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

disallowance of any/few specific claim(s) of expenditure, would mandatorily lead to invocation of 145(3) of the Act, then these sections would be rendered otiose because, then by estimation of income under best judgment after rejection of accounts being mandatory would not entail specific disallowance/addition for violations of any of sections from 28

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

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 on the ground that the Assessee

ITO, WARD-1(3)(2), NEW DELHI vs. LAXMI ELECTRONICS, , HARIDQAR

In the result, appeal is dismissed

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2009-10 Income-Tax Officer, Versus Laxmi Electronics, F-32, Ward 1(3)(2), New Delhi. Industrial Area, Haridwar. Pan:Aacfl6648R (Appellant) (Respondent) Assessee By : None Revenue By : Sh. A.S. Rana, Sr. Dr Date Of Hearing : 22.06.2023 Date Of Pronouncement: 22.06.2023 Order This Is An Appeal By The Revenue Against Order Dated 31.01.2017 Of Learned Commissioner Of Income-Tax (Appeals), Agra (Camp At Dehradun) For The Assessment Year 2009-10. 2. In Ground No.1, The Revenue Has Challenged Deletion Of Addition Of Rs.2,57,71,163/- On Account Of Unconfirmed Purchases.

disallowance made by the Assessing Officer under section 40(a)(ia) of the Act. 7. Briefly, the facts are, in course of assessment proceedings, the Assessing Officer noticed that the assessee has paid an amount of Rs.3,92,550/- towards freight and Rs.1,28

M.B. PETROLEUM SERVICES LLC,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, the appeal of the assessee is allowed

28 to 41 and sections 43 and 43A, in the case of an 8 ITA No.6608/Del./2016 assessee , being a nonresident, engaged in the business of providing services or facilities in connection with, or supplying plant and machinery on hire used, or to be used, in the prospecting for, or extraction or production of, mineral oils, a sum equal

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

disallowance of expenses on various grounds. The assessee pleaded before the ld AO that its income from the execution of the two contracts should be determined in accordance with the provisions of section 44BB(1) of the Act. The assessee also gave detailed note on contract income earned by it with ONGC, Petrogas E&P LLC. As under:- 3.0 Detailed

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

28, Feet Road, Dehradun & Pahadi Gali, Vikas Nagar, Dehradun. During the course of search, cash amounting to Rs.27,54,530/- was found. The assessee was able to explain the found cash out of withdrawals made from his bank account to the tune of Rs.4,12,000/-. The remaining sum of Rs.23,42,530/- become unexplained for the period

PURAN SINGH NEGI,HALDWANI vs. THE ASSIST COMMISSIONER OF INCOME TAX , NANITAL

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

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 33/Ddn/2020 (A.Y 2016-17)

28 of the Income-tax Act has been amended to provide that any compensation received or receivable, by any person, whether revenue or capital, in connection with the termination or the modification of the terms and conditions of any contract relating to his business shall also be taxable under the head "Profits and gains of business or profession". Further, section

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

K L D A V COLLEGE,ROORKEE, HARIDWAR vs. ITO WARD 1(3)(4), ROORKEE, HARIDWAR

In the result, appeal of the assessee is allowed

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

disallowed by the CPC on the basis of belated filing of audit report in Form 10B. It is further submitted by Id. AR that it is true that Form 10B could not be furnished one month prior to the due date for furnishing of return u/s 139 but the same was furnished later and when the return was processed, Form

NATURAL HERBALS & SEEDS ,U.S. NAGAR vs. ACIT, CIRCLE- 2, KASHIPUR

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

section 80IC. And CBDT notification no- 177/2004 dated 28- 06-2004 Department Notified the industrial area 2. Commissioner of Income Tax (Appeal) is satisfied with us on all conditions but he disallowed

NATURAL HERBALS & SEEDS ,UDHAM SINGH NAGAR vs. DCIT, CIRCLE- 2, KASHIPUR

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

section 80IC. And CBDT notification no- 177/2004 dated 28- 06-2004 Department Notified the industrial area 2. Commissioner of Income Tax (Appeal) is satisfied with us on all conditions but he disallowed

NATURAL HERBALS & SEEDS ,U.S. NAGAR vs. ACIT, CIRCLE- 2, KASHIPUR

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

section 80IC. And CBDT notification no- 177/2004 dated 28- 06-2004 Department Notified the industrial area 2. Commissioner of Income Tax (Appeal) is satisfied with us on all conditions but he disallowed

NATURAL HERBALS & SEEDS,UDHASM SINGH NAGAR vs. DCIT, CIRCLE-2, KASHIPUR

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

section 80IC. And CBDT notification no- 177/2004 dated 28- 06-2004 Department Notified the industrial area 2. Commissioner of Income Tax (Appeal) is satisfied with us on all conditions but he disallowed

DCIT, CIRCLE- 2(2),, KASHIPUR vs. NATURAL HERBALS & SEEDS , U.S. NAGAR

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

section 80IC. And CBDT notification no- 177/2004 dated 28- 06-2004 Department Notified the industrial area 2. Commissioner of Income Tax (Appeal) is satisfied with us on all conditions but he disallowed

LATE SHRI CHANDRA PRAKASH CHAUDHARY THROUGH LEAGAL HEIR MRS. ANJU CHAUDHARY,NEW DELHI vs. DCIT, CIRCLE- 1 , DEHRADUN

28-02-2013 in ITA No. 3264/Del/2012, restored the issue of disallowance of set off of losses to the file of AO with the direction to determine the nature of losses on the basis of documentary evidence and in view of amended section

LATE SHRI CHANDRA PRAKASH CHAUDHARY THROUGH LEAGAL HEIR MRS. ANJU CHAUDHARY,NEW DELHI vs. DCIT, CIRCLE- 1 , DEHRADUN

28-02-2013 in ITA No. 3264/Del/2012, restored the issue of disallowance of set off of losses to the file of AO with the direction to determine the nature of losses on the basis of documentary evidence and in view of amended section

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

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