SLO AUTOMOBILES PVT. LTD.,DEHRADUN vs. DCIT, DEHRADUN

In the result, Appeal of the Assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Slo Automobiles Private Dy. Cit, Limited, Circle-2, Dehradun. 108-Haridwar Road, Vs. Dehradun-248001. Pan-Aancs8160M (Appellant) (Respondent)

condone the delay of 197 days in filing the present Appeal. SLO Automobiles Pvt. Ltd. vs. DCIT 5. Brief facts of the case are that, the Assessee filed return of income declaring income of Rs. 6,46,975/- after adjusting the loans of earlier years, NIL taxable income has been reported. During the course of survey conducted by the Commercial

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

148 of the Act. • The SLP filed by the assessee against the decision of the Delhi High Court was dismissed recording: "In the peculiar facts of this case, we are convinced that wrong name given in the notice was merely a clerical error which could be corrected under Section 292B of Act 1961"; • Subsequently, various High Courts, including the Delhi

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

148 of the Act. • The SLP filed by the assessee against the decision of the Delhi High Court was dismissed recording: "In the peculiar facts of this case, we are convinced that wrong name given in the notice was merely a clerical error which could be corrected under Section 292B of Act 1961"; • Subsequently, various High Courts, including the Delhi

NANDAN SINGH,PITHORAGARH vs. CIT(A), NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI

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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2019-20 Nandan Singh, Vs. Cit(Appeals)/National Payya Pauri, Faceless Appeal Pithoragarh Cemtre(Nfac) Assessment Uttarakhand Centre, Pan No. Bfaps4805M Delhi (Appellant) (Respondent)

148, return of income was filed on 19.05.2023 by the assessee. Notices under Section 142(1) dated 29.09.2023 and 19.10.2023 were issued but no response was received. Likewise, reminder dated 30.10.2023, show-cause-notice under Section 144B(1) dated 20.11.2023 and notice dated 22.12.2023 under Section 143(2) of the Act were not responded by the assessee. Ld. AO vide

PANDITWARI SADHAN SAHKARI SAMITI LIMITED,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

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

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing)

condone the delay and admit the appeals for adjudication. 3. The case of the assessee for the assessment year 2017-18 was sought to be re-opened by the Learned AO vide issuance of notice under section 148

PANDITWARI SADHAN SAHKARI SAMITI LIMITED,DEHRADUN vs. INCOME TAX OFFICER , DEHRADUN

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

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing)

condone the delay and admit the appeals for adjudication. 3. The case of the assessee for the assessment year 2017-18 was sought to be re-opened by the Learned AO vide issuance of notice under section 148

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

Delay condoned. This special leave petition is misconceived and is completely contrary to the law pertaining to Section 263 of the Income Tax Act, 1961. The notice under Section 148

USHA GARG,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

In the result, the Appeals of the Assessee are partly allowed for

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

condone the delay of 419 days in filing the present Appeals. 6. Brief facts of the case are that, an assessment order came to be passed on 23/12/2016 and 29/12/2016 u/s 144 r.w. Section 147 of the Income Tax Act, 1961 ('Act' for short) by computing the income of the Assessee at Rs. 17,08,710/- for Assessment Year

USHA GARG,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

In the result, the Appeals of the Assessee are partly allowed for

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

condone the delay of 419 days in filing the present Appeals. 6. Brief facts of the case are that, an assessment order came to be passed on 23/12/2016 and 29/12/2016 u/s 144 r.w. Section 147 of the Income Tax Act, 1961 ('Act' for short) by computing the income of the Assessee at Rs. 17,08,710/- for Assessment Year

KUNWAR TOSEEN,KOTDWAR DISTT. PAURI GARHWAL vs. INCOME TAX OFFICER , KOTDWAR

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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

148 of the Act on 25.03.2023 with prior approval of the DCIT, Dehradun. Despite intimation letter dated 17.08.2022, multiple notices under Sections 142(1) dated 26.09.2022, 01.11.2022, letter dated 22.12.2022 and show- cause-notices dated 29.12.2022, 15.02.2023, 27.02.2023 and 10.03.2023, no compliance was made by Assessee. Ld. AO passed assessment order dated 14.03.2023. In pursuance to assessment order dated

KUNWAR TOSEEN,KOTDWAR DISTT. PAURI GARHWAL vs. INCOME TAX OFFICER, KOTDWAR

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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

148 of the Act on 25.03.2023 with prior approval of the DCIT, Dehradun. Despite intimation letter dated 17.08.2022, multiple notices under Sections 142(1) dated 26.09.2022, 01.11.2022, letter dated 22.12.2022 and show- cause-notices dated 29.12.2022, 15.02.2023, 27.02.2023 and 10.03.2023, no compliance was made by Assessee. Ld. AO passed assessment order dated 14.03.2023. In pursuance to assessment order dated

MASCOT FASTNERS PRIVATE LIMITED,UTTARAKHAND vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, -

In the result, the appeal of the assessee is hereby allowed

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) M/S. Mascot Fastners Pvt. Vs. National Faceless Ltd, Assessment Centre, Plot No. B-155, Eldeco, Sidcul, Delhi Industrial Park, Sitarganj, Udham Singh Nagar, 262 403 (Appellant) (Respondent) Pan: Aabcm4504H Assessee By : Shri Atul Ninawat, Partner Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 02/04/2025

condone the delay in the interest of substantial justice and admit the appeal of the assessee for adjudication. 3. The assessee has raised the following grounds of appeal:- M/s. Mascot Fastners Pvt. Ltd “1. The initiation of re-assessment proceedings is bad in law as well as facts of the case and the re-assessment order passed u/s 147 should

NAINITAL DISTRICT CO-OPERATIVE BANK,HALDWANI vs. ACIT, CIRCLE-1, HALDWANI

In the result, both the appeals of the assessee are dismissed

148 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 10.12.2018 & 29.07.2016 by the ld. ACIT Circle, Haldwani (hereinafter referred to as ld. AO). ITA No. 4091/DDN/2018 2. At the outset, we find the appeal filed by the assessee for A.Y. 2009-10 before us is delayed by 64 days. The registry had issued the defect notice

NAINITAL DISTRICT CO-OPERATIVE BANK,HALDWANI vs. DCIT, CIRCLE-1, HALDWANI

In the result, both the appeals of the assessee are dismissed

148 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 10.12.2018 & 29.07.2016 by the ld. ACIT Circle, Haldwani (hereinafter referred to as ld. AO). ITA No. 4091/DDN/2018 2. At the outset, we find the appeal filed by the assessee for A.Y. 2009-10 before us is delayed by 64 days. The registry had issued the defect notice