DCIT, RISHIKESH vs. M/S UTTRANCHAL IRON & ISPAT LTD.,, KOTDWAR

In the result, this appeal of the assessee (ITA No

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

section 145 of the Income Tax Act, 1961 as discrepancies found in the books and the book results shown by the assessee was not amenable to verification. 2. The Ld. CIT (A) has erred in law and on facts in deleting addition of Rs. 11,54,74,533/ out of Rs. 13,76,29,909/ made on account of bogus

AMRIT VARSHA UDYOG LTD,KOTDWAR vs. DCIT CIRCLE 1, DEHRADUN

In the result, the Appeal of the Assessee is dismissed

Bench: Sh. Yogesh Kumar U.S. & Sh. Manish Agarwal

13,825/- from M/s Shri) Ganpati Enterprises, Rs. Rs.15,10,506/- from M/s Delhi Steel Trading Co. and Rs.53,00,074/- from M/s New India Traders. During the course of the 2nd reassessment proceeding, the assessee provided bills for goods purchased, transport waybills and bank statements highlighting payments made. However the AO didn’t accept the assessee’s contention

SHRI VIBHU GROVER,KOTDWARA vs. PCIT, DEHRADUN

In the result appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalvibhu Grover, Pcit, M/S Grover Sales Corporation, Dehradun. Garage Road, Kotdwara, Vs. Pauri-246169 Pan:Agdpg5842R (Appellant) (Respondent) Assessee By Shri Anil Jain, Adv. Department By Shri S.K. Chaterjee, Cit-Dr

3), as available at PB page 21 to 22, we find that there is no mention of any firm named as M/s Shri Ganpati 5 IT No.110/DDN/2024 Shri Vibhu Grover vs. PCIT Enterprises with whom alleged transactions of Rs.6.00 lacs is stated to be made by the assessee of bogus accommodation entry. The AO in his wisdom made

ADIT, DEHRADUN vs. M/S. DAELIM INDUSTRIAL CO. LTD., DEHRADUN

In the result, appeal of the Revenue is dismissed

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

section 143(3) of the Income Tax Act, 1961 (the Act) by the Assessing Officer on 24.02.2011. While completing the assessment the Assessing Officer disallowed material cost of Rs.2,06,40,432/- and expenses of Rs.1,27,48,322/-. In so far as 2 I.T.A. No. 803/Del/2012 material cost is concerned the Assessing Officer disallowed on the ground that total

DEPUTY COMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, DEHRADUN vs. KAMAL JEWELLERS, DEHRADUN

In the result, Appeal of the Revenue in ITA

Bench: Sh. Yogesh Kumar Us & Sh. Manish Agarwal

3. The turnover as per audited financial statement is Rs. 92,88,33,383/- and the said turnover has been accepted by the order of DC, VAT dated 25.01.2020. 4. The books of accounts have been accepted by the AO and the AO has not tinkered with the purchase; sale & trading results shown by the assessee. 5. All the sales

AJAY GARG,DEHRADUN vs. ACIT CENTRAL CIRCLE DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

3) of \"1961\" Act dated 23.02.2021which is passed in totally\n\"ARBITRARY\" manner without any application of mind much less\nindependent application of mind (as there is no relevant statutory provision\nspelt out at any stage under which addition is made);\nH) That Ld CIT-A vide impugned order passed us 250 dated\n24.10.2024 erred in not deleting

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

13 Because on the facts and circumstances of the case and in law, the Ld. CIT(A) erred in failing to appreciate that the proceedings under Section 153C are void ab initio and bad in law as the Satisfaction Note forming the basis of jurisdiction is undated and unsigned. Ground No. 14 Because on the facts and circumstances

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

13 Because on the facts and circumstances of the case and in law, the Ld. CIT(A) erred in failing to appreciate that the proceedings under Section 153C are void ab initio and bad in law as the Satisfaction Note forming the basis of jurisdiction is undated and unsigned. Ground No. 14 Because on the facts and circumstances

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT-DCIT, CENTRAL CIRCLE, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

bogus purchases from Sanjay Jain is appended to this report as Annexure-R1, for necessary action/ intimation. The said list is derived in the following format: - S. No. PAN Name of 2019-20 Total entity 1 AAGCD3470Q M/s. DEEPAK 9,79,66,801 9,79,66,801 BUILDERS & . ENGINEERS INDIA PRIVATE LIMITED The list of all the beneficiaries (including entities

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT - DCIT, CENTRAL CIRCLE, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

bogus purchases from Sanjay Jain is appended to this report as Annexure-R1, for necessary action/ intimation. The said list is derived in the following format: - S. No. PAN Name of 2019-20 Total entity 1 AAGCD3470Q M/s. DEEPAK 9,79,66,801 9,79,66,801 BUILDERS & . ENGINEERS INDIA PRIVATE LIMITED The list of all the beneficiaries (including entities

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT - DCIT, CENTRAL CIRCLE, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

bogus purchases from Sanjay Jain is appended to this report as Annexure-R1, for necessary action/ intimation. The said list is derived in the following format: - S. No. PAN Name of 2019-20 Total entity 1 AAGCD3470Q M/s. DEEPAK 9,79,66,801 9,79,66,801 BUILDERS & . ENGINEERS INDIA PRIVATE LIMITED The list of all the beneficiaries (including entities