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

iv) Fourthly, upon the amalgamating company ceasing to exist, it cannot be regarded as a person under Section 2(31) of the Act 1961 against whom assessment proceedings can be initiated or an order of assessment passed; (v) Fifthly, a notice under Section 143 (2) was issued on 26 September 2013 to the amalgamating company, SPIL, which was followed

RAJESH AGGARWAL ,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

IV [hereinafter referred to as ‘CIT(A)’], Kanpur, pertaining to assessment years 2011-12 to 2016- 17. 2. At the outset, we find there is a delay of 2 days in filing the appeals by the assessee. Considering the small duration of delay, we are inclined to condone the delay and admit the appeals of the assessee for adjudication. 2

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 of the 1961 Act referred to two reasons. The first reason was with regard to non-declaration of the account in ING Vysya Bank with a credit of Rs.70

UTTARAKHAND ENVIRONMENT PROTECTION & POLLUTION CONTROL BOARD,DEHRADUN vs. ITO (E), DEHRADUN

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

section 4 of the Water (Prevention & Control of pollution) Act, 1974, with duties and functions of prevention and control of pollution in terms of various pollution controlling acts, viz. Water (Prevention & Control of Pollution) Act, 1974, Air (Prevention & Control of Pollution) Act, 1981, Hazardous Waste (Management & Handling) Rules, 1998, etc. 4. The assessee has applied for exemption

UTTARAKHAND ENVIRONMENT PROTECTION & POLLUTION CONTROL BOARD,DEHRADUN vs. ITO (E), DEHRADUN

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

section 4 of the Water (Prevention & Control of pollution) Act, 1974, with duties and functions of prevention and control of pollution in terms of various pollution controlling acts, viz. Water (Prevention & Control of Pollution) Act, 1974, Air (Prevention & Control of Pollution) Act, 1981, Hazardous Waste (Management & Handling) Rules, 1998, etc. 4. The assessee has applied for exemption

UTTARAKHAND ENVIRONMENT PROTECTION & POLLUTION CONTROL BOARD,DEHRADUN vs. DCIT, EXEMPTION CIRCLE, GHAZIABAD

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

section 4 of the Water (Prevention & Control of pollution) Act, 1974, with duties and functions of prevention and control of pollution in terms of various pollution controlling acts, viz. Water (Prevention & Control of Pollution) Act, 1974, Air (Prevention & Control of Pollution) Act, 1981, Hazardous Waste (Management & Handling) Rules, 1998, etc. 4. The assessee has applied for exemption

UTTARAKHAND ENVIRONMENT PROTECTION & POLLUTION CONTROL BOARD,DEHRADUN vs. ITO (E), DEHRADUN

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

section 4 of the Water (Prevention & Control of pollution) Act, 1974, with duties and functions of prevention and control of pollution in terms of various pollution controlling acts, viz. Water (Prevention & Control of Pollution) Act, 1974, Air (Prevention & Control of Pollution) Act, 1981, Hazardous Waste (Management & Handling) Rules, 1998, etc. 4. The assessee has applied for exemption

UTTARAKHAND ENVIRONMENT PROTECTION & POLLUTION CONTROL BOARD,DEHRADUN vs. ITO (E), DEHRADUN

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

section 4 of the Water (Prevention & Control of pollution) Act, 1974, with duties and functions of prevention and control of pollution in terms of various pollution controlling acts, viz. Water (Prevention & Control of Pollution) Act, 1974, Air (Prevention & Control of Pollution) Act, 1981, Hazardous Waste (Management & Handling) Rules, 1998, etc. 4. The assessee has applied for exemption