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

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.

14,13,600/- as deemed income and further disallowance of expenses of INR 78,80,905/- was made. 3. Against the said order, the assessee preferred an appeal before ld. CIT(A) who vide impugned order dated 08.07.2025, dismissed the appeal of the assessee ex-parte and confirmed the additions / disallowance made, as the assessee failed to appear and file

IMSI (INDIA) PVT. LTD.,DEHRADUN vs. JCIT, DEHRADUN

In the result, all the three appeals filed by the assessee in ITA

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

disallowed the claim of deduction u/s 80IC of the Act. 6. We find that the claim of deduction u/s 80IC of the Act was allowed by this Tribunal in A.Ys 2007-08 to 2010-11 in ITA Nos. 5856/DEL/2011, 4279/DEL/2012, 5744/DEL/2012 and 2506/DEL/2013. The relevant findings of the co-ordinate bench read as under: “27. We have considered the submissions

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

2) of Section 58 of the U.P. Urban, Planning & Development Act, 1973, which contain another portion of the provision. 14. Thus, it is apparent from the record that Mussoorie Dehradun Development Authority, constituted under the U.P. Urban, Planning & Development Act, 1973, is a separate entity and distinct from the State, having its own legal identity. It is a corporate body

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

2) of Section 58 of the U.P. Urban, Planning & Development Act, 1973, which contain another portion of the provision. 14. Thus, it is apparent from the record that Mussoorie Dehradun Development Authority, constituted under the U.P. Urban, Planning & Development Act, 1973, is a separate entity and distinct from the State, having its own legal identity. It is a corporate body

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

14. In nutshell, the appeal of the Revenue is partly allowed as above. ITA No. 1200/Del/2018, A.Y. 2013-14 15. The first issue is in respect of the disallowance of Rs.9,77,145/- (employee’s contribution to Group Insurance). The AO had taxed the Contributions to PF and ECGI. The CIT(A) deleted both disallowances. But the Revenue

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

14. In nutshell, the appeal of the Revenue is partly allowed as above. ITA No. 1200/Del/2018, A.Y. 2013-14 15. The first issue is in respect of the disallowance of Rs.9,77,145/- (employee’s contribution to Group Insurance). The AO had taxed the Contributions to PF and ECGI. The CIT(A) deleted both disallowances. But the Revenue

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

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 made is beyond the scope of assessment framed

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

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 made is beyond the scope of assessment framed

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

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 made is beyond the scope of assessment framed

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

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 made is beyond the scope of assessment framed

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

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 made is beyond the scope of assessment framed

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

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 made is beyond the scope of assessment framed

AJAY THAKUR ,DEHRADUN vs. ITO, WARD-1(1)(1)1, DEHRADUN, DEHRADUN

Appeal is partly allowed

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing) Assessment Year: 2017-18 Vs. Income Tax Officer, Sh. Ajay Thakur, S/O- Sh. Surendra Singh, 31-Purbiya Ward-1(1)(1)1, Lines, Hospital Road, Dehradun Vikas Nagar, Dehradun Pan: Afkpt5059D (Appellant) (Respondent) Assessee By Sh. Rajiv Sahni, Ca Department By Sh. A.S. Rana, Sr. Dr Date Of Hearing 10.01.2025 Date Of Pronouncement 27.01.2025 Order

14) of the Act. 5. The Revenue at this stage relies on the assessment discussion in para 8 that the learned coordinate bench in ITA No. 449/JP/2018 in case of ITO, Alwar Vs. Sh. Trilok Chand Jain has already decided that the impugned addition, could indeed be made even if the asset concerned is not a capital asset

UTTRANCHAL IRON & ISPAT LTD.,KOTDWAR vs. DCIT, CIRCLE- 1(4)(1), RISHIKESH

In the result, this appeal of the assessee (ITA No

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

2) of the Act. That is why the word 'may' have been used at one place and 'shall' at another place in the same section of the Act. Thus, it is obvious that the word; ‘shall’ and ‘may’ have been chosen in the Act distinctively with their natural meaning. The provision using the word 'shall' would be mandatory whereas

DCIT, RISHIKESH vs. M/S UTTRANCHAL IRON & ISPAT LTD.,, KOTDWAR

In the result, this appeal of the assessee (ITA No

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

2) of the Act. That is why the word 'may' have been used at one place and 'shall' at another place in the same section of the Act. Thus, it is obvious that the word; ‘shall’ and ‘may’ have been chosen in the Act distinctively with their natural meaning. The provision using the word 'shall' would be mandatory whereas

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(1), DEHRADUN, DEHRADUN vs. THDC INDIA LIMITED, TEHRI

In the result, the appeal of the Revenue is dismissed as above

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

14,340/- under normal provisions of the Act and book profit of Rs.982,91,03,251/- under section 115JB of the Act. The case was picked up for scrutiny and consequential assessment was completed at income of Rs.1208,85,53,720/-as under: S. No. Particulars Amount (Rs.) 1. Disallowance of deduction claimed under 59,39,91,068/- section 80IA

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

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 by the appellant.” 2. In the cross objection filed by the assessee, the assessee challenged the validity of the final assessment order passed by the Assessing Officer u/s 143(3)/144C r.w.s. 254 of the Income

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

2) of section 148. Explanation 4.—For the removal of doubts, it is hereby clarified that the provisions of this section, as amended by the Finance Act, 2012, shall also be applicable for any assessment year beginning on or before the 1st day of April, 2012.” In the present case, the return of income has been filed