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

271 (1) (c) and Section 271B of the act. As the learned assessing officer has merely initiated the penalty proceedings, these grounds of appeal are premature and therefore dismissed. 59. In the result, appeal filed by the assessee in ITA number 3072/del/2012 for assessment year 2009 – 10 is partly allowed. Assessment year 2010-11 60. Assessee, as well

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

271 (1) (c) and Section 271B of the act. As the learned assessing officer has merely initiated the penalty proceedings, these grounds of appeal are premature and therefore dismissed. 59. In the result, appeal filed by the assessee in ITA number 3072/del/2012 for assessment year 2009 – 10 is partly allowed. Assessment year 2010-11 60. Assessee, as well

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

271 (1) (c) and Section 271B of the act. As the learned assessing officer has merely initiated the penalty proceedings, these grounds of appeal are premature and therefore dismissed. 59. In the result, appeal filed by the assessee in ITA number 3072/del/2012 for assessment year 2009 – 10 is partly allowed. Assessment year 2010-11 60. Assessee, as well

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

271 (1) (c) and Section 271B of the act. As the learned assessing officer has merely initiated the penalty proceedings, these grounds of appeal are premature and therefore dismissed. 59. In the result, appeal filed by the assessee in ITA number 3072/del/2012 for assessment year 2009 – 10 is partly allowed. Assessment year 2010-11 60. Assessee, as well

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

271 (1) (c) and Section 271B of the act. As the learned assessing officer has merely initiated the penalty proceedings, these grounds of appeal are premature and therefore dismissed. 59. In the result, appeal filed by the assessee in ITA number 3072/del/2012 for assessment year 2009 – 10 is partly allowed. Assessment year 2010-11 60. Assessee, as well

SCHLUMBERGER ASIA SERVICES LTD.,GURGAON vs. DDIT, DEHRADUN

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

Bench: Shri R.K. Panda & Shri C.N. Prasad[Assessment Year: 2011-12] Schlumberger Asia Services Deputy Director Of Income Tax Limited, (International Taxation), 14Th Floor, Tower C, Building Dehradun No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan-Aadcs1107J Assessee Revenue [Assessment Year: 2011-12] Deputy Director Of Income Tax Schlumberger Asia Services (International Taxation), Limited, Dehradun 14Th Floor, Tower C, Building No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan- Aadcs1107J Revenue Assessee Assessee By Sh. Salil Kapoor, Adv. Ms. Ananya Kappor & Ms. Soumya Singh, Adv. Revenue By Sh. T.S.Mapwal, Sr.Dr

C, Building No.1, DLF City, Phase II, Gurgaon-122002 PAN- AADCS1107J Revenue Assessee Assessee by Sh. Salil Kapoor, Adv. Ms. Ananya Kappor & Ms. Soumya Singh, Adv. Revenue by Sh. T.S.Mapwal, Sr.DR Date of Hearing 18.04.2022 Date of Pronouncement 05.05.2022 PER R.K. PANDA, AM, These are cross appeals. The first one is filed by the assessee and the second one filed

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

271(1)(c) of the Act. 16.3 The Appellant submits that each grounds of appeal are without prejudice to one another 16.4 The Appellant craves leave to add, alter, amend, substitute and / or modify in any manner whatsoever all or any of the foregoing grounds of objections at or before the hearing ofthe appeal.” 2. Ground Nos. 1

JOINT COMMISSIONER OF INCOME TAX, SUBHASH ROAD DEHADUN vs. M/S TIMES SQUARE, SAHASTRADHARA ROAD

In the result, appeal of the Revenue is dismissed

section 43CA of the Act and further deletion of addition of INR\n2,24,34,000/- made u/s 69A of the Act r.w.s. 115BBE of the Act\ntowards cash deposits during demonetization.\n\n6. Regarding Ground of appeal Nos. 1 to 3 taken against the\ndeletion of additions of cash deposit during the demonetization\nperiod in Specified bank notes

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

271(1)(c) are bad in law and not sustainable in law under the facts and circumstances of the case in so far as there was neither any willful concealment of income nor did the appellant furnish inaccurate particulars on income. 4. Brief facts of the case:- The only effective ground in the appeal is with respect to the denial

THE JOINT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN vs. THE DIRECTOR, HIGHER EDUCATION, NANITAL

In the result, all the Revenue’s appeals are dismissed

Bench: The Hon'Ble Itat. 3. That The Ld. Cit(Appeals), Haldwani Be Set Aside That Of The Ao Be Restored.”

271 C of the Income Tax Act, 1961 amounting to Rs.1,11,40,171/- without appreciating that assessee (deductor ) itself accepted that it had not deducted TDS and failed to offer any justified explanation with regard to the same and, therefore, the assessee was treated as assessee in default. 2. That the Ld. CIT(Appeals), Haldwani has erred

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

In the result, appeal of the assessee in ITA No

c) on page 12 of the draft order. The AO has considered the clarification given by the assessee about the percentage of completion method followed by it and has rejected. However, no reasons have been given by the AO to reject then assessee's reply and to adopt the revenue as per the invoices for working out the 'Inside-India

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

In the result, appeal of the assessee in ITA No

c) on page 12 of the draft order. The AO has considered the clarification given by the assessee about the percentage of completion method followed by it and has rejected. However, no reasons have been given by the AO to reject then assessee's reply and to adopt the revenue as per the invoices for working out the 'Inside-India