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

40A(7) of the Act. 3.1 Aggrieved with the assessment order, the assessee filed appeal before the Ld. CIT(A) and succeeded partly. Further, the Ld. CIT(A) enhanced the income by Rs.56,06,82,000/- on account of leviable late payment surcharge on debtors on accrual basis. The assessee accepted the order of the Ld. CIT(A). 3 THDC

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

40A(3) of the Act and taxability of non-genuine sundry creditors are in dispute. 7. We have heard the Sr. DR and have perused the material available on the record. The section 145 of the Act reads as under: Uttranchal Iron & Ispat Ltd. “Method of accounting. 145. (1) Income chargeable under the head "Profits and gains of business

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

40A(3) of the Act and taxability of non-genuine sundry creditors are in dispute. 7. We have heard the Sr. DR and have perused the material available on the record. The section 145 of the Act reads as under: Uttranchal Iron & Ispat Ltd. “Method of accounting. 145. (1) Income chargeable under the head "Profits and gains of business

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 by drawing a presumption that the loose sheet represents payments made by the assessee. But ultimately the addition was made u/s 69C of the Act without providing any opportunity of being heard to the assessee to explain as to why section 69C of the Act was not applicable. Be that

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

section 40A(3) of the Act. The assessee challenged the order of the Ld. Assessing Officer before the Ld. CIT(A) in making disallowances/additions on the items not covered under limited scrutiny. The assessee also challenged the order of the Assessing Officer on merits of the disallowances made u/s 37(1) & 40A(3) of the Act. It is observed from

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

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

In the result, the appeal of the assessee is allowed

Section 44DA of the Act. 5. Without prejudice to above and in law and circumstances of the case, the Ld. AO erred in disallowing the cost of materials of Rs. 493,200/- on the ground that the expense could not be verified. 6. Without prejudice to above and in law and circumstances of the case, the Ld. AO has erred

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

40A(2)(b) of the Act, for the purpose of providing infrastructural facility/services for providing education for clinical research, as the assessee was not having any wherewithal for the said purpose. The AO disallowed 10% of service charges, amounting to Rs. 2,12,29,950/-, paid to the related party by holding that the payments made were excessive and unreasonable

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

40A(2)(b) of the Act, for the purpose of providing infrastructural facility/services for providing education for clinical research, as the assessee was not having any wherewithal for the said purpose. The AO disallowed 10% of service charges, amounting to Rs. 2,12,29,950/-, paid to the related party by holding that the payments made were excessive and unreasonable

EKSHAD AHAMAD PATODI,U S NAGAR vs. ACIT(OSD), WARD-2(3)(5), KHATIMA

In the result, the Appeal filed by the assessee is allowed

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

disallowed u/s 40A(3) of the Act. 4. The Ld. CIT-A) has sustained penalty contrary to facts and against law. 5. That the impugned order is bad in law and not in consonance with facts, and against the principles of natural justice.” 3. None appeared for the assessee even after the registry issued notices to the assessee. 4. Considering