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Delay in Filing TDS Return — Late Fee u/s 234E Cannot Be Levied Through Intimation u/s 200A for Earlier Period | Bhartiya Shiksha Samiti vs ACIT (CPC), Bangalore (ITAT Allahabad)
Facts of the CaseBhartiya Shiksha Samiti Purvi Uttar Pradesh, an
educational institution, filed TDS statements with delay. The Centralized
Processing Cell (CPC), Bangalore issued an intimation under Section 200A
levyi...
Addition for Unexplained Cash Deposits Sustained Due to Failure to Establish Source — Rakesh Kumar Dubey vs ITO Ward-III, Mirzapur (ITAT Allahabad) | Sections 68/69A
Facts of the CaseThe assessee, Shri Rakesh Kumar Dubey, was
subjected to scrutiny assessment under Section 143(3) of the Income-tax Act.
During the assessment proceedings, the Assessing Officer observed substantial
ca...
Estimation of Profit in Civil Construction Business — Reasonable Net Profit Rate Upheld After Rejection of Books | M/s Pandey Construction Co. vs ACIT Range-III, Mirzapur (ITAT Allahabad) | Section 145(3)
Facts of the CaseM/s Pandey Construction Co., engaged in civil
construction work, was subjected to scrutiny assessment under Section 143(3) of
the Income-tax Act. During assessment proceedings, the Assessing Officer fo...
Addition for Unexplained Investment Sustained Due to Failure to Explain Source — Shri Baldev Singh vs DCIT Circle-III, Mirzapur (ITAT Allahabad) | Sections 69/69B of Income-tax Act
Facts of the CaseThe assessee, Shri Baldev Singh, was subjected to
scrutiny assessment under Section 143(3) of the Income-tax Act. During the
assessment proceedings, the Assessing Officer noticed certain
investments/a...
Truck Freight Payments Not Liable for TDS When Covered by Section 44AE — Disallowance u/s 40(a)(ia) Deleted | M/s J.B. Transport vs ACIT Range-3, Mirzapur (ITAT Allahabad)
Facts of the CaseM/s J.B. Transport, engaged in the transport
business, was subjected to scrutiny assessment under Section 143(3) of the
Income-tax Act. During assessment proceedings, the Assessing Officer noticed
tha...
Addition for Unexplained Cash Credits Upheld Due to Failure to Prove Identity, Creditworthiness & Genuineness — M/s Dharmendar Pratap Singh vs ACIT Circle-1, Allahabad (ITAT Allahabad) | Section 68 of Income-tax Act
Facts of the CaseThe assessee, M/s Dharmendar Pratap Singh, was
subjected to scrutiny assessment under Section 143(3) of the Income-tax Act.
During assessment proceedings, certain amounts were found credited in the boo...
Ex-Parte Order of CIT(A) Set Aside for Violation of Natural Justice — Ram Babu Kesarwani vs ITO, Allahabad (ITAT Allahabad) | Opportunity of Hearing Mandatory under Income-tax Act
Facts of the CaseThe assessee filed an appeal before the Income Tax
Appellate Tribunal against the order of the Commissioner of Income Tax
(Appeals) relating to the relevant assessment year. The assessment had been
co...
Smt. Kavita Tulsiani vs. JCIT (ITAT Allahabad): Appeal Dismissed as Withdrawn After Settlement under Vivad Se Vishwas Scheme, 2020 — AY 2010-11
Facts of the CaseThe assessee filed an appeal before the Income Tax
Appellate Tribunal against the order of the Commissioner of Income Tax
(Appeals), Allahabad relating to Assessment Year 2010-11.During the pendency of...
Shri Anurag Chandel vs. ITO (ITAT Allahabad): Addition for Unexplained Cash Deposits Deleted — No Independent Evidence under Sections 68/69A
Facts of the CaseDuring scrutiny assessment proceedings, the
Assessing Officer observed substantial cash deposits in the assessee’s bank
account. The AO treated these deposits as unexplained money and added the
amou...
M/s J.B. Transport vs. ACIT (ITAT Allahabad): Disallowance of Freight / Transport Expenses Deleted — No Evidence of Bogus Payments or Violation of TDS Provisions
Facts of the CaseThe assessee, engaged in the transport business,
claimed freight and transportation expenses as business expenditure in its
return of income. During scrutiny assessment under Section 143(3), the
Asses...