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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...
Assessment on Non-Existent Amalgamating Entity is Void Ab Initio: Delhi High Court Reaffirms Maruti Suzuki Principle | Suncity Hi-Tech Infrastructure Pvt. Ltd. Case
Facts of the
CaseThe present matter formed part of a batch of writ
petitions and connected income-tax appeals before the Delhi High Court,
including Suncity Hi-Tech Infrastructure Pvt. Ltd., wherein assessment
and re...
Final Assessment Without Issuance of Mandatory Draft Assessment Order under Section 144C Is Void Ab Initio – Smart Cube India Pvt. Ltd. vs Joint Commissioner of Income Tax (Delhi High Court)
Facts of the
CaseThe petitioner, Smart Cube India Private Limited,
is an assessee engaged in international transactions and qualified as an “eligible
assessee” under Section 144C of the Income Tax Act, 1961. For t...