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

143(3) read with section 144C and 144B of the Act is void-ab-initio as the assessment was undertaken in the name of a non-existent entity. 2. Without prejudice to other grounds, the Ld. AO has erred in law by enhancing business profits of the taxable unit by shortfall in arm’s length price of Specified Domestic Transaction

LAKSAR CO OPERATIVE CANE DEV. UNION LTD.,LAKSAR vs. ITO, W- 1(3)(4), ROORKEE, ROORKEE

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

143(1) of the Act and genuineness of the claim of deduction under section 80P of the Act particularly when the said deduction under section 80P of the Act was never disallowed

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

Section 144C of the Income Tax Act, 1961 should have issued a draft assessment order instead. Ground No. 2 On the facts and circumstances of the case the Ld.CIT(A)/Assessing Officer erred in 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

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

Disallowance of interest under section 14A. (v) Taxability of contract receipt of Rs.8,19,265/- on accrual basis 4. The facts of the case giving rise to these appeals are that the assessee, a Government Corporation, filed its Income Tax Returns (hereinafter, the ‘ITR’) of AYs 2012-13 and 2013-14 declaring tentative losses of (-) Rs.76,05,926/- and (-) Rs.20

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

Disallowance of interest under section 14A. (v) Taxability of contract receipt of Rs.8,19,265/- on accrual basis 4. The facts of the case giving rise to these appeals are that the assessee, a Government Corporation, filed its Income Tax Returns (hereinafter, the ‘ITR’) of AYs 2012-13 and 2013-14 declaring tentative losses of (-) Rs.76,05,926/- and (-) Rs.20

REENA VERMA,HARIDWAR vs. ITO, WARD-1(3)(5), ROORKEE

In the result, the appeal of the assessee stands partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

disallowed these payments under section 40A(3) of the Act as there was no exceptional clause to make such payments in cash under Rule 6DD of the Income Tax Rules. Keeping in view the above facts, the AO rejected the books of accounts of the assessee under section 145(3) of the Act and applied net profit

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

143(1) of the Act on 28-5-2020 was passed disallowing the claim of FTC. 5. The Assessee filed a rectification application before the AO on 15-6-2020 & 25-2-2021 and submitted that credit for FTC as claimed in the return should be given. In the rectification order dated 10-3-2021, the AO upheld the action

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

143 taxmann.com 178 and contended that the disallowance of Rs.28,080/- under section 43B r.w.s. 36(1)(va) of the Act was justified

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

143 taxmann.com 178 and contended that the disallowance of Rs.28,080/- under section 43B r.w.s. 36(1)(va) of the Act was justified

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

MANSI JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

143(2) of the Act was issued till the date of search and, as such, the assessment for the instant year was not pending on the date of search. Thus, the assessment made prior to search had not abated under second proviso to section 153A of the Act and, therefore, the disallowance

MANAV JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

143(2) of the Act was issued till the date of search and, as such, the assessment for the instant year was not pending on the date of search. Thus, the assessment made prior to search had not abated under second proviso to section 153A of the Act and, therefore, the disallowance

MEENA JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

143(2) of the Act was issued till the date of search and, as such, the assessment for the instant year was not pending on the date of search. Thus, the assessment made prior to search had not abated under second proviso to section 153A of the Act and, therefore, the disallowance

MANSI JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

143(2) of the Act was issued till the date of search and, as such, the assessment for the instant year was not pending on the date of search. Thus, the assessment made prior to search had not abated under second proviso to section 153A of the Act and, therefore, the disallowance

MANAV JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

143(2) of the Act was issued till the date of search and, as such, the assessment for the instant year was not pending on the date of search. Thus, the assessment made prior to search had not abated under second proviso to section 153A of the Act and, therefore, the disallowance

MEENA JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

143(2) of the Act was issued till the date of search and, as such, the assessment for the instant year was not pending on the date of search. Thus, the assessment made prior to search had not abated under second proviso to section 153A of the Act and, therefore, the disallowance

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

Section 143(3A) and 143(3B) of the Act by making disallowance of Rs. 6,00,350/- claimed by the Assessee

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

143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assessment year, unless any income chargeable to tax has escaped assessment for such assessment year by reason of the failure on the part of the assessee to make

INCOME TAX OFFICER, WARD-1(1)(3), DEHRADUN, AAYKAR BHAWAN, SUBHASH ROAD, DEHRADUN vs. UTTARAKHAND PURV SAINIK KALYAN NIGAM LIMITED, STATION SUB AREA

In the result, appeal of the assessee is allowed

Bench: Sh. Yogesh Kumar U.S. & Sh. Manish Agarwal

section 143(3)/147 of the Act on 30.03.2017, wherein the claimed exemption of Rs. 5,82,53,120/- by the appellant was disallowed