B G EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME, DDIT/ ADIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN, DEHRADUN, UTTARAKHAND

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

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

depreciation 11.1 The learned AO erred in law and in facts in disallowing depreciation of Rs.3,19,15,609 being

METRO FROZEN FRUIT & VEGETABLES PVT. LTD.,ROORKEE vs. DCIT, CIRCLE, HARIDWAR

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

Bench: Shri R.K. Panda & Shri N. K. Choudhry[Assessment Year: 2009-10] Metro Frozen Fruits & Dcit, Vegetables Pvt. Ltd. Circle Haridwar, Plot No.22, Rajpur, Vs Uttarakhan Bhagwanpur, Roorkee, Uttrakhand Pan-Aaecm4521F Assessee Revenue Assessee By Sh. Piyush Kuchhal, Fca Revenue By Ms. Poonam Sharma Cit-Dr Date Of Hearing 23.02.2022 Date Of Pronouncement 08.03.2022 Order Per R.K. Panda, Am, This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.01.2019 Of The Learned Cit(A), Dehradun, Relating To Assessment Year 2009-10. 2. The Grounds Raised By The Assessee Are As Under:-

Depreciation on building 1,80,873/- iii. Excess depreciation11,73,764/- 10. That the above-said additions have been made

M/S UJVN LIMITED ,UTTARAKHAND vs. DEPUTY COMMISSIONER OF INCOME TAX, UTTARAKHAND

In the result appeal of the assessee is partly allowed for statistical purposes

depreciation claimed on the assessed acquired by the assessee\non the split up from Uttar Pradesh Jal Vidyut Nigam Limited

DCIT, CIRCLE-1(1)(1), SUBHASH ROAD vs. UJVN LIMITED, GMS ROAD

In the result appeal of the assessee is partly allowed for statistical purposes

depreciation claimed on the assessed acquired by the assessee\non the split up from Uttar Pradesh Jal Vidyut Nigam Limited

UJVN LIMITED,DEHRADUN vs. DCIT, CIRLCE-1(1)(1), DEHRADUN, DEHRADUN

In the result, the appeal filed by the assessee being ITA No

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

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

UJVN LIMITED,DEHRADUN vs. DCIT, CIRCLE-1(1)(1), DEHRADUN, DEHRADUN

In the result, the appeal filed by the assessee being ITA No

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

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1)(1), DEHRADUN, SUBHASH ROAD, DEHRADUN vs. UTTARANCHAL JAL VIDYUT NIGAM LTD., GMS ROAD, DEHRADUN

In the result, the appeal filed by the assessee being ITA No

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

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

UJVN LIMITED,DEHRADUN vs. DCIT, CIRCLE-1(1)(1), DEHRADUN, DEHRADUN

In the result, the appeal filed by the assessee being ITA No

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

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

UJVN LIMITED ,DEHRADUN vs. DCIT, CIRCLE-1(1)(1), DEHRADUN, DEHRADUN

In the result, the appeal filed by the assessee being ITA No

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

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

UJVN LIMITED ,DEHRADUN vs. DCIT, CIRCLE-1(1)(1), DEHRADUN, DEHRADUN

In the result, the appeal filed by the assessee being ITA No

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

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

UJVN LIMITED,DEHRADUN vs. DCIT,CIRCLE-1(1)(1),DEHRADUN, DEHRADUN

In the result, the appeal filed by the assessee being ITA No

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

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

M.B. PETROLEUM SERVICES LLC,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, the appeal of the assessee is allowed

depreciation and amortization of Rs. 49,75,184/-. 8. Without prejudice to above and in law and circumstances of the case

SHIV RATAN EDUCATION SOCIETY,HARIDWAR vs. ITO EXEMPTION WARD, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

depreciation for trust - whether asset itself has been claimed as application of income’. During the course of assessment proceedings in terms

M/S. KVN AUTO ENGINEERING (P) LTD.,NEW DELHI vs. ITO- 1(2), HALDWANI

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.6446/िद"ी/2016(िन.व. 2012-13) Kvn Auto Engineering (P). Ltd., Plot No. 62, Ramji Vihar, Near Transport Nagar, Haldwani, Uttarakhand ...... अपीलाथ"/Appellant Pan: Aadck-9080-A बनाम Vs. Income Tax Officer-1(2), ..... "ितवादी/Respondent Haldwani, Uttarakhand अपीलाथ" "ारा/ Appellant By : Dr. Rakesh Gupta, Advocate "ितवादी"ारा/Respondent By : Shri Amar Pal Singh, Sr. Dr (Through Vc) सुनवाई क" ितिथ/ Date Of Hearing : 11/02/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 21/02/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), Haldwani (Hereinafter Referred To As 'The Cit(A)') Dated 26.10.2016, For Assessment Year 2012-13. 2. The Assessee In Appeal Has Raised As Many As Eight Grounds. The Gist Of Grounds Raised In Appeal Is Ad Under:

depreciation on plant & machinery. (v) Ground no. 8 of appeal is general in nature. 3. Dr. Rakesh Gupta, appearing on behalf

MB PETROLEUM SERVICES LLC,MUMBAI vs. DDIT, DEHRADUN

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

Bench: Shri Saktijit Dey & Shri M. Balaganeshmb Petroleum Services Llc, Vs. Ddit, Kirtane & Pandit, H-16, Circle-1, Saraswati Colony, Sitaldevi International Taxation, Temple Road, Mahim, Dehradun Mumbai (Appellant) (Respondent) Pan: Aaecm2604H

depreciation to the Appellant under section 32 of the Act in accordance with law.” 4. We have heard the rival

G & T RESOURCES (EUROPE) LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5553/Del/2012 : Asstt. Year: 2004-05 G&T Resources (Europe) Ltd., Vs Adit, C/O F-04 & 05, Triveni Commercial International Taxation, Complex, Sheikh Sarai, Phase-I, Dehradun New Delhi-110017 (Appellant) (Respondent) Pan No. Aabcg9877F Assessee By : None Revenue By : Sh. T. S. Mapwal, Sr. Dr Date Of Hearing: 25.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ao U/S 143(3) Of The Income Tax Act, 1961 Dated 23.11.2006. 2. The Assessee Has Raised Revised Grounds Of Appeal: “1. That, On The Facts & In The Circumstances Of The Case & In Law, The Learned Ao Has Erred On Facts & In Law In Initiating Proceedings Under Section 148 Read Together With Section 147 Of The Income 1Ax Act, 1961. 2. That In The Absence Of Any New Facts, Other Than The Ones Already On Record Based On Which The Assessment Order Was Passed, Initiating Proceedings Under Section 148 After Expiry Of Four Years Are Bad In Law & Void Abinitio. 3. That, The Learned Ao Having Considered The Facts, Applied The Spirit Of The Boards Instructions As Contained In Notification 1767 In A Speaking Assessment Order Erred In Initiating Proceedings Under Section 148 After The Expiry Of Four Years Merely Because In A Subsequent

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), DEHRADUN, DEHRADUN vs. STONEFIELD CONSTRUCTION, DEHRADUN, DEHRADUN

In the result, appeal of the Revenue is partly allowed

depreciation will be allowed. In the present case, to the extent of the expenditure incurred for construction of the building

INCOME TAX OFFICER-2(1)(4), RUDRAPUR, RUDRAPUR vs. SWARNIM PROMOTERS & DEVELOPERS, RUDRAPUR

In the result, the appeal of the Revenue is dismissed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer-2(1)(4), Swarnim Promotoers & Rudrapur. Developers, Vs. Mandi Parisar Kichha Road, Rudrapur, Uttarakhand. Pan: Abqfs9375M (Appellant) (Respondent) Assessee By Shri Amit Goel, Ca & Shri Pranav Yadav, Adv. Department By Shri Amar Pal Singh, Sr. Dr Date Of Hearing 11/09/2025 Date Of Pronouncement 05/12/2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Revenue Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (‘The Cit(A) In Short) Passed U/S 250 Of The Income Tax Act, 1961, Dated 06.02.2025 For Assessment Year 2018-19. 2. The Brief Facts Of The Case Are That The Assessee Is A Partnership Firm Engaged In The Business Of Real Estate. The Return Of Income Was E-Filed On 17.10.2018 Declaring Total Income At Rs.2,89,400/-. The Case Of The Assessee Was Selected For Complete Scrutiny & The Assessing Officer Has Computed The Total Income At Rs.1,27,38,630/- Vide Order Passed U/S 143(3) R.W.S. 144B Of The Act Dated 02.06.2011 By Making The Following Additions/Disallowances:

depreciation of Rs.12,666/- and (vi) Disallowance of construction and development expenses of Rs.4,36,249/-. 3. Against the said