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

disallowances aggregating to Rs.34,20,777/- under section 14A and 40A(3) of the Act. With respect to non-genuine

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

disallowances aggregating to Rs.34,20,777/- under section 14A and 40A(3) of the Act. With respect to non-genuine

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

disallowance u/s 37(1) of the Act in respect of business expenditure and Rs.22,500/- u/s 40A(3) in respect of cash paid for purchase of cooler in violation of provisions of section

NEERAJ SINGHAL,DEHRADUN vs. DCIT ACIT CEN CIR , DDN , DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Neeraj Singhal, Vs. Dcit/Acit, Haripur, Kalsi, Dehradun, Central Circle, Uttarakhand Dehradun (Appellant) (Respondent) Pan: Apzps7059D Assessee By : Shri Harshit Gupta, Ca Revenue By: Shri S. K. Chaterjee, Cit Dr Date Of Hearing 19/03/2025 Date Of Pronouncement 09/04/2025

disallowed u/s 40A(3) of the Act. The assessee submitted that the said image was found from the mobile of assessee‟s brother at the time of search and hence, the presumption in terms of Section

SOBAN SINGH,DEHRADUN, UTTRAKHAND vs. DCIT CIRCLE 1(1)(1), DEHRADUN, DEHRADUN, UTTRAKHAND

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2022-23] Soban Singh, Vs Dcit Anand Nagar, Balawala Circle-1(1)(1) Dehradun, Uttarakhand Dehradun Pan-Djfps8212B Uttarakhand Appellant Respondent Appellant By Shri Abhinav Vijh, Ca Respondent By Ms. Poonam Sharma, Cit Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By Assessee Against The Order Dated 03.12.2025 By Ld. Commissioner Of Income Tax (A), Nfac, Delhi [“Ld.Cit(A)”] In Appeal No.Nfac/2021-22/10363960 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 25.03.2024 Passed U/S 143(3) R.W.S. 144B Of The Act Pertaining To Assessment Year 2022-23. 2. Heard The Contentions Of Both The Parties At Length & Perused The Material Available On Record. From The Perusal Of The Table Reproduced At Page 12 Of Ld. Cit(A)’S Order Containing The Party-Wise Details Of Rent Paid During The Previous Year, It Is Observed That Assessee Had Paid Rent To Total Six Parties In Cash Every Month & The Payment Made To Each Individual Owner Was Below The Maximum Limit Prescribed U/S 40A(3) Of The Act Of Inr 10,000/-. The Ao Has Wrongly Considered The Gross Amount Of Rent Paid To All The Landlords As In Violation Of Provision Of Section 40A(3) Of The Act. Since The Rent Paid To Each Individual Land Owner Was Below Inr 10,000/- On Each Occasion, Therefore, Provision Of Section 40A(3) Are Not Applicable. Accordingly, No Disallowance Is Required To Be Made U/S 40A(3) Of The Act. In The Light Of Above Facts, We Delete The Disallowance Made By The Ao. All The Grounds Of Appeal Taken By The Assessee Are Allowed.

section 40A(3) are not applicable. Accordingly, no disallowance is required to be made u/s 40A(3) of the Act. In the light

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), DEHRADUN, DEHRADUN vs. STONEFIELD CONSTRUCTION, DEHRADUN, DEHRADUN

In the result, appeal of the Revenue is partly allowed

40A(3) of the Act, the other additions/disallowances were challenged. Ld. CIT(A) vide impugned order dated 27.08.2025 has allowed the appeal of the assessee and deleted the additions/disallowance made and further, accepted the contention of the assessee that the additional income offered at INR 3.89 crores was business income as against unexplained money u/s 69A held

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

section 80IA of the Act 2. Addition on account of late payment 280,34,10,000/- surcharge leviable on outstanding debtors as on 31.03.2017 3. Disallowance of provision of gratuity u/s 7,38,312/- 40A

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

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

In the result, the appeal of the assessee is allowed

3. Without prejudice to above and in law and in facts and circumstances of the case, the Ld. AO erred in not computing the income of Assessee u/s 44BB(1) of the Act. 4. In facts and circumstances of the case, the Ld. AO erred in computing the Income of the Assessee as per Section 44DA

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

In the result, appeal of the assessee is allowed

3 - Addition of Rs. 1,74,709/-\n1) That, during the appellate proceedings, the Ld. CIT (Appeal), without duly considering\nthe appellant's submissions only partially allowed the appeal. This decision was\nrendered despite the appellant having submitted all necessary explanations and\nsupporting evidence before the appellate authority. The relevant extract from the order\nof the Ld. CIT (Appeal

INSTITUTE OF CLINICAL RESEARCH (INDIA) SOCIETY,DEHRADUN vs. ACIT, DEHRADUN

In the result, the appeal filed by the assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

section 13 of the Act by following the decision for the A.Y 2006-07 without appreciating the facts brought on record for the instant year. 2. The Id. CIT(A) has erred in law and on facts by deleting the addition made on account of disallowance u/s 40A(2) without appreciating the facts brought on record for the instant year

DCIT, DEHRADUN vs. M/S INSTITUTE OF CLINICAL RESEARCH (INDIA) SOCIETY,, DEHRADUN

In the result, the appeal filed by the assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

section 13 of the Act by following the decision for the A.Y 2006-07 without appreciating the facts brought on record for the instant year. 2. The Id. CIT(A) has erred in law and on facts by deleting the addition made on account of disallowance u/s 40A(2) without appreciating the facts brought on record for the instant year

SHIV DAYAL GUPTA AGENCIES P.LTD,KOTDWAR vs. DCIT, CIRCLE-1(4)(1), RISHIKESH

In the result, the appeal of the Assessee is allowed

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) Shiv Dayal Gupta Agencies P. Ltd, Vs. Dcit, 599, Badrinath Marg, Kotdwae, Circle-1(4)(1), Dehradun Rishikesh (Appellant) (Respondent) Pan: Aaccs8810R

3. We have heard the rival submissions and perused the materials available on record. The following facts are not in dispute:- (a) the borrowings made by the Assessee from Kurmanchal Nagar Sahkari Bank Ltd carrying an interest rate @11% per annum; (b) borrowings made by the Assessee from State Bank of India, Rishikesh carrying an interest of @13.25 % per annum