ACIT, CIRCLE- 2, DEHRADUN vs. UTTARANCHAL JAL VIDYUT NIGAM LTD., DEHRADUN

In the result, the appeal of the revenue is dismissed

Bench: Shri Amit Shukladr. B.R.R. Kumar

depreciation was disallowed u/s 32 of the I.T. Act, which worked out at Rs. “YYYYY/-“as per provisional accounts produced

ACIT, CIRCLE- 2, DEHRADUN vs. UTTARANCHAL JAL VIDYUT NIGAM LTD., DEHRADUN

In the result, the appeal of the revenue is dismissed

Bench: Shri Amit Shukladr. B.R.R. Kumar

depreciation was disallowed u/s 32 of the I.T. Act, which worked out at Rs. “YYYYY/-“as per provisional accounts produced

ACIT, CIRCLE-2, DEHRADUN vs. M/S. UTTARANCHAL JAL VIDYUT NIGAM LTD., DEHRADUN

In the result, the appeal of the revenue is dismissed

Bench: Shri Amit Shukladr. B.R.R. Kumar

depreciation was disallowed u/s 32 of the I.T. Act, which worked out at Rs. “YYYYY/-“as per provisional accounts produced

ACIT, CIRCLE-2, DEHRADUN vs. M/S. UTTARANCHAL JAL VIDYUT NIGAM LTD., DEHRADUN

In the result, the appeal of the revenue is dismissed

Bench: Shri Amit Shukladr. B.R.R. Kumar

depreciation was disallowed u/s 32 of the I.T. Act, which worked out at Rs. “YYYYY/-“as per provisional accounts produced

ACIT, CIRCLE- 2, DEHRADUN vs. UTTARANCHAL JAL VIDYUT NIGAM LTD., DEHRADUN

In the result, the appeal of the revenue is dismissed

Bench: Shri Amit Shukladr. B.R.R. Kumar

depreciation was disallowed u/s 32 of the I.T. Act, which worked out at Rs. “YYYYY/-“as per provisional accounts produced

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

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

Disallowance of depreciation 8.1 The learned AO erred in law and in facts in disallowing depreciation of Rs. 1,24,84,806 being

ACIT, CIRCLE- 2, DEHRADUN vs. UTTRANCHAL JAL VIDYUT NIGAM LTD., DEHRADUN

In the result, the appeal of the revenue is dismissed

Bench: Shri Amit Shukladr. B.R.R. Kumar

depreciation was disallowed u/s 32 of the I.T. Act, which worked out at Rs. “YYYYY/-“as per provisional accounts produced

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

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

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

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

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

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

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

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

Bench: Shri R.K. Panda & Shri V.P. Raoassessment Years: 2016-17

Disallowance of depreciation 10.1 The learned AO erred in law and in facts in disallowing depreciation of Rs.2,14,46,607 being

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:

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

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.

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

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.

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

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.

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

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.

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

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.

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

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.

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

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.

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

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:

disallowed by the AO on statement made by the assessee. Once the claim of depreciation has been disallowed by the AO, on the ground