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

135 taxmann 201 (Delhi Tribunal) allowing the depreciation on the asset\nreceived by the assessee on the demerger is not attained finality.\n4. It is further seen that following the said order in assessee's own case for\n Assessment Year 2018-29 as well as in AY 2021-22 and in AY 2022-23 in ITA\nNo.153/DDN/2024, ITA No.154/DDN/2024

SHRI SHIV MANDIR PRABANDH,DEHRADUN vs. ITO, WARS 1(2)(3) , DEHRADUN, DEHRADUN

In the result, Appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthishiv Mandir Prabandh Samiti Vs Ito 135, Dharampur, Uttarakhand Ward-1(2)(3) Pan: Aayas3503P Dehradun, Uttarakhand Appellant Respondent Assessee By Sh. Rajiv Sahni, Ca Revenue By Sh. A. S. Rana, Sr. Dr Date Of Hearing 10/02/2026 Date Of Pronouncement 18/02/2026

135, Dharampur, Uttarakhand Ward-1(2)(3) PAN: AAYAS3503P Dehradun, Uttarakhand Appellant Respondent Assessee by Sh. Rajiv Sahni, CA Revenue by Sh. A. S. Rana, Sr. DR Date of Hearing 10/02/2026 Date of Pronouncement 18/02/2026 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National

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

135 taxmann 201 (Delhi Tribunal) allowing the depreciation on the asset\nreceived by the assessee on the demerger is not attained finality.\n4.\nIt is further seen that following the said order in assessee's own case for\n Assessment Year 2018-29 as well as in AY 2021-22 and in AY 2022-23 in ITA\nNo.153/DDN/2024, ITA No.154/DDN/2024