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

In the result, appeal of the assessee for assessment year

91,526/-. Since the assessee had originally filed its return of income on 31.03.2016 declaring total income of Rs.4,09,592/- (which was higher than the income disclosed in the 153C return), the learned AO considered the said income as the income of the assessee and proceeded to make further addition thereon. 4. The documents related to the assessee which

ITO, WARD-1(1)(3), DEHRADUN, DEHRADUN vs. TRISHLA STEEL PVT LTD, DEHRADUN

In the result, the appeal filed by the Revenue is dismissed

capital gain on sale of\nsuch land.\n\nGround No. 3-On facts and circumstances of the case and in law,\nwhether the CIT (A) is justified in deleting the addition of Rs.1,49,480/-\nmade by the AO on account of disallowance of the exempt agricultural\nincome claimed by the assessee without appreciating the fact that

KOMA SINGHAL,DEHRADUN vs. DCIT/ACIT CEN CIR, DEHRADUN

In the result, Appeal of the Assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

91,52,000/-. The assessee was required to furnish the working on the capital gain accrued to the Assessee on the sale of the aforesaid capital asset along with the necessary supporting documents. In response, the assessee furnished the requisite working along with certain supporting documents. On perusal of the same, it was observed by the A.O. that, the assessee

SAHKUMBARI ASSOCIATES,DEHRADUN vs. ACIT, CIRCLE-2, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.261/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम Sahkumbari Associates, Acit Vs. C/O Matta Garg & Co., Circle-2, 15, Astley Hall, Dehradun. Dehradun, Uttarakhand. Pan No. Aagas1127F अपीलाथ" Appellant ""यथ"/Respondent

91,575/- was made in respect of lottery/tender expenses u/s 37 of the Act. Assessee took specific ground at first appeal stage that the stated disallowance is outside the scope of “limited scrutiny” which has not been expressly decided in impugned first appeal order but the disallowance has been ultimately sustained by Id CIT(A) so it is deemed

SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND

Appeal is partly allowed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

capital gain at a sum of Rs. 1,50,95,314/-. While doing so, assessee had claimed a deduction under section 54EC of a sum of Rs. 50,00,000/- and under section 54B of a sum of Rs. 79,97,240/- (in dispute), (kindly see page 2 of AO order and page 7 of PB for Income Tax Return

VIJAY KUMAR GUPTA,RISHIKESH vs. INCOME-TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI, RISHIKESH

Appeal is partly allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2014-15 Sh. Vijay Kumar Gupta, Vs. Income Tax Officer, Hig-8, Rishilok Colony, Ward-1(4)(1), Nehru Marg, Rishikesh, Rishikesh Uttarakhand Pan :Bcepg9295E (Appellant) (Respondent) Assessee By Sh. K.K. Juneja, Adv. Department By Sh. A.S. Rana, Sr. Dr

sections 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Heard both the parties. Case file perused. 3. It is noticed at the outset that the assessee herein is aggrieved against both the learned lower authorities’ action disallowing/adding his cost of improvement and transfer etc., to the tune of Rs.10,80,277/- thereby making

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

gain is\nto be allowed as eligible for deduction u/s 80 IA of the Act. With these\ndirections, Ground of appeal No.2 raised by the assessee is partly\nallowed.\n15. Ground of appeal Nos. 3 & 4 raised by the assessee are with\nrespect to the addition on account of late payment surcharge (LPSC)\nfrom debtors as well as enhancement made

RITU SINGHAL,DEHRADUN vs. DCIT/ACIT , CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

gains of business or profession\".\nSince the appellant's claim relates to salary payments, which are for the purpose of\nrunning the business, the disallowance does not stand. There is no evidence to suggest\nthat the expenditure was personal or capital in nature, which are the only grounds for\nthat disallowance under this section. Thus, the addition made

ASSITANT COMMISSIONER OF INCOME TAX , DEHRADUN vs. POWER MACHINES, NEW DELHI

In the result, appeal preferred by the revenue is dismissed

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

section 69 of the Act, is grossly arbitrary, totally erroneous and wholly uncalled for. 5. After considering the detailed submission of the assessee, Ld. CIT(A) allowed the appeal of the assessee by observing as under: “5. Decision I have carefully considered the facts and circumstances of the case, the order of the Ld. AO and the submission

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

Capital Housing Finance Ltd. and M/s Magma Finance Ltd.. 3.2. In this regard, the ld. CIT(A) did not accept the explanation of the assessee relying upon various case laws in her support contending that no disallowance u/s 40(a)(ia) could be made in the case of the assessee without treating the assessee as assessee in default

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

Capital Housing Finance Ltd. and M/s Magma Finance Ltd.. 3.2. In this regard, the ld. CIT(A) did not accept the explanation of the assessee relying upon various case laws in her support contending that no disallowance u/s 40(a)(ia) could be made in the case of the assessee without treating the assessee as assessee in default

RAJIV KUMAR TIWARI,SAHARANPUR vs. DCIT-ACIT- 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 Singhassessment Year: 2018-19 Rajiv Kumar Tiwari, Acit, Central Circle, A-7, Awas Vikas, Dehradun, Income Tax Office, 52/1, Delhi Road, Vs Rajpur Road, Dehradun Saharanpur, Uttarakhand-248001 Uttar Pradesh-247001 Pan-Adfpt9463L Appellant Respondent

Capital Finance Ltd., Bajaj Finserv and Fullerton India Ltd. 3.1. In this regard, the ld. CIT(A) did not accept the explanation of the assessee relying upon various case laws in his support contending that no disallowance u/s 40(a)(ia) could be made in the case of the assessee without treating the assessee as assessee in default