CIT, Dehradun v. Anchal Hotels Pvt. Ltd.

287 CTR 233High Court2016#15602 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2017.

Judgments citing CIT, Dehradun v. Anchal Hotels Pvt. Ltd.

ITO, DEHRADUN vs. M/S HOTEL DOON CASTLE,, DEHRADUN

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

ITA 4649/DEL/2013[2010-11]Status: DisposedITAT Delhi07 Aug 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 4649/Del/2013 : Asstt. Year : 2010-11 Income Tax Officer, Vs M/S Hotel Doon Castle, Ward-1(1), Niranjanpur, Near Lal Pul, Patel Dehradun Nagar, Dehradun (Appellant) (Respondent) Pan No. Aaffh0529N Assessee By : Sh. Abhimanyu Jhamba, Ca Revenue By : Sh. Arun Kumar Yadav, Sr. Dr Date Of Hearing : 01.08.2017 Date Of Pronouncement : 07.08.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 22.05.2013 Of Ld. Cit(A)-I, Dehradun.

For Appellant: Sh. Abhimanyu Jhamba, CAFor Respondent: Sh. Arun Kumar Yadav, Sr. DR

Section 80Section 80I

…tel Doon Castle 5. Now the department is in appeal. The ld. DR submitted that the issue is now settled in favour of the department and against the assessee by the Hon’ble Uttarakhand High Court in the case of CIT Vs Aanchal Hotels (P.) Ltd. reported at (2016) 287 CTR 233 (Uttarakhand)/70 Taxmann.com 330 (Uttarakhand) (copy of the said order was furnished). It was also stated that the ld. CIT(A) followed the order of the ITAT in the aforesaid referred to case. 6. In his rival submissions the ld. Counsel for the assessee submitted that in the case of CIT Vs Aanchal Hotels (P.) Ltd. (supra), the issue has been set…

ITO, DEHRADUN vs. M/S KESHO LAL RAM KUMAR, DEHRADUN

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

ITA 6666/DEL/2015[2012-13]Status: DisposedITAT Delhi06 Jun 2017AY 2012-13

Bench: Shri R.S. Syalassessment Year : 2012-13 Ito, Vs. Kesho Lal Ram Kumar, Ward 1(4), Hotel Vishnu Palace, 13A, Subhash Road, Library, Mussoorie, Dehradun. Dehradun. Pan: Aacfk6691F

For Appellant: Shri Somil Agarwal, CA

Section 80Section 80I

…ecord. The ld. CIT(A) relied on the decision in the case of Aanchal Hotels (supra) for deleting the disallowance. Such decision came up for ITA No.6666/Del/2015 3 consideration before the Hon'ble jurisdictional High Court in Aanchal Hotels Pvt. Ltd. (2016) 287 CTR 233 (UK). Setting aside the order passed by the Tribunal, the Hon'ble High Court has held that mere obtaining of NOC from Pollution Department would not justify the claim of deduction u/s 80IC. The following observations of the Hon'ble jurisdictional High Court merit mention :- `We are at a loss as to how it can be itself done away in order to pr…

ACIT, UTTRAKHAND vs. UNIQUE HOTEL & RESTAURANTS PVT. LTD., DEHRADUN

In the result, both the Revenue Appeals are allowed for

ITA 2271/DEL/2013[2010-11]Status: DisposedITAT Delhi05 Apr 2017AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Sh. Sanjeev Sapra, AdvFor Respondent: Sh. Umesh Chand Dubey, Sr. DR

Section 80I

…khand as well as ITAT in many cases has set aside the similar issue in dispute to the AO. In support of his contention, he filed the copy of the order of the Hon’ble Uttrakhand High Court in the case of CIT, Dehradun vs. Anchal Hotels Pvt. Ltd. reported in 287 CTR 233 whereby the matter was remanded back by the Hon’ble High Court to the file of AO, who will afford opportunity to all the assesses and pass fresh orders taking note of the observations which were made by the Hon’ble High Court of Uttrakhand. 5. On the contrary, Ld. Counsel of the assessee stated that there is no need to set aside the issue to t…

ACIT, DEHRADUN vs. UNIQUE HOTEL & RESTAURANTS PVT. LTD.,, DEHRADUN

In the result, both the Revenue Appeals are allowed for

ITA 1726/DEL/2013[2009-10]Status: DisposedITAT Delhi05 Apr 2017AY 2009-10

Bench: Shri H.S. Sidhu

For Appellant: Sh. Sanjeev Sapra, AdvFor Respondent: Sh. Umesh Chand Dubey, Sr. DR

Section 80I

SH. SUNDER LAL SEMWAL,HARIDWAR vs. ACIT, HARIDWAR

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

ITA 1901/DEL/2014[2007-08]Status: DisposedITAT Delhi28 Oct 2016AY 2007-08

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. Gautam Jain, Advocate &For Respondent: Sh. B. Ramnujaneyula, Sr. DR

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’ NEW DELHI BEFORE : SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 1901/Del./2014 Asstt. Year : 2007-08 Sunder Lal Semwal, vs. A.C.I.T., Circle, Upper Bazar, Joshimath, Haridwar. Distt. Chamoli (Appellant) (Respondent) Appellant by : Sh. Gautam Jain, Advocate & Sh. P.K. Kamal Respondent by : Sh. B. Ramnujaneyula, Sr. DR Date of hearing : 21.10.2016 Date of pronouncement : 28.10.2016 ORDER Per L.P. Sahu, Accountant Member: This is an appeal filed by the assessee against the order of ld. CIT(A)-I, Dehradun dated 27.03.2…

SHRI CHOTTEY LAL GUPTA,ROORKEE vs. ITO, ROORKEE

In the result, the Assessee’s Appeal is allowed for statistical purposes

ITA 568/DEL/2016[2010-11]Status: DisposedITAT Delhi04 Oct 2016AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11 Sh. Chhotey Lal Gupta, Vs. Ito, Ward-1, C/O M/S Hemant Arora & Co, Roorkee Llp, Chartered Accountants, 354B, 30, Civil Lines, Roorkee – 247667 (Pan: Acfpg2028P) (Appellant) (Respondent)

For Appellant: Sh. Somil Aggarwal, Adv. & Sh. DeepeshFor Respondent: Shri Ravi Kant Gupta, Sr. DR

Section 250(6)Section 80Section 80ISection 80lSection 8O

…trakhand as well as ITAT in many cases has set aside the similar issue in dispute to the AO. In support of his contention, he filed the copy of the order of the Hon’ble Uttrakhand High Court in the case of CIT, Dehradun vs. Anchal Hotels Pvt. Ltd. reported in 287 CTR 233 whereby the matter was remanded back by the Hon’ble High Court to the file of AO, who will afford opportunity to all the assesses and pass fresh orders taking note of the+ observations which were made by the Hon’ble High Court of Uttrakhand. 5.2 We have heard both the parties and perused the relevant records, especially the orders of the revenu…