RAJIV KUMAR TIWARI,SAHARANPUR vs. DCIT-ACIT- CEN CIR DDN, DEHRADUN

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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2018-19 Rajiv Kumar Tiwari, Acit, Central Circle, A-7, Awas Vikas, Dehradun, Income Tax Office, 52/1, Delhi Road, Vs Rajpur Road, Dehradun Saharanpur, Uttarakhand-248001 Uttar Pradesh-247001 Pan-Adfpt9463L Appellant Respondent

4. Against the order of the Ld. CIT(A), the assessee is in appeal before us by raising the following grounds of appeal:- “1. The Ld. CIT(A) has grossly erred in law by holding that the appellant should be deemed as assessee in default under section 201 of Income Tax Act even in the absence of any proceedings being

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

4: Erroneously disregarded the decision of Hon'ble ITAT in AY 2011-12 to AY 2014-15 and AY 2016-17 and directions of the Hon'ble DRP for AY 2009-10 and AY 2010-11 4.1 The learned TPO / AO / DRP erred in disregarding the decision of Hon'ble ITAT

PANJAB NATIONAL BANK,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN

In the result, all the appeals of the assessee are allowed

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 10/Ddn/2020 : Asstt. Year: 2011-12 Ita No. 11/Ddn/2020 : Asstt. Year: 2012-13 Ita No. 12/Ddn/2020 : Asstt. Year: 2013-14 Ita No. 13/Ddn/2020 : Asstt. Year: 2014-15 Ita No. 14/Ddn/2020 : Asstt. Year: 2015-16 Punjab National Bank, Vs Acit(Tds), Subhash Road Branch, Dehradun Dehradun (Appellantt (Respondent) Pan No. Mrtp02168F Assessee By : Sh. Vimal Kishore, Ca Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.08.2021

139 of the Act. The learned CIT (Appeal) rejected the alternate claim of the appellant to take on record form 26A prescribed under rule 31ACB for the purpose of first proviso to section 201(1) only because the return of income was not filed by the Uttarakhand Co-operative Sugar Factories Federation Limited Employees Contributory Provident Fund Trust. 4

PANJAB NATIONAL BANK,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN

In the result, all the appeals of the assessee are allowed

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 10/Ddn/2020 : Asstt. Year: 2011-12 Ita No. 11/Ddn/2020 : Asstt. Year: 2012-13 Ita No. 12/Ddn/2020 : Asstt. Year: 2013-14 Ita No. 13/Ddn/2020 : Asstt. Year: 2014-15 Ita No. 14/Ddn/2020 : Asstt. Year: 2015-16 Punjab National Bank, Vs Acit(Tds), Subhash Road Branch, Dehradun Dehradun (Appellantt (Respondent) Pan No. Mrtp02168F Assessee By : Sh. Vimal Kishore, Ca Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.08.2021

139 of the Act. The learned CIT (Appeal) rejected the alternate claim of the appellant to take on record form 26A prescribed under rule 31ACB for the purpose of first proviso to section 201(1) only because the return of income was not filed by the Uttarakhand Co-operative Sugar Factories Federation Limited Employees Contributory Provident Fund Trust. 4

PANJAB NATIONAL BANK,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN

In the result, all the appeals of the assessee are allowed

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 10/Ddn/2020 : Asstt. Year: 2011-12 Ita No. 11/Ddn/2020 : Asstt. Year: 2012-13 Ita No. 12/Ddn/2020 : Asstt. Year: 2013-14 Ita No. 13/Ddn/2020 : Asstt. Year: 2014-15 Ita No. 14/Ddn/2020 : Asstt. Year: 2015-16 Punjab National Bank, Vs Acit(Tds), Subhash Road Branch, Dehradun Dehradun (Appellantt (Respondent) Pan No. Mrtp02168F Assessee By : Sh. Vimal Kishore, Ca Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.08.2021

139 of the Act. The learned CIT (Appeal) rejected the alternate claim of the appellant to take on record form 26A prescribed under rule 31ACB for the purpose of first proviso to section 201(1) only because the return of income was not filed by the Uttarakhand Co-operative Sugar Factories Federation Limited Employees Contributory Provident Fund Trust. 4

PANJAB NATIONAL BANK,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN

In the result, all the appeals of the assessee are allowed

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 10/Ddn/2020 : Asstt. Year: 2011-12 Ita No. 11/Ddn/2020 : Asstt. Year: 2012-13 Ita No. 12/Ddn/2020 : Asstt. Year: 2013-14 Ita No. 13/Ddn/2020 : Asstt. Year: 2014-15 Ita No. 14/Ddn/2020 : Asstt. Year: 2015-16 Punjab National Bank, Vs Acit(Tds), Subhash Road Branch, Dehradun Dehradun (Appellantt (Respondent) Pan No. Mrtp02168F Assessee By : Sh. Vimal Kishore, Ca Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.08.2021

139 of the Act. The learned CIT (Appeal) rejected the alternate claim of the appellant to take on record form 26A prescribed under rule 31ACB for the purpose of first proviso to section 201(1) only because the return of income was not filed by the Uttarakhand Co-operative Sugar Factories Federation Limited Employees Contributory Provident Fund Trust. 4

PANJAB NATIONAL BANK,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS) , DEHRADUN

In the result, all the appeals of the assessee are allowed

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 10/Ddn/2020 : Asstt. Year: 2011-12 Ita No. 11/Ddn/2020 : Asstt. Year: 2012-13 Ita No. 12/Ddn/2020 : Asstt. Year: 2013-14 Ita No. 13/Ddn/2020 : Asstt. Year: 2014-15 Ita No. 14/Ddn/2020 : Asstt. Year: 2015-16 Punjab National Bank, Vs Acit(Tds), Subhash Road Branch, Dehradun Dehradun (Appellantt (Respondent) Pan No. Mrtp02168F Assessee By : Sh. Vimal Kishore, Ca Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.08.2021

139 of the Act. The learned CIT (Appeal) rejected the alternate claim of the appellant to take on record form 26A prescribed under rule 31ACB for the purpose of first proviso to section 201(1) only because the return of income was not filed by the Uttarakhand Co-operative Sugar Factories Federation Limited Employees Contributory Provident Fund Trust. 4

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), DEHRADUN, DEHRADUN vs. STONEFIELD CONSTRUCTION, DEHRADUN, DEHRADUN

In the result, appeal of the Revenue is partly allowed

139 of the Act, declaring total income of INR 9,54,06,730/- which includes the additional income of INR 3.89 crores declared on account of difference in closing stock and INR 1.79 crores on account of cash payment u/s 40A(3) of the Act, as admitted during the course of survey conducted u/s 133A

SUNIL SRIVASTAVA,HALDWANI vs. THE INCOME TAX OFFICER, WARD-2(1)(3), HALDWANI

In the result, the appeal of the assessee is allowed

Bench: Him From Time To Time

139 PAN-AVAPS 8130J (Appellant) (Respondent) Appellant by Mr. Prashant Kackar, Advocate Respondent by Smt. Poonam Sharma, Addl. CIT-DR Date of Hearing 23/06/2023 Date of Pronouncement 15/09/2023 ORDER PER M.BALAGANESH, AM: This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred