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

condone the delay and admit the appeals of the assessee for adjudication. 2. As identical issues are involved in all these appeals, they are taken up together and disposed of by this common order for the sake of convenience. AY: 2011-12 3. The assessee has raised the following grounds of appeal: That the Order passed

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)

delay in filing the present appeal is condoned. 5 Puran Singh Negi 4. Brief facts of the case are that, the assessee filed return for the Assessment Year 2016-17 declaring NIL income. Subsequently, the assessee has filed revised return declaring total income of Rs. 37,17,350/- (after availing deduction under Chapter VI (A) the revised return was selected

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

67,480/-. 8. The case was selected for detailed scrutiny by the assessing officer (“AO”). AO referred the case to ‘Deputy Commissioner of Income Tax, Transfer Pricing Officer 3(2)(2) (“TPO”) for determination of arm’s length price of the specified domestic transactions (“SDT”) / international transactions undertaken by the Applicant. 9. The TPO vide order dated 30 January

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

67,480/-. 8. The case was selected for detailed scrutiny by the assessing officer (“AO”). AO referred the case to ‘Deputy Commissioner of Income Tax, Transfer Pricing Officer 3(2)(2) (“TPO”) for determination of arm’s length price of the specified domestic transactions (“SDT”) / international transactions undertaken by the Applicant. 9. The TPO vide order dated 30 January

BALWINDER SINGH,U.S.NAGAR vs. ITO, W-2(3)(5), , KHATIMA

In the result, both the appeals of the assessee are dismissed as withdrawn

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

67, Cheekaghat, Sitarganj, Ward-2(3(5), Khatima, Udham Singh Nagar, Vs Uttarakhand Uttarakhand-262405 PAN-GWFPS1883G Appellant Respondent Appellant by None Respondent by Shri A.S.Rana, Sr. DR Date of Hearing 17.04.2025 Date of Pronouncement 17.04.2025 ORDER PER BRAJESH KUMAR SINGH, AM, These two appeals by the assessee are directed against respective orders of National Faceless Appeal Centre, Delhi, dated

BALWINDER SINGH,U.S.NAGAR vs. ITO, KHATIMA

In the result, both the appeals of the assessee are dismissed as withdrawn

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

67, Cheekaghat, Sitarganj, Ward-2(3(5), Khatima, Udham Singh Nagar, Vs Uttarakhand Uttarakhand-262405 PAN-GWFPS1883G Appellant Respondent Appellant by None Respondent by Shri A.S.Rana, Sr. DR Date of Hearing 17.04.2025 Date of Pronouncement 17.04.2025 ORDER PER BRAJESH KUMAR SINGH, AM, These two appeals by the assessee are directed against respective orders of National Faceless Appeal Centre, Delhi, dated

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