CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

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

13, 2013-14, 2014-15 and the applicability of Section 200A(1)(c) of the Act for relevant assessment years. There is no dispute on the aspect that the TDS statement was filed under Section 200A of the Act and the respondent had also issued the intimation under Section 200A of the Act, which means the respondents have processed

CIT(A), DEHRADUN vs. CHIEF EDUCATION OFFICER, DEHRADUN

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

13, 2013-14, 2014-15 and the applicability of Section 200A(1)(c) of the Act for relevant assessment years. There is no dispute on the aspect that the TDS statement was filed under Section 200A of the Act and the respondent had also issued the intimation under Section 200A of the Act, which means the respondents have processed

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

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

13, 2013-14, 2014-15 and the applicability of Section 200A(1)(c) of the Act for relevant assessment years. There is no dispute on the aspect that the TDS statement was filed under Section 200A of the Act and the respondent had also issued the intimation under Section 200A of the Act, which means the respondents have processed

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT (AI, DEHRADUN

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

13, 2013-14, 2014-15 and the applicability of Section 200A(1)(c) of the Act for relevant assessment years. There is no dispute on the aspect that the TDS statement was filed under Section 200A of the Act and the respondent had also issued the intimation under Section 200A of the Act, which means the respondents have processed

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

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

13, 2013-14, 2014-15 and the applicability of Section 200A(1)(c) of the Act for relevant assessment years. There is no dispute on the aspect that the TDS statement was filed under Section 200A of the Act and the respondent had also issued the intimation under Section 200A of the Act, which means the respondents have processed

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

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

13, 2013-14, 2014-15 and the applicability of Section 200A(1)(c) of the Act for relevant assessment years. There is no dispute on the aspect that the TDS statement was filed under Section 200A of the Act and the respondent had also issued the intimation under Section 200A of the Act, which means the respondents have processed

DCIT, CENTRAL CIRCLE, DEHRADUN vs. SWARNGANGA CONSTRUCTION P.LTD, BHILWARA

In the result, both the appeals of the revenue are allowed for statistical purposes

Bench: Shri R.K. Panda & Shri V.P. Rao

section 144 and penalty order u/s. 271(1)(c) of the Act respectively for the assessment year 2012-13. 2. In the quantum appeal, the assessee raised following grounds : “1. On facts and circumstances of the case and in law, the Ld. CIT(A) erred in condoning the delay of more than 2 years merely on ground that the erstwhile

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

MR. RAKESH SHARMA,DELHI vs. ACIT, DEHRADUN

In the result, appeal filed by the assessee in ITA

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

condoned the delay in filing the appeals and taken them for adjudication. 5. Before us, the Ld. AR of the assessee requested that the Appeal No.39/DDN/2024 for Assessment Year 2013-14 be taken as a lead case as it contained entire argument put fourth by both the parties before the lower authorities, therefore, we first take up the appeal

MR. RAKESH SHARMA,DELHI vs. ACIT, DEHRADUN

In the result, appeal filed by the assessee in ITA

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

condoned the delay in filing the appeals and taken them for adjudication. 5. Before us, the Ld. AR of the assessee requested that the Appeal No.39/DDN/2024 for Assessment Year 2013-14 be taken as a lead case as it contained entire argument put fourth by both the parties before the lower authorities, therefore, we first take up the appeal

MR. RAKESH SHARMA,DELHI vs. ACIT, DEHRADUN

In the result, appeal filed by the assessee in ITA

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

condoned the delay in filing the appeals and taken them for adjudication. 5. Before us, the Ld. AR of the assessee requested that the Appeal No.39/DDN/2024 for Assessment Year 2013-14 be taken as a lead case as it contained entire argument put fourth by both the parties before the lower authorities, therefore, we first take up the appeal

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

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

delay in filing the appeal by 08 days is condoned. 3. Ld.AR for the assessee filed an application for admission of additional grounds of appeal and contended containing that these additional grounds of appeal are purely legal in nature and required no investigation, thus the same be admitted. The additional grounds of appeal are as under:- Ground No. 12 “Because

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

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

delay in filing the appeal by 08 days is condoned. 3. Ld.AR for the assessee filed an application for admission of additional grounds of appeal and contended containing that these additional grounds of appeal are purely legal in nature and required no investigation, thus the same be admitted. The additional grounds of appeal are as under:- Ground No. 12 “Because

MEENAKSHI KUMAR,DEHRADUN vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DEHRADUN

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

Bench: Shri Shamim Yahya & Shri Kul Bharat[Through Video Conferencing] [Assessment Year : 2015-16] Meenakshi Kumar, Vs Pr.Cit, C/O-Matta Garg & Co., Dehradun. 15, Astley Hall, Dehradun, Uttarakhand-248001. Pan-Agipk3345G Appellant Respondent Appellant By None Respondent By Shri N.S.Jangpangi, Cit Dr Date Of Hearing 27.07.2023 Date Of Pronouncement 27.07.2023 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee For The Assessment Year 2015-16 Is Directed Against The Order Of Ld.Pr. Cit-1, Dehradun Dated 09.03.2020. 2. The Assessee Has Raised Following Grounds Of Appeal:-

delay in filing the appeal is hereby, condoned and the appeal is admitted for hearing. 7. Facts giving rise to the present appeal are that the assessee e-filed his return of income on 03.02.2016 declaring total income of INR 2,44,310/-. The case was processed u/s 143(1) of the Income Tax Act, 1961 (“the Act”) accepting