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

disallowance of Rs 20,22,921/- being payment to Global Marine Technologies. 12. That the AO and DRP have grossly erred on facts and in law in not allowing the assessee the proper and due credit of TDS. 13. That the explanations, submissions and evidences filed by the assessee have not been considered judiciously and examined and interpreted legally

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

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

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

C-35A, Phase-III, Eldeco, Sidcul, Ward-2(3)(5), Sitarganj, Udham Singh Nagar, Udham Singh Nagar, Uttarakhand-262405 Uttarakhand-262308 (APPELLANT) (RESPONDENT) PAN No. AAICK7703P Assessee by : Sh. Nageshwar Rao, Adv. Revenue by : Sh. Pramod Verma, CIT DR Date of Hearing: 23.02.2023 Date of Pronouncement: 23.05.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals

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

C-35A, Phase-III, Eldeco, Sidcul, Ward-2(3)(5), Sitarganj, Udham Singh Nagar, Udham Singh Nagar, Uttarakhand-262405 Uttarakhand-262308 (APPELLANT) (RESPONDENT) PAN No. AAICK7703P Assessee by : Sh. Nageshwar Rao, Adv. Revenue by : Sh. Pramod Verma, CIT DR Date of Hearing: 23.02.2023 Date of Pronouncement: 23.05.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD., GURGAON

In the result, appeal of the assessee in ITA No

c) on page 12 of the draft order. The AO has considered the clarification given by the assessee about the percentage of completion method followed by it and has rejected. However, no reasons have been given by the AO to reject then assessee's reply and to adopt the revenue as per the invoices for working out the 'Inside-India

SAMSUNG HEAVY INDUSTRIES CO. LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, appeal of the assessee in ITA No

c) on page 12 of the draft order. The AO has considered the clarification given by the assessee about the percentage of completion method followed by it and has rejected. However, no reasons have been given by the AO to reject then assessee's reply and to adopt the revenue as per the invoices for working out the 'Inside-India

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

ASSITANT COMMISSIONER OF INCOME TAX , DEHRADUN vs. POWER MACHINES, NEW DELHI

In the result, appeal preferred by the revenue is dismissed

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

13) of the Income Tax Act, 1961 (in short ‘Act’) in 2 consonance with directions of the Ld Dispute Resolution Panel (DRP) at Rs. 106,810,379/-. Thereafter, the assessee preferred an appeal to Income Tax Appellate Tribunal (ITAT) wherein the tribunal directed the Assessing Officer (Ld. AO) to decide afresh after providing assessee an opportunity of being heard

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. BG EXPLORATION & PRODUCTION (INDIA) LTD., DEHRADUN

Appeal is dismissed

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

c) of section 42(1) of the Act, if so, to proceed in accordance with the mandate contained in section 42(1) of the Act and, if not, to give an opportunity to the assessee to claim such expenses to be covered by section 44C of the Act. 4.2 The Appellant has relied upon the accounting procedure

ASSISTANT COMMISSIONER OF INCOME TAX, DEHRADUN vs. WESTERN GECO INTERNATIONAL LIMITED, HARYANA

The Appeal of the Revenue is dismissed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 141/Del/2024 (A.Y 2021-22)

13,791,059 on account of GST not to be includible in the revenues chargeable to tax under section 44BB of the Act. c) Interest received on income tax refund of INR 476,230 chargeable to tax at the maximum marginal rate of 40%. 4. The AO completed the assessment on 11/03/2024 under section 143(3) r.w.s144C(3

ADIT, DEHRADUN vs. M/S. DAELIM INDUSTRIAL CO. LTD., DEHRADUN

In the result, appeal of the Revenue is dismissed

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

13,50,837.76 (3) Other expenses Rs. 50,262.96 (4) Administrative and other expenses Rs. 29,39,715.72 Item no.(4) has been further broken up into Travelling and Conveyance (Rs.1,19,139/-). Printing expenses (Rs.1,279/-) and Service charges (Rs.28,19,297/-). Clearly items at serial numbers (1), (3) & (4) would be governed by section

BHUPENDRA BORA,GHAZIABAD vs. DCIT, DEHRADUN

In the result, the appeal is allowed

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Bhupendra Bora, Vs. Dcit, Flat No. S4, Plot No. 618A, Circle-1(1)(1), Sector-1, Vaishali, Dehradun Ghaziabad (Appellant) (Respondent) Pan: Ajkpb5486A Assessee By : None Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 17/03/2025 Date Of Pronouncement 02/04/2025

c) shall be valid if it is accompanied by,— (A) an acknowledgement of online payment or bank counter foil or challan for payment of tax where the payment has been made by the assessee; (B) proof of deduction where the tax has been deducted. (9) The statement in Form No. 67 referred to in clause (i) of sub-rule

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

disallowance u/s 80 IA, the same\nis taxed without any real income. Ld. AR thus, requests that deduction\nu/s 80IA of the Act on these items of income deserves to be allowed.\n11. On the other hand, Ld.Sr.DR vehemently supported the orders of\nthe lower authorities and submits that Ld.CIT(A) has passed a reasoned\norder wherein items on which

DIGVIJAY SINGH,DEHRADUN vs. DCIT,CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee for assessment year

c. Cash - Rs.1,00,00,000- 6. The aforesaid two cheques were issued from Miyanwal, Kisan Sewa Sahkari Samiti by the asessee. 7. With regard to payment of Rs. 1 crore in cash, the assessee did not have sufficient cash with him and accordingly on 05.12.2014, he entered into a partnership deed with Sh. Rameshwar Havelia, pursuant to which

DIGVIJAY SINGH,DEHRADIM vs. DCIT,CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee for assessment year

c. Cash - Rs.1,00,00,000- 6. The aforesaid two cheques were issued from Miyanwal, Kisan Sewa Sahkari Samiti by the asessee. 7. With regard to payment of Rs. 1 crore in cash, the assessee did not have sufficient cash with him and accordingly on 05.12.2014, he entered into a partnership deed with Sh. Rameshwar Havelia, pursuant to which

M/S. UTTARAKHAND PURV SAINIK KALYAN NIGAM LTD.,DEHRADUN vs. ITO, DEHRADUN

In the result, the appeal of the assessee is dismissed

Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] M/S Uttrakhand Purv Ito,Ward-2(5), Sainik Kalyan Nigam Ltd. Aayakar Bhawan,13-A, Subhash (Upnl) Vs Road, Dehradun Uttrakhand- Station Sub Area, Garhi 248003 Cantt, Dehradun-248003 Pan-Aaacu7129D Assessee Revenue Assessee By Shri Tarandeep Singh, Adv. Revenue By Shri Amar Pal Singh, Sr. Dr Date Of Hearing 31.01.2025 Date Of Pronouncement 19.03.2025

3)/147 dated 25/02/2015 is merely 'change in opinion'. The action of the Ld. Assessing Officer u/s 148 of the Income Tax Act, 1961 was wholly unreasonable, uncalled for and bad in law. 5. That the levy of interest under section 234A/B/C and 234D is erroneous and deserves to be deleted. 6. That the intention of penalty proceedings

BHANIYAWALA KISAAN SEWA SAHKARI SAMITI LIMITED,DEHARADUN vs. THE INCOME TAX OFFICER, WARD-1(1)(2), DEHRADUN

In the result, appeal filed by the assessee is dismissed

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

disallowed deduction u/s 80P of the Income Tax Act 1961 on the ground that the assessee has not filed its income return and also not considered that the assessee is co- operative society. 4. That on the facts and in circumstances of the case the Ld. CIT(A) has erred not considering Income Tax Return submitted during the assessment proceeding