassessment and Penalty Orders Set Aside for Violation of Natural Justice: ITAT Allahabad Restores Quantum and Penalty Issues for Fresh Adjudication – Shervani Sugar Syndicate Ltd. (AY 2012-13)
Facts of the CaseThe
assessee, Shervani Sugar Syndicate Limited, was subjected to
reassessment proceedings for Assessment Year 2012-13. The Assessing Officer
passed an ex-parte reassessment order dated 16.12.2019 unde...
Ex-Parte Assessment and Appellate Order Set Aside for Violation of Section 250(6): ITAT Allahabad Restores Matter for De Novo Assessment – Ramanand Gupta vs ITO (AY 2017-18)
Facts of the CaseThe
assessee, an individual, was subjected to assessment proceedings for Assessment
Year 2017-18. The Assessing Officer passed an ex-parte assessment order dated
19.12.2019 under section 144 of the In...
Ex-Parte Appellate Order Set Aside for Lack of Opportunity: ITAT Allahabad Restores Additions under Sections 68, 69, 40A(3) for De Novo Assessment – Manglam Service Station vs ACIT (AY 2017-18)
Facts of the CaseThe
assessee, a partnership firm engaged in the business of trading of petrol and
diesel as a dealer of Bharat Petroleum Corporation Ltd., filed its return of
income for Assessment Year 2017-18 declar...
Dismissal of Appeal on Limitation Set Aside Applying Liberal Approach to “Sufficient Cause”: ITAT Allahabad Restores Appeal Relying on Katiji Principle – Jiyauddin Khan vs ITO (AY 2015-16)
Facts of the CaseThe
assessee, an individual, filed an appeal before the Income Tax Appellate
Tribunal against the order dated 29.01.2025 passed by the learned
CIT(A)/National Faceless Appeal Centre for Assessment Yea...
Partial Relief by CIT(A) Set Aside for Lack of Opportunity and Non-Compliance with Section 250(6): ITAT Allahabad Restores Matter for De Novo Speaking Order – Vikas Rastogi vs DCIT (AY 2013-14)
Facts of the CaseThe
assessee, an individual, filed his return of income for Assessment Year 2013-14
declaring total income of ₹18,25,030. The assessment was completed under
section 143(3) of the Income Tax Act, 196...
Protective Addition Under Section 68 Cannot Be Converted into Substantive Addition Without Due Process: ITAT Allahabad Deletes Double Taxation of Unsecured Loans – M/s Divya Construction Co. vs DCIT (AY 2013-14)
Facts of the CaseThe
assessee, a partnership firm engaged in construction activities, filed its
return of income for Assessment Year 2013-14. The assessment was completed
under section 143(3) of the Income Tax Act, 19...
Dismissal of Appeal for Non-Prosecution Set Aside for Violation of Natural Justice: ITAT Allahabad Restores Matter for De Novo Assessment – Shirish Jaiswal vs ITO (AY 2017-18)
Facts of the CaseThe
assessee, an individual, filed his return of income for Assessment Year 2017-18
declaring total income of ₹5,07,000. The Assessing Officer completed the
assessment under section 143(3) of the In...
Ex-Parte Assessment and Dismissal for Non-Prosecution Set Aside for Lack of Opportunity: ITAT Allahabad Restores Matter for De Novo Assessment – Nav Nirman vs DCIT (AY 2018-19)
Facts of the CaseThe
assessee, a partnership firm engaged in wholesale trading of plywood,
adhesives, hardware, cement and allied goods, filed its return of income for
Assessment Year 2018-19 declaring total income of...
Rejection of Section 12AB Registration Without Adequate Opportunity Unsustainable: ITAT Allahabad Restores Trust’s Application for De Novo Consideration – Grameen Vikas Sansthan vs CIT(E) (AY 2024-25)
Facts of the CaseThe
assessee, Grameen Vikas Sansthan, filed an application for registration under
section 12AB of the Income Tax Act, 1961 on 29.03.2024 in Form No.10AB as
prescribed under Rule 17A of the Income Tax ...
Penalties under Sections 271D & 271E for Cash Loans Set Aside for Fresh Adjudication: ITAT Allahabad Restores Appeals in Santosh Kumar vs ITO, Banda (AY 2017-18)
Facts of the CaseDuring
assessment proceedings for Assessment Year 2017-18, the assessee submitted that
he had received loans aggregating to ₹8,00,000, comprising ₹4,00,000 from Ms.
Shikha Jaiswal and ₹4,00,000 ...