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 of the assessee is partly allowed

Bench: Shri R.K. Panda & Shri V.P. Raoassessment Years: 2016-17

natural justice. At the time of hearing, ld. Sr. Counsel stated at bar that the assessee does not press this ground. Accordingly ground No. 13 is dismissed being not pressed. 27. Ground No. 14 is regarding short credit of tax deducted at source. 28. Ld. Sr. Counsel has submitted that the Assessing Officer has granted a short credit of TDS

M.B. PETROLEUM SERVICES LLC,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, the appeal of the assessee is allowed

natural justice. 3. Without prejudice to above and in law and in facts and circumstances of the case, the Ld. AO erred in not computing the income of Assessee u/s 44BB(1) of the Act. 4. In facts and circumstances of the case, the Ld. AO erred in computing the Income of the Assessee as per Section 44DA

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

natural justice. 4. That the AO and DRP have grossly erred in not adjudicating the grounds of objections in which all the additions on merits have been challenged. 5. That the AO has grossly erred in law and on facts in not following the directions of DRP in letter and spirit. 6. That the AO has grossly erred in making

SMT. SAPNA GUPTA,HARIDWAR vs. THE PRINCIPAL COMMISSIONER OF INCOEM TAX, DEHRADUN

In the result, the appeal of the assessee is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2009-10 Smt. Sapna Gupta, Vs The Pr. Cit, 299, Awas Vikas Colony, Dehradun. Vivek Vihar, Haridwar – 249 407, Uttarakhand. Pan: Acspg4083D (Appellant) (Respondent) Assessee By : Shri Rohit Jain, Advocate & Ms Deepashri Rao, Ca Revenue By : Shri N.S. Jangpangi, Cit, Dr Date Of Hearing : 27.04.2023 Date Of Pronouncement : 08.06.2023 Order Per M. Balaganesh, Am: This Appeal In Ita No.16/Ddn/2021 For Ay 2009-10 Arises Out Of The Order Of The Pr. Commissioner Of Income Tax (Appeals), Dehradun, [Hereinafter Referred To As „Ld. Pcit‟, In Short] In Din & Order No. Itba/Rev/F/Rev5/2020- 21/1031815348(1) Dated 27.03.2021 Against The Order Of Assessment Passed U/S 148/147 R.W.S. 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As „The Act‟) Dated 26Th/28Th December, 2018 By The Ld. Assessing Officer, Ward 1(3)(3), Haridwar (Hereinafter Referred To As „Ld. Ao‟). 2. The Only Issue To Be Decided In This Appeal Is As To Whether The Ld. Pcit Was Justified In Invoking Revisionary Jurisdiction U/S 263 Of The Act In Respect Of Disallowance Of Purchases Of Rs 33,35,500/- In The Facts & Circumstances Of The Instant Case.

justice; and (b) first disposing off the legal objections by passing a separate speaking order, is illegal and bad in law. 2. That on the facts and circumstances of the case and in law, the PCIT erred in holding that the re-assessment order dated 28.12.2018, passed under section 147 r.w.s 143(3) of the Act is erroneous and prejudicial

PURAN SINGH NEGI,HALDWANI vs. THE ASSIST COMMISSIONER OF INCOME TAX , NANITAL

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

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 33/Ddn/2020 (A.Y 2016-17)

justice rendering orders passed by them as bad in law and void ab initio 2. That on the facts and in law the CIT(A) has erred in disallowing Rs 2,41,874 ,claimed under Sec 89(1) ,in holding that relief could not be sought for arrears of salary or receipt of salary in advance, when relief was claimed

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

TDS of Rs.II,95,58,717 deducted by the income-tax authorities on interest on income-tax refund. Ground No. 12: Erroneous levy of interest under section 234A of the Act 12.1 The learned AO erred in law and in facts, in levying interest under section 234A of the Act whereas the Appellant filed the return of income within

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

justice. Addition qua services in connection with exploration/ prospecting/ extraction of mineral oil to PSC and non -PSC partners 3. Without prejudice to above, the impugned order passed is without the authority of law , contrary to law , illegal and untenable interalia for the following reasons: a. The AO has grossly erred in assessing that only a part of the income

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

justice. Addition qua services in connection with exploration/ prospecting/ extraction of mineral oil to PSC and non -PSC partners 3. Without prejudice to above, the impugned order passed is without the authority of law , contrary to law , illegal and untenable interalia for the following reasons: a. The AO has grossly erred in assessing that only a part of the income

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

justice. Addition qua services in connection with exploration/ prospecting/ extraction of mineral oil to PSC and non -PSC partners 3. Without prejudice to above, the impugned order passed is without the authority of law , contrary to law , illegal and untenable interalia for the following reasons: a. The AO has grossly erred in assessing that only a part of the income

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

justice. Addition qua services in connection with exploration/ prospecting/ extraction of mineral oil to PSC and non -PSC partners 3. Without prejudice to above, the impugned order passed is without the authority of law , contrary to law , illegal and untenable interalia for the following reasons: a. The AO has grossly erred in assessing that only a part of the income

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

justice. Addition qua services in connection with exploration/ prospecting/ extraction of mineral oil to PSC and non -PSC partners 3. Without prejudice to above, the impugned order passed is without the authority of law , contrary to law , illegal and untenable interalia for the following reasons: a. The AO has grossly erred in assessing that only a part of the income

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

justice. Addition qua services in connection with exploration/ prospecting/ extraction of mineral oil to PSC and non -PSC partners 3. Without prejudice to above, the impugned order passed is without the authority of law , contrary to law , illegal and untenable interalia for the following reasons: a. The AO has grossly erred in assessing that only a part of the income

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

justice. Addition qua services in connection with exploration/ prospecting/ extraction of mineral oil to PSC and non -PSC partners 3. Without prejudice to above, the impugned order passed is without the authority of law , contrary to law , illegal and untenable interalia for the following reasons: a. The AO has grossly erred in assessing that only a part of the income

ASTLEY CONSTRUCTION,DEHRADUN vs. ITO (TDS), DEHRADUN

The appeals of the assessee are partly allowed for statistical purpose

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar & (Through Video Conferencing)

TDS, Ghaziabad and order of the CIT(A). 6. We have heard both the parties and perused the material available on record. The CIT(A) has dismissed the appeals in limine and has not discussed the issues on merit. Therefore, it will be appropriate to remand back both the matters to the file of the CIT(A) for proper adjudication

ASTLEY CONSTRUCTION,DEHRADUN vs. ITO (TDS), DEHRADUN

The appeals of the assessee are partly allowed for statistical purpose

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar & (Through Video Conferencing)

TDS, Ghaziabad and order of the CIT(A). 6. We have heard both the parties and perused the material available on record. The CIT(A) has dismissed the appeals in limine and has not discussed the issues on merit. Therefore, it will be appropriate to remand back both the matters to the file of the CIT(A) for proper adjudication

BG INTERNATIONAL 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 and stay application filed by the assessee is dismissed

Bench: Shri R.K. Panda & Ms Suchitra Kambleasstt. Year 2017-18

justice 11.1 The learned AO / DRP erred in law and in facts, in ignoring the submissions and the information furnished by the appellant during the proceedings. 11.2 Ground No. 12 : General The appellant craves leave to add, alter, amend, substitute and/or modify in any manner whatsoever all or any of the foregoing grounds of appeal at or before the hearing

SAMSUNG HEAVY INDUSTRIES CO. LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, appeal of the assessee in ITA No

TDS on pre- engineering and survey was belatedly made, therefore, he excluded the expenses of Rs. 35,18,206/- on the ground of application of section 40(a)(ia) of the Act. It was also noticed that the AO had disallowed the said amount and the AO has calculated the income of the assessee from Inside India activity

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD., GURGAON

In the result, appeal of the assessee in ITA No

TDS on pre- engineering and survey was belatedly made, therefore, he excluded the expenses of Rs. 35,18,206/- on the ground of application of section 40(a)(ia) of the Act. It was also noticed that the AO had disallowed the said amount and the AO has calculated the income of the assessee from Inside India activity

ACIT, CIRCLE- 2, INTERNATIONAL TAXATION, DEHRADUN vs. SOLAR TURBINES INTERNATIONAL CO., BENGALURU

In the result, the appeal of the Revenue is dismissed

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2014-15 Solar Turbines International Vs Dcit, Company (Singapore Branch Of Circle-2, Solar Turbines International International Taxation, Company, Usa), Dehradun. 14 Tractor Road, Singapore, C/O Delloitte Haskins & Sells Llp, Deloitte Centre Anchorage- Ii, Richmond Road, Bangalore. (Appellant) (Respondent) Pan No. Aajcs3585J Assessment Year: 2014-15

justice by adjudicating on merits of the rectification application. 2 Erroneous levy of surcharge and education cess a) The learned C1T(A) erred in upholding the levy of surcharge and education cess on income from troubleshooting services which is chargeable to tax at special rate of 15% as per India-USA Double Taxation Avoidance Agreement (‘DTAA’). b) The learned