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Baldeo Prasad vs. ITO (ITAT Allahabad) — Admissibility of Additional Grounds and Challenge to Disallowance at Tribunal Stage under Section 254 of the Income-tax Act, 1961
Facts of the CaseThe assessee, Baldeo Prasad, was subjected to assessment
proceedings wherein certain additions or disallowances were made by the
Assessing Officer. The assessee did not contest some of these issues bef...
Ex-Parte Assessment and Additions Set Aside — ITAT Allahabad Remands Case for Fresh Adjudication in Rajendra Kumar v. ITO (ITA Nos. 120 & 121/Alld)
Facts of the CaseThe assessee was subjected to assessment proceedings for the
relevant assessment years. Due to alleged non-compliance with statutory
notices, the Assessing Officer completed the assessments ex-parte un...
Ex-Parte Assessment on Unexplained Income Set Aside — ITAT Allahabad Remands Case in Mohd. Saleem v. ITO (ITA No. 104/Alld/2019)
Facts of the CaseThe assessee was subjected to assessment proceedings in which the
Assessing Officer issued statutory notices seeking details and explanations
regarding certain financial transactions, including deposit...
Addition Based on Ex-Parte Assessment Set Aside for Fresh Adjudication — ITAT Allahabad in Mir Aslam v. ITO (ITA No. 343/Alld/2018)
Facts of the CaseThe assessee was subjected to assessment proceedings during which
the Assessing Officer issued statutory notices seeking information and
explanations. Due to alleged non-compliance or inadequate respon...
Additions in Ex-Parte Assessment Set Aside for Fresh Adjudication — ITAT Allahabad in S. Lal Enterprises v. ITO (ITA No. 102/Alld/2019)
Facts of the CaseThe assessee, a business concern, was subjected to assessment
proceedings during which the Assessing Officer issued statutory notices seeking
details and supporting documents. Due to alleged non-compli...
Ex-Parte Assessment and Additions Set Aside for Want of Proper Opportunity — ITAT Allahabad in Rajni Gupta v. ITO (ITA No. 72/Alld/2019)
Facts of the CaseThe assessee was subjected to assessment proceedings in which the
Assessing Officer completed the assessment ex-parte, allegedly due to
non-compliance with statutory notices. Additions were made to the...
Ex-Parte Assessment Set Aside for Violation of Natural Justice — ITAT Allahabad in Prakash Mohan Sadh v. ITO (ITA No. 125/Alld)
Facts of the CaseThe assessee was subjected to assessment proceedings during which
the Assessing Officer completed the assessment ex-parte, allegedly due to
non-compliance with statutory notices. Additions were made to...
Assessment Set Aside Due to Lack of Proper Opportunity and Verification — ITAT Allahabad in H.K. Colonisers Pvt. Ltd. v. ITO (ITA No. 370/Alld)
Facts of the CaseThe assessee, a private limited company engaged in real estate
activities, was subjected to assessment proceedings in which the Assessing
Officer made additions to income based on available material, a...
Ex-Parte Order Set Aside for Lack of Proper Opportunity — ITAT Allahabad Remands Case in Swatantra Mishra v. ITO (ITA No. 131/Alld/2019)
Facts of the CaseThe assessee was subjected to assessment proceedings in which the
Assessing Officer completed the assessment ex-parte, allegedly due to
non-compliance with statutory notices. Additions were made to the...
Addition on Account of Unexplained Cash Deposits Deleted Due to Lack of Proper Inquiry — ITAT Allahabad in Mahavir Prasad Satish Chandra v. ITO (ITA No. 69/Alld)
Facts of the CaseThe assessee was subjected to scrutiny assessment during which the
Assessing Officer observed substantial cash deposits in the bank account.
Treating the deposits as unexplained, the Assessing Officer ...