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

1) with effect from 01.06.2015 empowering the authority concerned to levy fee under section 234E of the Act while processing TDS statement. Thus, under section 200A of the Act, the authority concerned is empowered to levy fee under section 234E of the Act prospectively with effect from 01.06.2015. 4 | P a g e ITA Nos.195

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

1) with effect from 01.06.2015 empowering the authority concerned to levy fee under section 234E of the Act while processing TDS statement. Thus, under section 200A of the Act, the authority concerned is empowered to levy fee under section 234E of the Act prospectively with effect from 01.06.2015. 4 | P a g e ITA Nos.195

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

1) with effect from 01.06.2015 empowering the authority concerned to levy fee under section 234E of the Act while processing TDS statement. Thus, under section 200A of the Act, the authority concerned is empowered to levy fee under section 234E of the Act prospectively with effect from 01.06.2015. 4 | P a g e ITA Nos.195

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

1) with effect from 01.06.2015 empowering the authority concerned to levy fee under section 234E of the Act while processing TDS statement. Thus, under section 200A of the Act, the authority concerned is empowered to levy fee under section 234E of the Act prospectively with effect from 01.06.2015. 4 | P a g e ITA Nos.195

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

1) with effect from 01.06.2015 empowering the authority concerned to levy fee under section 234E of the Act while processing TDS statement. Thus, under section 200A of the Act, the authority concerned is empowered to levy fee under section 234E of the Act prospectively with effect from 01.06.2015. 4 | P a g e ITA Nos.195

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

1) with effect from 01.06.2015 empowering the authority concerned to levy fee under section 234E of the Act while processing TDS statement. Thus, under section 200A of the Act, the authority concerned is empowered to levy fee under section 234E of the Act prospectively with effect from 01.06.2015. 4 | P a g e ITA Nos.195

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

1) with effect from 01.06.2015 empowering the authority concerned to levy fee under section 234E of the Act while processing TDS statement. Thus, under section 200A of the Act, the authority concerned is empowered to levy fee under section 234E of the Act prospectively with effect from 01.06.2015. 4 | P a g e ITA Nos.195

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

1) with effect from 01.06.2015 empowering the authority concerned to levy fee under section 234E of the Act while processing TDS statement. Thus, under section 200A of the Act, the authority concerned is empowered to levy fee under section 234E of the Act prospectively with effect from 01.06.2015. 4 | P a g e ITA Nos.195

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

1) with effect from 01.06.2015 empowering the authority concerned to levy fee under section 234E of the Act while processing TDS statement. Thus, under section 200A of the Act, the authority concerned is empowered to levy fee under section 234E of the Act prospectively with effect from 01.06.2015. 4 | P a g e ITA Nos.195

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

1) with effect from 01.06.2015 empowering the authority concerned to levy fee under section 234E of the Act while processing TDS statement. Thus, under section 200A of the Act, the authority concerned is empowered to levy fee under section 234E of the Act prospectively with effect from 01.06.2015. 4 | P a g e ITA Nos.195

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

1) with effect from 01.06.2015 empowering the authority concerned to levy fee under section 234E of the Act while processing TDS statement. Thus, under section 200A of the Act, the authority concerned is empowered to levy fee under section 234E of the Act prospectively with effect from 01.06.2015. 4 | P a g e ITA Nos.195

ACIT, CIRCLE- 3, NAINITAL vs. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

142(2A) of the Act. Based on the outcomes of the audits, the AO made assessments at incomes of Rs.6,98,72,190/- and Rs.4,80,41,520/- of AYs 2012-13 and 2013-14 respectively. In appeals, the assessee got part reliefs in both years. However, the assessee did not challenge any issue decided against

ACIT, NAINITAL vs. M/S. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

142(2A) of the Act. Based on the outcomes of the audits, the AO made assessments at incomes of Rs.6,98,72,190/- and Rs.4,80,41,520/- of AYs 2012-13 and 2013-14 respectively. In appeals, the assessee got part reliefs in both years. However, the assessee did not challenge any issue decided against

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.

section 142(1) of the I.Tax Act, 1961, you are hereby required to submit your sale tax return for the F.Y. 2008-09, copies of road permit and „Bahati Form ‟ for the item claimed to be purchased from Meet enterprises. 2. Kindly furnish the detail of final order of VAT/Sale Tax, detail of penalty imposed by the Department, and detail

SERCEL SA ,DEHRADUN vs. DCIT, CIRCLE-2, DDN, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

TDS was deducted by Oil and Natural Gas Corporation Limited (ONGS) u/s 195 of the Act, in it’s ITR. The assessee has reported an amount of Rs. 108,27,23,947/- as exempt in the Schedule EI: Exempt Income. In order to examine the veracity of the assessee’s claims, notices u/s 142(1) along with questionnaires were issued

M/S. UTTARAKHAND PURV SAINIK KALYAN NIGAM LTD.,DEHRADUN vs. ITO, DEHRADUN

In the result, the appeal of the assessee is dismissed

Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] M/S Uttrakhand Purv Ito,Ward-2(5), Sainik Kalyan Nigam Ltd. Aayakar Bhawan,13-A, Subhash (Upnl) Vs Road, Dehradun Uttrakhand- Station Sub Area, Garhi 248003 Cantt, Dehradun-248003 Pan-Aaacu7129D Assessee Revenue Assessee By Shri Tarandeep Singh, Adv. Revenue By Shri Amar Pal Singh, Sr. Dr Date Of Hearing 31.01.2025 Date Of Pronouncement 19.03.2025

142(1) of the I.T. Act, 1961. Assessee failed to submit further reply to such notice. No bifurcation regarding working of income attributable to services rendered to persons to ex-serviceman and their dependents and other than ex- serviceman and their dependent has been given separately. 5. The written submissions filed by the assessee, Memorandum of Association and the case

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)

142(1) of the Act was issued. The assessment order dated 07/09/2018 came to be passed wherein the Ld. A.O. found that the Assessee’s third computation of income claiming relief u/s 89 of the Act to the tune of Rs. 2,41,874/- was found to be in order and further found that the assessee has wrongly claimed relief

COMMUNITY HEALTH CENTRE, JAINTY,ALMORA vs. ITO (TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

142, 143 & 144/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2017-18 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Dhauladevi, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1830D) ITA Nos.145, 146 & 147/DDN/2019 (ASSESSMENT YEARS : 2013-14, 2015-16 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Hawalbagh, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1829C) ITA Nos.148, 149, 150 & 151/DDN/2019 (ASSESSMENT YEARS

VETERINARY HOSPITAL, LAMGARA,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

142, 143 & 144/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2017-18 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Dhauladevi, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1830D) ITA Nos.145, 146 & 147/DDN/2019 (ASSESSMENT YEARS : 2013-14, 2015-16 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Hawalbagh, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1829C) ITA Nos.148, 149, 150 & 151/DDN/2019 (ASSESSMENT YEARS