ADIT, DEHRADUN vs. WEATHERFORD ASIA PACIFIC LTD., GURGAON

Appeal stands disposed of with the aforementioned liberty and consequently, the Substantial

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2004-05 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 Vs. Adit/Ddit, Weatherford Asia Pacific Pvt. Ltd., International Taxation, C/O- C & C Associates, 101 New Delhi Nilgiri Apartments, 9, Barakhamba Road, New Delhi Pan:Aaacw1859Q (Appellant) (Respondent) With Assessment Year: 2006-07 Adit/Ddit, Vs. Weatherford Asia Pacific International Taxation, Pvt. Ltd., New Delhi C/O- S.R. Batliboi & Co., Golf View, Corporate Tower-B, Sector-42, Sector Road, Gurgaon Pan:Aaacw1859Q (Appellant) (Respondent) Assessee By Sh. Amit Arora, Adv. Department By Sh. Mithun Shete, Sr. Dr

13) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. The Revenue’s and assessee’s cross-appeals ITA Nos.1138/Del/2012 and 1617/Del/2012 are directed against CIT(A)-II, Dehradun’s order dated 27.12.2011 passed in case no. 509/DDN/2008-09, involving proceedings under section 143(3) of the Act.] 2. Heard both the parties at length. Case files

WEATHERFORD ASIA PACIFIC PVT. LTD.,NEW DELHI vs. ADIT, NEW DELHI

Appeal stands disposed of with the aforementioned liberty and consequently, the Substantial

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2004-05 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 Vs. Adit/Ddit, Weatherford Asia Pacific Pvt. Ltd., International Taxation, C/O- C & C Associates, 101 New Delhi Nilgiri Apartments, 9, Barakhamba Road, New Delhi Pan:Aaacw1859Q (Appellant) (Respondent) With Assessment Year: 2006-07 Adit/Ddit, Vs. Weatherford Asia Pacific International Taxation, Pvt. Ltd., New Delhi C/O- S.R. Batliboi & Co., Golf View, Corporate Tower-B, Sector-42, Sector Road, Gurgaon Pan:Aaacw1859Q (Appellant) (Respondent) Assessee By Sh. Amit Arora, Adv. Department By Sh. Mithun Shete, Sr. Dr

13) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. The Revenue’s and assessee’s cross-appeals ITA Nos.1138/Del/2012 and 1617/Del/2012 are directed against CIT(A)-II, Dehradun’s order dated 27.12.2011 passed in case no. 509/DDN/2008-09, involving proceedings under section 143(3) of the Act.] 2. Heard both the parties at length. Case files

WEATHERFORD ASIA PACIFIC PTE. LIMITED,NEW DELHI vs. ASSTT. DIRECTOR OF INCOME TAX, DEHRADUN

Appeal stands disposed of with the aforementioned liberty and consequently, the Substantial

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2004-05 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 Vs. Adit/Ddit, Weatherford Asia Pacific Pvt. Ltd., International Taxation, C/O- C & C Associates, 101 New Delhi Nilgiri Apartments, 9, Barakhamba Road, New Delhi Pan:Aaacw1859Q (Appellant) (Respondent) With Assessment Year: 2006-07 Adit/Ddit, Vs. Weatherford Asia Pacific International Taxation, Pvt. Ltd., New Delhi C/O- S.R. Batliboi & Co., Golf View, Corporate Tower-B, Sector-42, Sector Road, Gurgaon Pan:Aaacw1859Q (Appellant) (Respondent) Assessee By Sh. Amit Arora, Adv. Department By Sh. Mithun Shete, Sr. Dr

13) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. The Revenue’s and assessee’s cross-appeals ITA Nos.1138/Del/2012 and 1617/Del/2012 are directed against CIT(A)-II, Dehradun’s order dated 27.12.2011 passed in case no. 509/DDN/2008-09, involving proceedings under section 143(3) of the Act.] 2. Heard both the parties at length. Case files

WEATHERFORD ASIA PACIFIC PVT. LTD.,NEW DELHI vs. ADIT, CYPRUS

Appeal stands disposed of with the aforementioned liberty and consequently, the Substantial

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2004-05 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 Vs. Adit/Ddit, Weatherford Asia Pacific Pvt. Ltd., International Taxation, C/O- C & C Associates, 101 New Delhi Nilgiri Apartments, 9, Barakhamba Road, New Delhi Pan:Aaacw1859Q (Appellant) (Respondent) With Assessment Year: 2006-07 Adit/Ddit, Vs. Weatherford Asia Pacific International Taxation, Pvt. Ltd., New Delhi C/O- S.R. Batliboi & Co., Golf View, Corporate Tower-B, Sector-42, Sector Road, Gurgaon Pan:Aaacw1859Q (Appellant) (Respondent) Assessee By Sh. Amit Arora, Adv. Department By Sh. Mithun Shete, Sr. Dr

13) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. The Revenue’s and assessee’s cross-appeals ITA Nos.1138/Del/2012 and 1617/Del/2012 are directed against CIT(A)-II, Dehradun’s order dated 27.12.2011 passed in case no. 509/DDN/2008-09, involving proceedings under section 143(3) of the Act.] 2. Heard both the parties at length. Case files

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

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

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

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

SSGR HOSPITAL & RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRLCE, HALDWANI

In the result, appeals of the Assessee in ITA Nos

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

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED ,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE,HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

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

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

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

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

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

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

GYANENDRA PANWAR,DEHRADUN vs. ASST. DIRECTOR OF INCOME TAX, CPC BENGALURU, BENGALURU

In the result, appeal of the assessee is allowed

Bench: Shri Yogesh Kumar Us & Shr Sanjay Awasthiआ.अ.सं/.I.T.A No.238/Ddn/2025 िनधा"रणवष"/Assessment Year:2017-18 बनाम Gyanendra Panwar, Assistant Director Of Income Nanda Devi Enclave, Badripur, Vs. Tax, Cpc,Ito,Ward 1(3)(4), Dehradun-248005, Uttarakhand. Aaykar Bhawan, 16, Civil Lines, Pan No.Adipp2853R Near Iit Roorkee, Uttarakhand. अपीलाथ" Appellant ""यथ"/Respondent

13. That an application for condonation of delay, along with the memorandum of appeal in Form 36, is being filed herewith.” 1.1 Considering the reasons given in the above said application, we hereby condone the delay and admit this appeal for adjudication. 2. This appeal arises from order dated 29.03.2024, passed by Addl./JCIT(Appeals)-1, Ludhiana

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

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

3) of section 200 of the Act enable the deductor to furnish TDS correction statement and consequently, section 200A of the Act allows processing of the TDS correction statement. However, currently, there does not exist any provision for allowing a collector to file correction statement in respect of TCS statement which has been furnished. It is, therefore, proposed to amend

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

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

3) of section 200 of the Act enable the deductor to furnish TDS correction statement and consequently, section 200A of the Act allows processing of the TDS correction statement. However, currently, there does not exist any provision for allowing a collector to file correction statement in respect of TCS statement which has been furnished. It is, therefore, proposed to amend

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

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

3) of section 200 of the Act enable the deductor to furnish TDS correction statement and consequently, section 200A of the Act allows processing of the TDS correction statement. However, currently, there does not exist any provision for allowing a collector to file correction statement in respect of TCS statement which has been furnished. It is, therefore, proposed to amend

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

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

3) of section 200 of the Act enable the deductor to furnish TDS correction statement and consequently, section 200A of the Act allows processing of the TDS correction statement. However, currently, there does not exist any provision for allowing a collector to file correction statement in respect of TCS statement which has been furnished. It is, therefore, proposed to amend

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

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

3) of section 200 of the Act enable the deductor to furnish TDS correction statement and consequently, section 200A of the Act allows processing of the TDS correction statement. However, currently, there does not exist any provision for allowing a collector to file correction statement in respect of TCS statement which has been furnished. It is, therefore, proposed to amend