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25 results for “reassessment”+ Cash Depositclear

Sorted by relevance

Delhi1,670Mumbai1,285Chennai548Jaipur445Ahmedabad437Kolkata370Bangalore354Pune249Hyderabad242Indore170Amritsar161Chandigarh160Surat141Rajkot127Visakhapatnam122Nagpur90Cochin89Raipur88Agra73Patna61Guwahati46Cuttack45Lucknow44Jodhpur31Allahabad25Jabalpur9Varanasi9Ranchi8Dehradun7Telangana7Panaji5SC4Calcutta4Karnataka3Orissa3Rajasthan2Gauhati1

Key Topics

Section 14841Section 14733Addition to Income15Section 153A12Section 143(3)11Reassessment8Section 143(1)7Section 1327Section 153A(1)(b)6

MOHD UBAID ANSARI,ALLAHABAD vs. ITO, ALLAHABAD , ALLAHABAD

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 62/ALLD/2025[2015-16]Status: DisposedITAT Allahabad21 Nov 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Mohd Ubaid Ansari V. The Income Tax Department 337, Sultanpur Bhawa (Faceless) Noorulla Road Khuldabad Allahabad (U.P) Tan/Pan:Bajpa0699B (Appellant) (Respondent) Appellant By: None Respondent By: Shri A. K. Singh, D.R. O R D E R

For Appellant: NoneFor Respondent: Shri A. K. Singh, D.R
Section 115BSection 142(1)Section 144BSection 147Section 149Section 69A

cash deposit in Bank Account of the appellant under section69A and tax the same under section 115BBE of the Act without considering the past Assessee saving as NRI in Kuwait and Taxi Business in India. 2. Because Assessing officer make addition with respect cheque deposit amount of Rs.805,500 which is not legally correct, Rs.800000/- as Unsecured Loan and Remaining

Showing 1–20 of 25 · Page 1 of 2

Undisclosed Income6
Disallowance6
Section 142(1)5

SWATANTRA MISHRA,GEORGE TOWN, ALLAHABAD vs. ITO, WARD 1(5), ALLAHABAD

In the result, appeal of the assessee is allowed for statistical purposes

ITA 97/ALLD/2023[2011-12]Status: DisposedITAT Allahabad15 Sept 2023AY 2011-12

Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2011-12 Smt. Swatantra Mishra, Income Tax Officer, F-6 Tulsiani Enclave, Lowther Road, V. Ward-1(5), Allahabad George Town, Allahabad, U.P. Pan:Axvpm0471B (Appellant) (Respondent) Assesseeby: None (Application) Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.09.2023 Date Of Pronouncement: 15.09.2023 O R D E R

For Appellant: None (Application)For Respondent: Sh. A.K. Singh, Sr. DR
Section 144Section 144BSection 147Section 148

reassessment proceedings, the assessee only submitted before the AO that similar notice regarding cash deposit of Rs. 46,18,300/- has been

SHRI BACHANU RAM,,MIRZAPUR vs. ITO,, MIRZAPUR

In the result, the appeal filed by the assessee with tribunal in ITA No

ITA 185/ALLD/2015[2009-10]Status: DisposedITAT Allahabad04 Dec 2020AY 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2009-10 Sri Bachanu Ram, V. Ito, Range – Iii(1), Mirzapur, Saketpuri Colony, Sabri, U.P. Mirzapur,U.P. Pan: Beqps 3977 K (Appellant) (Respondent)

For Appellant: Shri Praveen Godbole, CAFor Respondent: Shri A. K. Singh, Sr. DR
Section 133(6)Section 139Section 142(1)Section 147Section 148Section 69

deposited cash of Rs. 12,30,000/ in the aforesaid Vijaya bank account during the previous year under consideration, which led to invocation of provisions of Section 147/148 of the 1961 Act . The assessee then filed return of income in pursuance to notice u/s 148 of the 1961 Act , declaring income of Rs. 76,415/- from salary. During reassessment

MEER ASLAM,MAHARAJGANJ vs. INCOME TAX OFFICER, MAHARAJGANJ

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 343/ALLD/2018[2010-11]Status: DisposedITAT Allahabad19 Jan 2021AY 2010-11

Bench: Shri.Vijay Pal Raoassessment Year 2010-11

For Appellant: Shri Mahendra Kumar Agarwal, CAFor Respondent: Shri A.K. Singh, CIT (DR)
Section 148Section 234Section 246Section 44A

cash deposits of more than ten lacs in his saving Bank account. The Assessing Officer has initiated the reassessment proceedings

SYED SHOEB ASHRAF,AMBEDKAR NAGAR vs. CIT(APPEALS), DELHI

In the result, the appeal of the assessee is allowed for statistical purposs

ITA 20/ALLD/2023[2011-12]Status: DisposedITAT Allahabad15 Sept 2023AY 2011-12

Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2011-12 Mr. Syed Shoeb Ashraf, The Ito, 516, Vill & Post Baskhari, V. Ambedkar Nagar, U.P. Ambedkar Nagar-224129, U.P. Pan:Akrpa1580C (Appellant) (Respondent) Assessee By: None (Application) Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.09.2023 Date Of Pronouncement: 15.09.2023 O R D E R

For Appellant: None (Application)For Respondent: Sh. A.K. Singh, Sr. DR
Section 142(1)Section 144Section 144ASection 145(3)Section 147Section 148

cash 2 A.Y. 2011-12 Mr. Syed Shoeb Ashraf deposits in the bank. Books of accounts could not be produced by the assessee before the AO, and the assessee pleaded for rejection of books of accounts during hearing before Addl.CIT, Faizabad,U.P.. The directions u/s 144A were issued by the Addl. CIT, Range, Faizabad, U.P to the AO, after

DEEPAK AUTO SALES KUNDA PRATAPGARH,PRATAPGARH vs. INCOME TAX OFFICER PRATAPGARH, PRATAPGARH

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 69/ALLD/2025[2019-20]Status: DisposedITAT Allahabad24 Jul 2025AY 2019-20

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 142(1)Section 144Section 147Section 148Section 69A

cash in current account with PNB A/C No 6743002100000915 to the tune of Rs.2,34,98,000/-which remains unexplained. The said information as gathered by the department is correct in so far as the deposit in bank account with PNB account No. 6743OO21OOOOO915 was the disclosed account in the financial statement filed much before the start of reassessment

ACIT,ALLAHABAD vs. M/S SUNSINE INFRASTATE PVT TTD, ALLAHABAD

In the result, the appeal filed by Revenue in ITA no

ITA 103/ALLD/2017[2011-2012]Status: DisposedITAT Allahabad04 May 2022AY 2011-2012

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 The Assistant Commissioner Of Sunshine Infraestate Income-Tax, Central Circle, V. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (Arising Out Of Ita No.103/Alld/2017) Assessment Year: 2011-12 Sunshine Infraestate Private Limited The Assistant 17, Industrial Area, Naini, V. Commissioner Of Allahabad, U.P. Income-Tax, Central Circle, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent)

For Appellant: Shri Shantanu Dhamija, CIT-DRFor Respondent: Shri Parveen Godbole,CA
Section 132(1)Section 142(1)Section 144Section 153ASection 250

cash was deposited by Shri Ajeya Singh before issuing cheque of Rs. 2,50,00,000/- in favour of the assessee. It was submitted that Shri Ajeya Singh belongs to respectable family and is son of Former Prime Minister of India , Shri V.P.Singh. It was submitted that no incriminating material seized during search operations, are brought on record

M/S UDVASIT BEROJGAR SAHAKARI SHRAM SAMVIDA SAMITI LTD.,,SONBHADRA vs. CIT (EXEMPTION), ALLAHABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 27/ALLD/2021[2018-19]Status: DisposedITAT Allahabad02 Mar 2022AY 2018-19

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19

For Appellant: NoneFor Respondent: Mr. A.K. Singh, Sr. DR
Section 139Section 139(1)Section 2Section 36(1)Section 43B

reassessment was unjustified - S.R. Batliboi & Co. v. Assistant Commissioner of Income-tax, Circle - 54, Kolkata - [2018] 100 taxmann.com 328 (Calcutta).” 3 3. The main thrust of the written submissions filed by the assessee is that the amended provisions of section 36(1) (va) as well as section 43B vide Finance Bill, 2021 is applicable only with effect from assessment year

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 147/ALLD/2016[2005-06]Status: DisposedITAT Allahabad12 Aug 2021AY 2005-06

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

reassessment order dated 31.12.2009. 8. Aggrieved by re-assessment framed by the AO , the assessee filed first appeal before learned CIT(A) and submitted as under.:- “The Ld. A.R. for the appellant has submitted as under- “As per clause (1) of Paragraph 38 of Employee’s Provident Fund Scheme, 1952, Employee’s contribution deducted is to be deposited together with

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 148/ALLD/2016[2007-08]Status: DisposedITAT Allahabad12 Aug 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

reassessment order dated 31.12.2009. 8. Aggrieved by re-assessment framed by the AO , the assessee filed first appeal before learned CIT(A) and submitted as under.:- “The Ld. A.R. for the appellant has submitted as under- “As per clause (1) of Paragraph 38 of Employee’s Provident Fund Scheme, 1952, Employee’s contribution deducted is to be deposited together with

YOGI SATYAM,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

ITA 9/ALLD/2023[2016-17]Status: DisposedITAT Allahabad31 Oct 2025AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

deposited Rs.5,01,33,312/- but has not filed his ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

ITA 8/ALLD/2023[2015-16]Status: DisposedITAT Allahabad31 Oct 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

deposited Rs.5,01,33,312/- but has not filed his ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

ITA 5/ALLD/2023[2012-13]Status: DisposedITAT Allahabad31 Oct 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

deposited Rs.5,01,33,312/- but has not filed his ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

ITA 53/ALLD/2023[2015-16]Status: DisposedITAT Allahabad31 Oct 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

deposited Rs.5,01,33,312/- but has not filed his ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee

SANJANA,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

ITA 51/ALLD/2023[2013-14]Status: DisposedITAT Allahabad31 Oct 2025AY 2013-14

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

deposited Rs.5,01,33,312/- but has not filed his ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

ITA 52/ALLD/2023[2014-15]Status: DisposedITAT Allahabad31 Oct 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

deposited Rs.5,01,33,312/- but has not filed his ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

ITA 6/ALLD/2023[2013-14]Status: DisposedITAT Allahabad31 Oct 2025AY 2013-14

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

deposited Rs.5,01,33,312/- but has not filed his ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

ITA 7/ALLD/2023[2014-15]Status: DisposedITAT Allahabad31 Oct 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

deposited Rs.5,01,33,312/- but has not filed his ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

ITA 54/ALLD/2023[2016-17]Status: DisposedITAT Allahabad31 Oct 2025AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

deposited Rs.5,01,33,312/- but has not filed his ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

ITA 50/ALLD/2023[2012-13]Status: DisposedITAT Allahabad31 Oct 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

deposited Rs.5,01,33,312/- but has not filed his ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee