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 Rs.9,77,145/- (employee’s contribution to Group Insurance), which has been taxed in accordance with the provisions of Section 2

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 Rs.9,77,145/- (employee’s contribution to Group Insurance), which has been taxed in accordance with the provisions of Section 2

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

In the result, appeal of the assessee is partly allowed

2\n3.\n4.\n2.1. The incomes are directly and inextricably linked with the power\ngenerating business and cannot be disentitled from the benefit of\n80-1A deduction\n2.2. The Hon'ble CIT(A) has completely ignored the detailed\nsubmissions made by the Appellant in this regard and blindly\nfollowed the orders of its predecessors.\nThat on the facts and circumstances

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

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)

145,762/- reported under the head Profits and Gains from Business and Profession was offered under section 44BB of the Income Tax Act, 1961 (hereinafter referred to as the Act), and b) Receipts of INR 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

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), DEHRADUN, DEHRADUN vs. CHAKRATA FIRST AND ASSOCIATES, JAIPUR

Appeal is dismissed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2017-18 Acit, Vs. Chakrata First & Circle-1(1)(1), Associates, C/O- Amit Tak 41 Dehradun Sanjay Marg, Hathori Fort, Jaipur, Rajasthan Pan: Aalfc2896B (Appellant) (Respondent) Assessee By Sh. S.K. Ahuja, Ar Department By Sh. Amar Pal Singh, Sr. Dr

2 | P a g e the said enhancement was grounded on the assessee's failure to substantiate the direct and indirect expenses as well as the purchases claimed by it in the Trading and P&L Account prepared for the year. 7. That, the appellant craves leave to add or amend any other more ground of appeal as stated above

DY. COMMISSIONER OF INCOME TAX, DEHRADUN vs. HALLIBURTON OFF SHORE SERVICES INC , MAHARASHTRA

In the result, ground no.3 is allowed

Bench: Shri Yogesh Kumar Us & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.241/Ddn/2025 िनधा"रणवष"/Assessment Year:2021-22 बनाम Dy. Commissioner Of Income Halliburton Off Shore Services Inc.,Unit No.603, 6Th Floor, Tax, Vs. Aayakar Bhawan, 13-A, Subhash Satellite Gazebo, East Wing,Guru Road, Hargovindji Marg,Andheri Mumbai, Navi Dehradun, Uttarakhand. Mumbai,Maharashtra. Pan No.Aaach5154M अपीलाथ" Appellant ""यथ"/Respondent

section of TDS has been put to rest by the Hon’ble jurisdictional Uttarakhand HC vide its order in the case of CIT v. Samsung Heavy Industries Company Limited(supra). Therefore, respectfully following the judicial ratio laid down by the jurisdictional High Court, disallowance of Rs.4,47,53,145/- is deleted. The ground of appeal is allowed in favor

CHAWLA AUTO CORPORATION,RUDRAPUR vs. A C I T CIRCLE-2(1)(1), HALDWANI

In the result, appeal of the assessee is partly allowed

Bench: SHRI YOGESH KUMAR U.S (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

section 145(2) before estimating the profits of both the units to reduce the amount of deduction claimed u/s 80-IC of the Act out of the profits of Unit-1. Ld. AR further submits that assessee has claimed deduction u/s 80-IC @ 25% of the profits of eligible business and therefore, there would not be much difference between

KRISHNA KUMAR AGARWAL,DEHRADUN vs. ITO, UTTRAKHAND

Appeal is partly allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal(Through Video Conferencing) Assessment Year: 2011-12 Sh. Krishna Kumar Agarwal, Vs. Income Tax Officer, M/S. Kumaon Brick Field, Ward-Khatima C./O- Adv. N.R. Goel, 32 E.C. Road, Dehradun, Uttarakhand Pan :Afqpa1977B (Appellant) (Respondent) Assessee By Ms. Shilpa Gupta, Ca Department By Sh. A.S. Rana, Sr. Dr

disallowed the assesseee’s cash payments under section 40A(3) alleged unaccounted purchases and other 2 | P a g e business expenditure. We are of the considered view that given the fact that the assessee’s books of account has been rejected under section 145

PUSHPA DEVI,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result the Appeal of the Assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Pushpa Devi Vs. Income Tax Officer, 31-Awas Vikas Colony, Ward 1(4) (1), Verbhadara Road, Rishikesh, Rishikesh, 249201, Uttarakhand Rishikesh, Uttarakhand Pan: Aldpd9616P Appellant Respondent Assessee By Sh. K. K. Juneja, Adv Revenue By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 10/07/2025 Date Of Pronouncement 08/08/2025 Order

Section 144B of the Income Tax Act, 1961 ('Act' for short) by making an addition of Rs. 36,05,530/- on account of suppression of sale receipts u/s 28 of the Act and also made addition of Rs. 13,74,000/- u/s 68 of the Act on account of unsecured loan. Aggrieved by the assessment order dated 05/03/2024, the Assessee

ATRI PAPERS, PRIVATE LIMITED.,HARIDWAR vs. ITO, HARIDWAR, HARIDWAR

In the result, the appeal of the assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraिनधा"रणवष"/Assessment Year: 2017-18 बनाम Atri Papers Private Limited, Income Tax Officer, 7A, Sandesh Nagar, Vs. Knp-C, Haridwar, Kankhal, Haridwar, Uttarakhand. Uttarakhand. Pan No.Aafcp1500J अपीलाथ" Appellant ""यथ"/Respondent

145 taxmann.com 665 (Del) a copy of which is placed at page 27 of the Paper Book submitted that the Hon’ble High Court held that in the penalty notice if the AO failed to specify the limb of under reporting or misreporting of income, under which penalty proceedings had been initiated, penalty notice was erroneous and arbitrary

ATUL KUMAR AGRAWAL,MANPUR ROAD, KASHIPUR vs. NATIONAL E-ASSESSMENT CENTRE, NEW DELHI

In the result, appeal of the assessee is partly allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year: 2018-19] Mr. Atul Kumar Agarwal Vs National Prop.M/S. R.K. Industries, E-Assessment Centre, Manpur Road, Kashipur, New Delhi U.S. Nagar, Uttarakhand- 244713 Pan-Aaopa9970H Appellant Respondent Assessee By Shri Deepak Joshi,Adv. & Shri Rudra Pratab, Adv. Revenue By Shri Amar Pal Singh, Sr.Dr Date Of Hearing 13.11.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 04.12.2024 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Nfac/2017-18/10235798 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 15.03.2023 Passed U/S 147 R.W.S. 144B Of The Act Pertaining To Assessment Year 2018-19. 2. Brief Facts Of The Case Are That Assessee Filed His Return Of Income On 15.08.2018, Declaring Total Income At Inr 5,81,560/-. The Case Of The Assessee Was Re-Opened U/S 147 Of The Act. Accordingly, Notice U/S 148 Was Issued On 30.03.2022, In Response To Which The Assessee Filed Return Of Income On 03.05.2022, Declaring Same Income As Was Declared In The Return Filed U/S 139(1) Of The Act. Thereafter Notice U/S 143(2) Of The Act Was Issued Followed By Notices U/S 142(1) Alongwith Questionnaires. In Response Filed Replies From Time To Time. After Considering The Submissions Made By The Assessee, Ao Completed The Assessment Vide Order Dated 15.03.2023 Passed U/S 147 R.W.S. 144B Of The Act Wherein The Total Income Was Assessed At Inr 54,23,320/-.

2. In the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in confirming the addition of alleged bogus purchases of Rs. 48,41,760/- u/s 69C which was made merely relying on the statement of the party (alleged entry operator), without making any independent enquiry or finding any corroborative evidence in this regard