KSHIPRA DHAWAN,SAHARANPUR vs. DCIT 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 Singh

5. The ld. AR made following three propositions for the deletion of disallowance of Rs.17,51,9112/- made u/s 40(a)(ia) of the Act supported with various case laws. The said three propositions are as under:- i. “The Ld. CIT(A) has grossly erred in law by holding that the appellant should be deemed as assessee in default under

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

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