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

48,765/- and Rs.8,02,20,075/- of the Development Charges in the AY 2017-18 and 2018-19 respectively. Besides, the above, the AO, in the AY 2018-19, also made the disallowance of Rs.28,080/- under section

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

48,765/- and Rs.8,02,20,075/- of the Development Charges in the AY 2017-18 and 2018-19 respectively. Besides, the above, the AO, in the AY 2018-19, also made the disallowance of Rs.28,080/- under section

KSHIPRA DHAWAN,SAHARANPUR vs. DCIT CEN CIR DDN, DEHRADUN

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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

48,175 on account of Audit Fee. According to the Assessing Officer, the assessee was liable to deduct tax at source from the payment made on account of audit fee under S.194J and since no such tax was deducted by it, he invoked the provisions of S.40(a)(ia) and made disallowance on account of audit fee. On appeal

KSHIPRA DHAWAN,SAHARANPUR vs. DCIT CEN CIR DDN, DEHRADUN

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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

48,175 on account of Audit Fee. According to the Assessing Officer, the assessee was liable to deduct tax at source from the payment made on account of audit fee under S.194J and since no such tax was deducted by it, he invoked the provisions of S.40(a)(ia) and made disallowance on account of audit fee. On appeal

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

disallowance of interest on such loans. Hence, the earlier assessment years for assessment years 2011-12 to 2015-16 cannot be disturbed at all by learned AO while framing the search assessments under section 153A of the Act. This issue is no longer res integra in view of the recent decision of the Hon’ble Supreme Court in case

RAJIV KUMAR TIWARI,SAHARANPUR vs. DCIT-ACIT- CEN CIR DDN, DEHRADUN

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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2018-19 Rajiv Kumar Tiwari, Acit, Central Circle, A-7, Awas Vikas, Dehradun, Income Tax Office, 52/1, Delhi Road, Vs Rajpur Road, Dehradun Saharanpur, Uttarakhand-248001 Uttar Pradesh-247001 Pan-Adfpt9463L Appellant Respondent

48,175 on account of Audit Fee. According to the Assessing Officer, the assessee was liable to deduct tax at source from the payment made on account of audit fee under S.194J and since no such tax was deducted by it, he invoked the provisions of S.40(a)(ia) and made disallowance on account of audit fee. On appeal

ADIT, DEHRADUN vs. M/S. DAELIM INDUSTRIAL CO. LTD., DEHRADUN

In the result, appeal of the Revenue is dismissed

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

section 143(3) of the Income Tax Act, 1961 (the Act) by the Assessing Officer on 24.02.2011. While completing the assessment the Assessing Officer disallowed material cost of Rs.2,06,40,432/- and expenses of Rs.1,27,48

ITO, WARD-1(1)(3), DEHRADUN, DEHRADUN vs. TRISHLA STEEL PVT LTD, DEHRADUN

In the result, the appeal filed by the Revenue is dismissed

48 of 50 AAВСТ7938C-\nTRISHLA STEEL PVT LTD A.Y. 2017-18 ITBA/NFAC/S/250/2025-\n26/1079069899(1) on account of sale of agricultural land under the\nhead Long Term Capital gain. Hence this ground of appeal is allowed.\"\n\n7. With regard to agricultural income, ld. CIT(A) deleted the same observing as\nunder:\n\n“8.3 I have examined the reply dated

SAWINDER JEET SINGH KALER,NANITAL vs. ITO, WARD-2(3)(1), , NANITAL

Appeal is partly allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2017-18 Sh. Sawinder Jeet Singh Vs. Income Tax Officer, Kaler, Ward-2(3)(1), Gol Ghar, Mallital, Nainital, Nainital Uttarakhand Pan :Alypk9431G (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr

section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. 3. The assessee’s twin substantive grounds herein seek to reverse both the learned lower authorities’ action, inter alia, disallowing his agricultural income of Rs.9

B R MORDEM SCHOOL SAMITI,PAURI vs. I T O, EXEMPTION WARD DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed

section 10(23C)(iiiad) and the corpus\ndonation received with specific direction to develop infrastructure\nfacilities is a capital receipts. Therefore, Ld.AR requested that the\nassessee's society be grant the exemption u/s 10(23C)(iiiad) of the\nAct since its annual receipts are less than Rs.1.00 crores which is\nthe threshold limit for claiming exemption u/s 10(23C)(iiiad

ATUL KUMAR AGRAWAL,MANPUR ROAD, KASHIPUR vs. NATIONAL E-ASSESSMENT CENTRE, NEW DELHI

In the result, appeal of the assessee is partly allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year: 2018-19] Mr. Atul Kumar Agarwal Vs National Prop.M/S. R.K. Industries, E-Assessment Centre, Manpur Road, Kashipur, New Delhi U.S. Nagar, Uttarakhand- 244713 Pan-Aaopa9970H Appellant Respondent Assessee By Shri Deepak Joshi,Adv. & Shri Rudra Pratab, Adv. Revenue By Shri Amar Pal Singh, Sr.Dr Date Of Hearing 13.11.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 04.12.2024 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Nfac/2017-18/10235798 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 15.03.2023 Passed U/S 147 R.W.S. 144B Of The Act Pertaining To Assessment Year 2018-19. 2. Brief Facts Of The Case Are That Assessee Filed His Return Of Income On 15.08.2018, Declaring Total Income At Inr 5,81,560/-. The Case Of The Assessee Was Re-Opened U/S 147 Of The Act. Accordingly, Notice U/S 148 Was Issued On 30.03.2022, In Response To Which The Assessee Filed Return Of Income On 03.05.2022, Declaring Same Income As Was Declared In The Return Filed U/S 139(1) Of The Act. Thereafter Notice U/S 143(2) Of The Act Was Issued Followed By Notices U/S 142(1) Alongwith Questionnaires. In Response Filed Replies From Time To Time. After Considering The Submissions Made By The Assessee, Ao Completed The Assessment Vide Order Dated 15.03.2023 Passed U/S 147 R.W.S. 144B Of The Act Wherein The Total Income Was Assessed At Inr 54,23,320/-.

section 69C without disputing the corresponding sale transactions which are borne out of the very same purchases. 11. In the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in confirming action of the Ld. AO in levying interest u/s 234A/B/C/D of the Act. 12. In the facts and circumstances of the case