ITAT Allahabad Judgments — October 2024

The Tribunal restored the matters to the AO for fresh examination. The assessee is directed to produce bank accounts and explain deposits related to his truck business under Section 44AE. For transport commission, the existence of business needs to be established.

The Tribunal restored the matters to the AO for fresh examination. The assessee is directed to produce bank accounts and explain deposits related to his truck business under Section 44AE. For transport commission, the existence of business needs to be established.

The Tribunal held that the assessee was handicapped in representing his case due to the demise of his counsel. Several legal issues were raised which could have been decided on merits. Therefore, the matter was restored to the CIT(A) for a fresh decision.

The Tribunal restored the matters to the AO for fresh examination. The assessee is directed to produce bank accounts and explain deposits related to his truck business under Section 44AE. For transport commission, the existence of business needs to be established.