M/S HIMALAYAN VACATIONS, P. LTD.,NANITAL vs. ACIT, HALDWANI

In the result, the appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalm/S Himalayan Vacations Private Acit, Limited, Circle-2(1)(1), 01, Himalayan Vacations Private Vs. Haldawani. Limited, Tallital, Nainital-263002. Pan:Aacch5584P (Appellant) (Respondent) Assessee By Shri Pavan Kumar Nath, Adv. Department By Shri Amar Pal Singh, Sr. Dr

1), 01, Himalayan Vacations Private Vs. Haldawani. Limited, Tallital, Nainital-263002. PAN:AACCH5584P (Appellant) (Respondent) Assessee by Shri Pavan Kumar Nath, Adv. Department by Shri Amar Pal Singh, Sr. DR Date of hearing 07.07.2025 Date of pronouncement 26.09.2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of Learned Commissioner

BG EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, DDIT/ADIT (INTERNATIONAL TAXATION), CIRCLE -1, DEHRADUN

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

1) of the Act. Ground No. 13: Erroneous levy of interest under section 234B of the Act 13.1 The learned AO erred in law and in facts, in levying consequential interest under section 234B of the Act. Ground No. 14: Violation of principles of natural justice 14.1 The learned AO / DRP erred in law and in facts, in ignoring

B G EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME, DDIT/ ADIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN, DEHRADUN, UTTARAKHAND

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

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

section 270A of the Act. 12.3 The Appellant submits that each grounds of appeal are without prejudice to one another 12.4 The Appellant craves leave to add, alter, amend, substitute and/or modify in any manner whatsoever all or any of the foregoing grounds of objections at or before the hearing of the appeal.” 4. Since the grounds are common

B G EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME, DDIT/ ADIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN, DEHRADUN

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

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

section 270A of the Act. 12.3 The Appellant submits that each grounds of appeal are without prejudice to one another 12.4 The Appellant craves leave to add, alter, amend, substitute and/or modify in any manner whatsoever all or any of the foregoing grounds of objections at or before the hearing of the appeal.” 4. Since the grounds are common

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

disallowance was made for non-furnishing of evidences for incurring of expenses and 3 therefore the AO has rightly initiated the penalty proceedings u/s 270A of the Act. 7. Heard rival submissions, perused the orders of the authorities below and the paper book furnished before us. Perusal of the show- cause notice dated 22.12.2019 issued u/s 274 r.w.s. 270A

BG INTERNATIONAL LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, DDIT/ADIT(INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN

In the result the appeal filed by the assessee is partly allowed and stay application filed by the assessee is dismissed

Bench: Shri R.K. Panda & Ms Suchitra Kambleasstt. Year 2017-18

disallowed expenses on the reason that the 6 Stay No. 14/DDN/2020 assessee has not been able to produce the evidence regarding the incurrence of expenses and rendering of services to BGEPIL by relying on decision of 'the Dispute Resolution Panel/ Tribunal for earlier years The AO also rejected the contention of the assessee that all the services provided to BGEPIL

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

In the result, appeal of the assessee is partly allowed

270A of the Act is grossly\nerroneous in as much as there has not been any under-reporting of\nincome by the Appellant.\nPage | 3\nITA No.69/DDN/2024\n5.\n6.\n7.\n8.\nThat on the facts and circumstance of the case and in law, the levy of\ninterest under section 234A of the Act is erroneous and illegal in as\nmuch