PURAN SINGH NEGI,HALDWANI vs. THE ASSIST COMMISSIONER OF INCOME TAX , NANITAL

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

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 33/Ddn/2020 (A.Y 2016-17)

65,429/ allows by the Ld CIT(A) and restricting the relief to Rs 5,00,000. The CIT(A) has accepted the claim of the assessee for exemption of Rs 965,429/ received as Gratuity 4. CBDT Circular No.8/2019 dated 26th December,2018...amendments to Sec 28 wef 1.04.2019 applicable to AY 2019.20 and subsequent Assessment years quoting Taxability

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

65,662/-. ITA Nos. 03 & 24/DDN/2022 5 SA Nos. 01 & 04/DDN/2022 Karam Safety Pvt. Ltd. 12. During the course of the proceedings, the applicant had converted from a partnership firm to a private limited company w.e.f. 20 April 2021 (intimation received by the applicant vide email dated 30 April 2021). The same was also intimated to the Principal Commissioner

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

65,662/-. ITA Nos. 03 & 24/DDN/2022 5 SA Nos. 01 & 04/DDN/2022 Karam Safety Pvt. Ltd. 12. During the course of the proceedings, the applicant had converted from a partnership firm to a private limited company w.e.f. 20 April 2021 (intimation received by the applicant vide email dated 30 April 2021). The same was also intimated to the Principal Commissioner

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