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

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

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

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

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

disallowed the same u/s 37(1) of the Act in the draft assessment order which was upheld by the ld DRP. 15. With the aforesaid observations the ld AO pursuant to the order of the ld DRP passed a final assessment order u/s 143(3) read with section 144C(13) of the Act on 30.01.2015 starting the computation of total

RAJESH AGGARWAL ,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

3. since additions made to the returned income under Section 68 in respect of unsecured loans have not been obtained during the Financial Year relevant to the Assessment Year 2011-12. The appellant therefore, pray that the appeal may be 4. admitted and orders may be passed rendering justice to the appellant. That the Appellant craves for the right

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

17:46, 20/05/2025] RAJESH KUMAR: total turnover of Rs. 16,61,28,493/-. During the year a total amount of Rs.34,74,000/-in cash has been deposited by assessee in old SBNs of Rs.1000/- and Rs.500/-. 6.2. The assessee during the course of assessment proceeding explained that the deposits were his cash sales in old currency SBNS and were

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

17 of his order that beneficial owner of said applications, is assessee herein only, just on moral/ extraneous and irrelevant grounds having no bearing to sec. 37 of the Act which is contrary to well settled and well acknowledged description of sec.37 of the Act. I.T.A.No.261/Del/2018 5. On the other hand, the Ld. DR strongly placed reliance

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

disallowing deduction u/s 80IC/Chapter VI-A of the Act. 4. On the facts and circumstances of the case and in law, the Ld. AO/DRP have failed to appreciate that to invoke the provisions of Section 92BA, existence of any 'arrangement' to ‘more than ordinary profits’ between the Appellant and its Associate Enterprise (“AE”) need to be established under the provisions

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

disallowing deduction u/s 80IC/Chapter VI-A of the Act. 4. On the facts and circumstances of the case and in law, the Ld. AO/DRP have failed to appreciate that to invoke the provisions of Section 92BA, existence of any 'arrangement' to ‘more than ordinary profits’ between the Appellant and its Associate Enterprise (“AE”) need to be established under the provisions

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

In the result, appeal of the assessee in ITA No

section 40(a)(ia) of the Act. It was also noticed that the AO had disallowed the said amount and the AO has calculated the income of the assessee from Inside India activity at a loss of Rs. 23,33,939/- in the following manner. Thus, the contention is that the AO in A.Y. 2007-08 had in principle accepted

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

In the result, appeal of the assessee in ITA No

section 40(a)(ia) of the Act. It was also noticed that the AO had disallowed the said amount and the AO has calculated the income of the assessee from Inside India activity at a loss of Rs. 23,33,939/- in the following manner. Thus, the contention is that the AO in A.Y. 2007-08 had in principle accepted

RITU SINGHAL,DEHRADUN vs. DCIT/ACIT , CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Section 69A is found to be incorrect, and\n- no explanation is given in the order of Ld. CIT (Appeal) that if the application of\nSection 69A by AO is found to be incorrect in the current case then under which\nsection the addition of Rs. 1,74,709/- can be sustained against the appellant.\n- most importantly, when

JERRY KEMP KARTAR,NOIDA vs. ITO, WARD-1 (INTERNATIONAL TAXATION), DEHRADUN

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5668/Del/2018 : Asstt. Year : 2015-16 Jerry Kemp Kartar, Vs Income Tax Officer, C/O Nangia & Co. Llp, A-109, Sector- Ward-1(Intl. Taxation), 136, Noida, Uttar Pradesh-201301 Dehradun-248001 (Appellant) (Respondent) Pan No. Ajzpc0774D Assessee By : Sh. Amit Arora, Adv. Revenue By : Sh. Sudhir Kr. Sharma, Cit Dr Date Of Hearing: 16.12.2022 Date Of Pronouncement: 18.01.2023

3 Without prejudice to the above ground, the Ld. AO denied natural justice to the appellant and did not grant an opportunity of being head before making the disallowance. Ground No. 4 On the facts and circumstances of the case, the Ld. AO has erred in disallowing the exemption under section 10(10CC) of the I.T. Act, 1961. Ground

PAUL GERARD JENNER,NOIDA vs. ITO, WARD-1 (INTERNATIONAL TAXATION), DEEHRTADUN

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5669/Ddn/2018 : Asstt. Year : 2015-16 Paul Gerard Jenner, Vs Income Tax Officer, C/O Nangia & Co. Llp, A-109, Sector- Ward-1(Intl. Taxation), 136, Noida, Uttar Pradesh-201301 Dehradun-248001 (Appellant) (Respondent) Pan No. Anwpj5878L Assessee By : Sh. Amit Arora, Adv. Revenue By : Sh. Sudhir Kr. Sharma, Cit Dr Date Of Hearing: 16.12.2022 Date Of Pronouncement: 18.01.2023

3 Without prejudice to the above ground, the Ld. AO denied natural justice to the appellant and did not grant an opportunity of being head before making the disallowance. Ground No. 4 On the facts and circumstances of the case, the Ld. AO has erred in disallowing the exemption under section 10(10CC) of the I.T. Act, 1961. Ground

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN vs. M/S. SHARDA EXPORTS, HARIDWAR

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

Section 80IC of the Act on the ground that the Assessee failed to substantiate that the manufacturing was actually being done at Haridwar unit of the Assessee. 3. It is pertinent to note that, the Assessee approached Hon'ble High Court on the issue of disallowance made on the Duty Draw Back and during the pendency of the proceedings before

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

17-11-2021 reported in 193 ITD 840 (Bang Trib). The relevant operative portion of the said order is reproduced below:- “3. There is no dispute that the Assessee is entitled to claim FTC. Rule 128 of the Income-tax Rules, 1962 (Rules) provides for giving FTC and reads thus : 'Foreign Tax Credit. 128. (1) An assessee, being a resident