MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT - DCIT, CENTRAL CIRCLE, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

block of six or ten AYs' and thereafter proceed to place the assessee on notice under Section 153C. The power to undertake such an assessment would stand confined to those years to which the material may relate or is likely to influence. Absent any material that may either cast a doubt on the estimation of total income for a particular

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

block of six or ten AYs' and thereafter proceed to place the assessee on notice under Section 153C. The power to undertake such an assessment would stand confined to those years to which the material may relate or is likely to influence. Absent any material that may either cast a doubt on the estimation of total income for a particular

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

block of six or ten AYs' and thereafter proceed to place the assessee on notice under Section 153C. The power to undertake such an assessment would stand confined to those years to which the material may relate or is likely to influence. Absent any material that may either cast a doubt on the estimation of total income for a particular

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural, Haldwani Bijnor PAN :MRTBO0851E (Appellant) (Respondent) Appellant by None Respondent by Sh. Pramod Kumar Verma, CIT(DR) Date of hearing 21.02.2023 Date of pronouncement 28.02.2023 ORDER PER BENCH: Captioned appeals by the appellant arise

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HLDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural, Haldwani Bijnor PAN :MRTBO0851E (Appellant) (Respondent) Appellant by None Respondent by Sh. Pramod Kumar Verma, CIT(DR) Date of hearing 21.02.2023 Date of pronouncement 28.02.2023 ORDER PER BENCH: Captioned appeals by the appellant arise

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural, Haldwani Bijnor PAN :MRTBO0851E (Appellant) (Respondent) Appellant by None Respondent by Sh. Pramod Kumar Verma, CIT(DR) Date of hearing 21.02.2023 Date of pronouncement 28.02.2023 ORDER PER BENCH: Captioned appeals by the appellant arise

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HLDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural, Haldwani Bijnor PAN :MRTBO0851E (Appellant) (Respondent) Appellant by None Respondent by Sh. Pramod Kumar Verma, CIT(DR) Date of hearing 21.02.2023 Date of pronouncement 28.02.2023 ORDER PER BENCH: Captioned appeals by the appellant arise

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural, Haldwani Bijnor PAN :MRTBO0851E (Appellant) (Respondent) Appellant by None Respondent by Sh. Pramod Kumar Verma, CIT(DR) Date of hearing 21.02.2023 Date of pronouncement 28.02.2023 ORDER PER BENCH: Captioned appeals by the appellant arise

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural, Haldwani Bijnor PAN :MRTBO0851E (Appellant) (Respondent) Appellant by None Respondent by Sh. Pramod Kumar Verma, CIT(DR) Date of hearing 21.02.2023 Date of pronouncement 28.02.2023 ORDER PER BENCH: Captioned appeals by the appellant arise

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural, Haldwani Bijnor PAN :MRTBO0851E (Appellant) (Respondent) Appellant by None Respondent by Sh. Pramod Kumar Verma, CIT(DR) Date of hearing 21.02.2023 Date of pronouncement 28.02.2023 ORDER PER BENCH: Captioned appeals by the appellant arise

BLOCK DEVELOPMENT OFFICER, BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A),, HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural, Haldwani Bijnor PAN :MRTBO0851E (Appellant) (Respondent) Appellant by None Respondent by Sh. Pramod Kumar Verma, CIT(DR) Date of hearing 21.02.2023 Date of pronouncement 28.02.2023 ORDER PER BENCH: Captioned appeals by the appellant arise

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX(A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural, Haldwani Bijnor PAN :MRTBO0851E (Appellant) (Respondent) Appellant by None Respondent by Sh. Pramod Kumar Verma, CIT(DR) Date of hearing 21.02.2023 Date of pronouncement 28.02.2023 ORDER PER BENCH: Captioned appeals by the appellant arise

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), , HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural, Haldwani Bijnor PAN :MRTBO0851E (Appellant) (Respondent) Appellant by None Respondent by Sh. Pramod Kumar Verma, CIT(DR) Date of hearing 21.02.2023 Date of pronouncement 28.02.2023 ORDER PER BENCH: Captioned appeals by the appellant arise

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HALDEANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural, Haldwani Bijnor PAN :MRTBO0851E (Appellant) (Respondent) Appellant by None Respondent by Sh. Pramod Kumar Verma, CIT(DR) Date of hearing 21.02.2023 Date of pronouncement 28.02.2023 ORDER PER BENCH: Captioned appeals by the appellant arise

MB PETROLEUM SERVICES LLC,MUMBAI vs. DDIT, DEHRADUN

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

Bench: Shri Saktijit Dey & Shri M. Balaganeshmb Petroleum Services Llc, Vs. Ddit, Kirtane & Pandit, H-16, Circle-1, Saraswati Colony, Sitaldevi International Taxation, Temple Road, Mahim, Dehradun Mumbai (Appellant) (Respondent) Pan: Aaecm2604H

assessment proceedings, it is not in dispute that the assessee has furnished copy of audited balance sheet and profit and loss account of the year ended on 31.03.2011 and also produced the books of account with supporting documents and evidences before the ld AO. The assessee also furnished the details of gross receipts earned by its from the execution

BG EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, DDIT/ADIT (INTERNATIONAL TAXATION), CIRCLE -1, DEHRADUN

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

assessed. Ground No. 8: Disallowance of depreciation 8.1 The learned AO erred in law and in facts in disallowing depreciation of Rs. 1,24,84,806 being the difference of depreciation amount between the tax audit report and the computation. 8.2 The learned AO / DRP erred in not appreciating that out of the above the difference of Rs.51

DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN vs. SCHLUMBERGER ASIA SERVICES LTD., DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

block. The samples will be transferred from MDT sample chambers to specified bottles. e) Post that considering that said samples are waxy in nature, higher temperature would be maintained during the transport . The equipment / experts would be suitable to perform successful transfer to specified bottles and then supply said bottles to the designated location outside or inside India. f) Bottles

SCHLUMBERGER ASIA SERVICES LTD.,DEHRADUN vs. DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

block. The samples will be transferred from MDT sample chambers to specified bottles. e) Post that considering that said samples are waxy in nature, higher temperature would be maintained during the transport . The equipment / experts would be suitable to perform successful transfer to specified bottles and then supply said bottles to the designated location outside or inside India. f) Bottles