SH. CHANDRA KANT CHAHAL,DEHRADUN vs. ITO, DEHRADUN

In the result, appeal of the assessee is partly allowed as indicated above

Bench: Shri Challa Nagendra Prasada N D Shrim. Balaganesh

C. N. PRASAD, J.M. 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals) [hereinafter 1 I.T.A. No. 2813/Del/2017 referred to CIT (Appeals)] Dehradun, dated 25.01.2017 for assessment wyear 2011-12. 2. The assessee has raised the following revised substantive grounds of appeal:- “1Ground No. 1 The order

DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN vs. SCHLUMBERGER ASIA SERVICES LTD., DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

c) Collected sample is to be transferred in a specific quality bottle (controlled by Nitrogen and other chemicals) and transferred to another transportation facility ensuring it doesn’t get spoiled. d) Several bottom holes samples would be collected during wireline formation testing (MDT) in different wells in the block. The samples will be transferred from MDT sample chambers to specified

SCHLUMBERGER ASIA SERVICES LTD.,DEHRADUN vs. DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

c) Collected sample is to be transferred in a specific quality bottle (controlled by Nitrogen and other chemicals) and transferred to another transportation facility ensuring it doesn’t get spoiled. d) Several bottom holes samples would be collected during wireline formation testing (MDT) in different wells in the block. The samples will be transferred from MDT sample chambers to specified

DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN vs. SCHLUMBERGER ASIA SERVICES LTD., DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

c) Collected sample is to be transferred in a specific quality bottle (controlled by Nitrogen and other chemicals) and transferred to another transportation facility ensuring it doesn’t get spoiled. d) Several bottom holes samples would be collected during wireline formation testing (MDT) in different wells in the block. The samples will be transferred from MDT sample chambers to specified

SCHLUMBERGER ASIA SERVICES LTD.,DEHRADUN vs. DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

c) Collected sample is to be transferred in a specific quality bottle (controlled by Nitrogen and other chemicals) and transferred to another transportation facility ensuring it doesn’t get spoiled. d) Several bottom holes samples would be collected during wireline formation testing (MDT) in different wells in the block. The samples will be transferred from MDT sample chambers to specified

HALLIBURTON OFFSHORE SERVICES INC.,NOIDA vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

capital assets to the extent of 90% of gross revenue. (ix) Whether the CIT (A) has erred in not appreciating the fact that the amount received by the assessee on account of equipment lost in hole’ is infact the reimbursement of expenses and hence includible in the gross revenue for the purpose of computation of profits as per the provisions

DCIT (INTERNATIONAL TAXATION),CIRCLE-I, DEHRADUN vs. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

capital assets to the extent of 90% of gross revenue. (ix) Whether the CIT (A) has erred in not appreciating the fact that the amount received by the assessee on account of equipment lost in hole’ is infact the reimbursement of expenses and hence includible in the gross revenue for the purpose of computation of profits as per the provisions

DCIT (INTERNATIONAL TAXATION),CIRCLE-I, DEHRADUN vs. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

capital assets to the extent of 90% of gross revenue. (ix) Whether the CIT (A) has erred in not appreciating the fact that the amount received by the assessee on account of equipment lost in hole’ is infact the reimbursement of expenses and hence includible in the gross revenue for the purpose of computation of profits as per the provisions

DY. COMMISSISSIONER OF INCOME TAX, DEHRADUN vs. WEATHERFORD OIL TOOLS ME LIMITED, MUMBAI

In the result, Appeals of the Revenue's are dismissed\nOrder pronounced in the open court on\nSd/-\n(MANISH AGARWAL)\nACCOUNΤΑΝΤ ΜΕMBER\nDate: 28

capital tools M.E. Ltd.\nunder the head \"Salaries\".\nThe assessee does not get the benefit of exclusionary clause 2 of sec.\n9(1)(vii) since this activity executing annual maintenance contract and\nconsultancy is not a mining activity and is purely technical service.\nSimilarly, these nature of activities are not covered under provisions of\nsec. 44BB and royalty in nature

DIGVIJAY SINGH,DEHRADUN vs. DCIT,CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee for assessment year

c. Cash - Rs.1,00,00,000- 6. The aforesaid two cheques were issued from Miyanwal, Kisan Sewa Sahkari Samiti by the asessee. 7. With regard to payment of Rs. 1 crore in cash, the assessee did not have sufficient cash with him and accordingly on 05.12.2014, he entered into a partnership deed with Sh. Rameshwar Havelia, pursuant to which

DIGVIJAY SINGH,DEHRADIM vs. DCIT,CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee for assessment year

c. Cash - Rs.1,00,00,000- 6. The aforesaid two cheques were issued from Miyanwal, Kisan Sewa Sahkari Samiti by the asessee. 7. With regard to payment of Rs. 1 crore in cash, the assessee did not have sufficient cash with him and accordingly on 05.12.2014, he entered into a partnership deed with Sh. Rameshwar Havelia, pursuant to which

OMWATI,DEHRADUN vs. PR.CIT, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshsmt. Omwati Pr. Cit W/O Sh. Dariyav Singh Dehradun 171/1, Vasant Vihar, Vs. Dehradun Pan-Aanpw 6438K (Appellant) (Respondent)

6 of 12 Omwati vs. Pr. CIT made by the Ld. A.O. is factually incorrect. By placing reliance on the decision of the Hon’ble Supreme Court in the case of Malabar Industrial Company Ltd. vs. CIT reported in 243 ITR 83 (SC), we hold that when adequate enquiries were indeed carried out by the Ld. A.O., the same cannot

KARAM SAFETY PRIVATE LIMITED,SITARGANJ vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

C) Diary No.40486 of 2018). - Nokia Solutions (vii) The judgment of the Delhi High Court in Skylight Hospitality LLP is distinguishable and is not applicable to the facts of the present case: • The judgment was rendered on its own peculiar facts. • In that case, the tax evasion petition mentioned the factum of conversion of the company into a Limited Liability

KARAM SAFETY PRIVATE LIMITED,UDHAM SINGH NAGAR vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

C) Diary No.40486 of 2018). - Nokia Solutions (vii) The judgment of the Delhi High Court in Skylight Hospitality LLP is distinguishable and is not applicable to the facts of the present case: • The judgment was rendered on its own peculiar facts. • In that case, the tax evasion petition mentioned the factum of conversion of the company into a Limited Liability

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

In the result, appeal of the Revenue is dismissed

C)\nADVANCE SHOPS UNITS\n12961.00\n(AS PER ANNEXURE D)\nADVANCE TAX\n50000.00\nMUKTA ARTS\n400000.00\nSECURITY DEPOSITS\n5756742.00 SERVICE TAX RECEIVABLE (13-14)\n66595.00\n\nADVANCE TO SUPPLIERS\n3015877.15\nPROVISIONS\nTDS PAYABLE\n120943.00 (AS PER ANNEXURE 'F')-\nSERVICE TAX PAYABLE\n371622.00-\nAUDIT FEES PAYABLE\n34500.00\nVAT PAYABLE\n111000.00\n120379378.15\n120379378.15\nDuring the year under consideration, the appellant has withdrawals

KAMAL KISHORE JAISWAL,DEHRADUN vs. ACIT, DEHRADUN

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

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2007-08 Kamal Kishore Jaiswal, Vs Asst. Commissioner Of Income Tax, 23/25, Pritam Road, Central Circle, Dalanwala, Dehradun. Dehradun. (Appellant) (Respondent) Pan No. Acdpk1166C Assessee By : None Revenue By : Sh. N.S. Jangpangi, Cit-Dr Date Of Hearing: 25.04.2022 Date Of Pronouncement: 27.04.2022 Order Per Yogesh Kumar U.S.: This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-Iv, Kanpur Dated 16.01.2017. 2. Brief Facts Of The Case Are That, During The Year Under Consideration, The Assesse Had Sold Plot On Which Long Term Capital Gain (Ltcg)Of Rs.22,62,367/- Has Been Declared In His Return Of Income Filed Under Section 139 Of The Act. Out Of Ltcg, Rs.13,95,000/- Has Been Claimed Exempt Under Section 54F Of The Act, Which Was Invested In The Purchase Of Residential House Property Amounting To Rs.38,95,000/- At Pritam Road, Dehradun. A Loan Amount Of Rs.25 Lakh Had Been Availed From Hdfc Bank For Purchase Of The Said Property. The Balance Amount Of Rs.8,67,367/- As Capital Gain Was Offered To Tax. At The Time Of 2 Kamal Kishore Jaiswal Filing Return Under Section 153A Of The Act, The Assessee Claimed Entire Amount Of Long Term Capital Gain Exempt Under Section 54F Act, Therefore, A Show Cause Notice Has Been Issued To The Assesse & A Reply Has Been Submitted By The Assesse On 05.02.2013 In The Following Manner:

capital gain amount of the plot sold on which exemption was claimed, therefore, balance amount of Rs.8,67,367/- had not been utilized for purchase and the exemption of Rs.8,67,367/- claimed by the Assessee was disallowed and added back to the income of the Assessee vide assessment order dated 21-03-2013. Consequent to the assessment order, penalty

HARISH CHANDRA BATRA,DEHRADUN vs. ITO, WARD- 1(3), DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

capital gain. Consequent to the addition, penalty of Rs.7,00,000 u/s 271(1)(c) has been levied by the AO. 3. We find that the page no. 11, the Assessing Officer has mentioned that “issue penalty notice u/s 271(1)(c).” 4. We also find that the para no. 5 of the penalty order dated10.02.2015 reads as under

AKSHAT BANSAL,DEHRADUN vs. DCIT, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

6. The assessee’s next twin quantum appeals ITA No. 3944 & 3945/Del/2016 challenge both the learned lower authorities’ action invoking section 50C of the Act for the purpose of computing his capital gains based on the circle/stamp rates of his lands/capital asset which were sold/transferred in financial year 2011-12 and 2012-13; involving varying sums, respectively. 7. Learned departmental