DCIT, CIRCLE- I, INTERNATIONAL TAXATION, DEHRADUN vs. EXPRESS DRILLING SYSTEMS LLC, DEHRADUN

In the result, cross objection filed by the assessee is partly

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshआ.अ.सं/.I.T.A No.6114/Del/2017 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Dcit, Express Drilling Circle-1, Vs. Systems Llc, International Taxation, C/O Nangia & Co., 1St Floor, Ida, 46, Dehradun, Uttarakhand. E.C. Road, Dehradun, Uttarakhand. Pan No.Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No. 13/Del/2018 (In I.T.A No.6114/Del/2017) िनधा"रणवष"/Assessment Year: 2009-10 बनाम Express Drilling Systems Llc, Dcit, Vs. C/O Nangia & Co., Circle-1, 1St Floor, Ida, 46, International Taxation, E.C. Road, Dehradun, Dehradun, Uttarakhand. Uttarakhand. Pan No. Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent

disallowing standby I.T.A.No.6114/Del/2017 & CO No. 13/Del/2018 charges totaling to Rs.54,600,000/- on the ground of business exigency and business prudence not proved by the appellant.” 2. In the cross objection filed by the assessee, the assessee challenged the validity of the final assessment order passed by the Assessing Officer u/s 143(3)/144C r.w.s. 254 of the Income

DCIT, RISHIKESH vs. M/S UTTRANCHAL IRON & ISPAT LTD.,, KOTDWAR

In the result, this appeal of the assessee (ITA No

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

11. Vide 13 grounds, the assessee has raised following issues: i. Restricting the claim of deduction under section 80IC to 30% as against the claim of 50%, ii. Application of average net profit rate of 1.82% after rejecting books of accounts u/s 145(3) of the Act net profit after rejection of books of account vis-à-vis specific disallowances

UTTRANCHAL IRON & ISPAT LTD.,KOTDWAR vs. DCIT, CIRCLE- 1(4)(1), RISHIKESH

In the result, this appeal of the assessee (ITA No

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

11. Vide 13 grounds, the assessee has raised following issues: i. Restricting the claim of deduction under section 80IC to 30% as against the claim of 50%, ii. Application of average net profit rate of 1.82% after rejecting books of accounts u/s 145(3) of the Act net profit after rejection of books of account vis-à-vis specific disallowances

ANUJ KUMAR,DEHRADUN vs. ACIT DCIT CENTRAL CIRCLE, DEHRADUN

In the result, the Appeal of the Assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Anuj Kumar Vs. Acit Dcit Central Circle, Haripur, Kalsi, Dehradun, Investigation Wing, Cross Road, Uttarakhand Dehradun, Uttarakhand Pan: Aetpk0635A Appellant Respondent Assessee By Sh. Harshit Gupta, Ca Revenue By Sh. S. K. Chatterjee, Cit(Dr) Date Of Hearing 10/07/2025 Date Of Pronouncement 06/08/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld.

disallowed. But, as per AO, no explanation with regard to the source of the expenditure could be submitted by the assessee. Further, the AO stated that on examination of the assessee's sole saving bank account bearing no. 1326000100112409 with Punjab National Bank, Haripur, Kalsi Gate, Dehradun, it is observed that, the assessee had nil cash withdrawal from his said

BR ASSOCIATES ,UTTARAKAHAND vs. ACIT , RISHIKESH

In the result, the appeal of the assessee is allowed and the assessment order is quashed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2016-17] M/S. B R Associates Vs Acit Jolly Grant, Circle-1(4)(1) Bhaniyawala, Dehradun, Rishikesh, Uttarakhand-248140 Uttarakhand-249201 Pan-Aaqfb6241E Appellant Respondent Assessee By Shri Kanwal K.Juneja, Ca Revenue By Shri A.S.Rana, Sr.Dr Date Of Hearing 10.12.2025 Date Of Pronouncement 18.02.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 08.07.2025 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Cit(A), Dehradun/10296/2018-19 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 28.12.2018 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed Its Return Of Income On 08.10.2016 Declaring Total Income At Inr 46,02,250/-. The Case Was Selected For Scrutiny Under Cass & The Notice Was Issued By Ito, Ward-1(2), Dehradun Thereafter, The Case Was Transferred To Dcit, Circle-1(1)(1), Dehradun. Thereafter, Various Notices Were Issued & Replies Were Filed By The Assessee. After Considering The Submissions, Total Income Was Assessed At Inr 1,93,96,755/- By Making Addition Of Inr 55.00 Lakhs Towards Bogus Advances & Inr 14,13,600/- As Deemed Income & Further Disallowance Of Expenses Of Inr 78,80,905/- Was Made.

disallowance may substantially be reduced. 11. That in facts and circumstances of the case, the addition as sustained by the CIT (A), NFAC may please be deleted.” Ground of appeal Nos.1 to 4 raised by the assessee are with 5. respect to the jurisdiction of the AO when the notice u/s 143(2) was issued by AO having no jurisdiction

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

3) of section 143 and determine the sum payable by, or refundable to, the assessee.” 22. In view of non obstante clause of section 44BB(1) of the Act, all other disallowances made by the ld AO either u/s 37(1) of the Act MB Petroleum Services LLC or section 40(a)(i) of the Act would not survive. Similarly

ACIT, NAINITAL vs. M/S. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

3) of the Income Tax Act, 1961 (hereinafter, the ‘Act’), wherein various additions/disallowances were made. During the course of the assessment proceedings, the Assessing Officer (hereinafter, the ‘AO’) noted that the assessee had declared losses based on its tentative Profit & Loss accounts annexed with ITRs. As per the assessee, the C & AG had not appointed any auditor; therefore, its books

ACIT, CIRCLE- 3, NAINITAL vs. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

3) of the Income Tax Act, 1961 (hereinafter, the ‘Act’), wherein various additions/disallowances were made. During the course of the assessment proceedings, the Assessing Officer (hereinafter, the ‘AO’) noted that the assessee had declared losses based on its tentative Profit & Loss accounts annexed with ITRs. As per the assessee, the C & AG had not appointed any auditor; therefore, its books

SAHKUMBARI ASSOCIATES,DEHRADUN vs. ACIT, CIRCLE-2, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.261/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम Sahkumbari Associates, Acit Vs. C/O Matta Garg & Co., Circle-2, 15, Astley Hall, Dehradun. Dehradun, Uttarakhand. Pan No. Aagas1127F अपीलाथ" Appellant ""यथ"/Respondent

Section 143(2) of the Act dated 20.09.2016 title limited scrutiny’ categorically states that the issue of deduction claimed under the head capital gains have been identified for examination. Admittedly, no such adjustment to the returned income of the assessee was made with respect to deduction claimed by the assessee under the head capital gain. Admittedly, such deduction was allowed

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

In the result, the appeal of the assessee is allowed

3) of section 143 and determine the sum payable by, or refundable to, the assessee.” 22. In view of non obstante clause of section 44BB(1) of the Act, all other disallowances made by the ld AO either u/s 37(1) of the Act 9 ITA No.6608/Del./2016 or section 40(a)(i) of the Act would not survive. Similarly

SRI GURU SINGH SABHA,NAINITAL vs. ITO(EXEM), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

3. Both the learned representatives reiterate their respective stands against and in support of the correctness of impugned section 11 exemption disallowance

SRI GURU SINGH SABHA,NAINITAL vs. ITO (EXEMPTION), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

3. Both the learned representatives reiterate their respective stands against and in support of the correctness of impugned section 11 exemption disallowance

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

11. With reference to the reopening, the provisions Section 147 are as under: “Income escaping assessment. 147. If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income chargeable

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

3. Similarly, the DRP, following its earlier order for AY 2013-14, upheld the disallowance of Expansion and Business Development Cost of Rs.8,68,11,169/-. So far as the addition on account of inventory written off is concerned, the DRP, following the order for AYs 2014-15 and 2016-17, upheld the same. Similar is on account of depreciation

MUSSOORIE DEHRADUN DEVELOPMENT AUTHORITY,MDDA, TRANSPORT NAGAR DEHRADUN vs. ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE

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

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

3 ITA No.95 & 96/DDN/2023 MDDA to have an Infrastructure Fund with specified purpose of the infrastructural development. As per the said GO, the appellant assessee had transferred certain specified percentage of its “aggregate fee & charges” to a separate account; namely, Infrastructure Fund. The outgoing/expenditure out of the said Infrastructure Fund had been mandated to be approved by the High Level

MUSSOORIE DEHRADUN DEVELOPMENT AUTHORITY,MDDA, TRANSPORT NAGAR DEHRADUN vs. ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT DEHRADUN

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

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

3 ITA No.95 & 96/DDN/2023 MDDA to have an Infrastructure Fund with specified purpose of the infrastructural development. As per the said GO, the appellant assessee had transferred certain specified percentage of its “aggregate fee & charges” to a separate account; namely, Infrastructure Fund. The outgoing/expenditure out of the said Infrastructure Fund had been mandated to be approved by the High Level

M/S. NANAK CHAND ASSOCIATES,NEW DELHI vs. ITO, NEW DELHI

In the result appeal of the assessee is partly allowed

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

section 269SS of the Act which prohibits any deposit or loan in cash exceeding Rs. 20,000/- from any person. Further except making claim that the amounts were received in cash, no evidence in the shape of confirmation etc. of Shri Madan Lal or Smt. Vimla Devi were produced before the lower authorities nor before us, to support the contention

ACIT, CIRCLE- 2, DEHRADUN vs. RAJESH BALLABH, DEHRADUN

In the result appeal of the Revenue is dismissed

Bench: Shri R.K.Panda & Shri K.Narasimha Chary

3 of 8 8. Aggrieved by such an action of the Ld. CIT(A), Revenue preferred this appeal contending that the Ld. CIT(A) committed error while granting relief to the assessee on both the counts. Ld. DR heavily relied on the assessment order to challenge the correctness of the first appellate order. 9. Per contra, it is the submission