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

disallowance of Rs.28,080/- under section 43B r.w.s. 36(1)(va) of the Act. Aggrieved, the assessee filed appeals before the CIT(A) but did not succeed. Hence, it appealed before the Tribunal. Now, we have been tasked to decide this appeal. 5. Before us, the Ld. AR submitted that the State Government, vide GO No.152/9-A-1-1998 dated 15.01.1998, authorized

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

disallowed, the amount capitalised by the appellant should be allowed as deduction under section 37(1) of the Act in the relevant assessment year . 53

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 115JB of the Act. The case was picked up for scrutiny and consequential assessment was completed at income of Rs.1208,85,53,720/-as under: S. No. Particulars Amount (Rs.) 1. Disallowance

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 37(1) of the Act. 43. The assessee invites attention to the Annexure of the Audit report for the year under consideration submitted during the course of assessment proceedings for the captioned year, in which it is opined that the method of accounting of the appellant with respect to inventory is proper. The independent auditor in his report

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 37(1) of the Act. 43. The assessee invites attention to the Annexure of the Audit report for the year under consideration submitted during the course of assessment proceedings for the captioned year, in which it is opined that the method of accounting of the appellant with respect to inventory is proper. The independent auditor in his report

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

1. That the notice issued u/s 153A of the Act and the assessment order passed u/s 153A r.w.s. 143(3) of the Income Tax Act (‘Act’) is illegal, bad in law and without jurisdiction. 2. That on the facts and circumstances of the case and in law the CIT(A) has grossly erred in upholding the assessment order and additions

SANJAY BANSAL,NEW DELHI vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

1. That the notice issued u/s 153A of the Act and the assessment order passed u/s 153A r.w.s. 143(3) of the Income Tax Act (‘Act’) is illegal, bad in law and without jurisdiction. 2. That on the facts and circumstances of the case and in law the CIT(A) has grossly erred in upholding the assessment order and additions

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

1. That the notice issued u/s 153A of the Act and the assessment order passed u/s 153A r.w.s. 143(3) of the Income Tax Act (‘Act’) is illegal, bad in law and without jurisdiction. 2. That on the facts and circumstances of the case and in law the CIT(A) has grossly erred in upholding the assessment order and additions

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

1. That the notice issued u/s 153A of the Act and the assessment order passed u/s 153A r.w.s. 143(3) of the Income Tax Act (‘Act’) is illegal, bad in law and without jurisdiction. 2. That on the facts and circumstances of the case and in law the CIT(A) has grossly erred in upholding the assessment order and additions

INCOME TAX OFFICER, WARD-1(1)(3), DEHRADUN, AAYKAR BHAWAN, SUBHASH ROAD, DEHRADUN vs. UTTARAKHAND PURV SAINIK KALYAN NIGAM LIMITED, STATION SUB AREA

In the result, appeal of the assessee is allowed

Bench: Sh. Yogesh Kumar U.S. & Sh. Manish Agarwal

1). Thereafter, a notice u/s 148 of the I.T Act, 1961 dated 29.08.2016 was issued to the appellant as it was noticed by the AO that the appellant in the earlier years was claiming exemption u/s 10(26BBB) of the Act without fulfilling the requirement of Section 10(26BBB) of the Act. In response to the notice

HIMANSHU SHUKLA,RUDRAPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX , BANGALORE

In the result, appeal of the assessee is dismissed

disallowance made on account of employee’s contribution to Provident Fund and Employee State Insurance in the facts and circumstances of the instant case. 4. We have heard rival submissions and perused the materials available on record. This issue is no longer res integra in view of the decision of the Hon’ble Supreme court in the case of Checkmate

METRO FROZEN FRUIT & VEGETABLES PVT. LTD.,ROORKEE vs. DCIT, CIRCLE, HARIDWAR

In the result, the appeal of the assessee is party allowed

Bench: Shri R.K. Panda & Shri N. K. Choudhry[Assessment Year: 2009-10] Metro Frozen Fruits & Dcit, Vegetables Pvt. Ltd. Circle Haridwar, Plot No.22, Rajpur, Vs Uttarakhan Bhagwanpur, Roorkee, Uttrakhand Pan-Aaecm4521F Assessee Revenue Assessee By Sh. Piyush Kuchhal, Fca Revenue By Ms. Poonam Sharma Cit-Dr Date Of Hearing 23.02.2022 Date Of Pronouncement 08.03.2022 Order Per R.K. Panda, Am, This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.01.2019 Of The Learned Cit(A), Dehradun, Relating To Assessment Year 2009-10. 2. The Grounds Raised By The Assessee Are As Under:-

1,00,90,371/-). Thus the effect of the above exercise is that the value of relevant assets (machinery and office equipments) has been inflated by the assessee by a sum of Rs. 86,47,500/- (61,80,274/- + 24,67,226/-). This is nothing but unexplained investment in various assets by the assessee

DY. COMMISSIONER OF INCOME TAX, DEHRADUN vs. HALLIBURTON OFF SHORE SERVICES INC , MAHARASHTRA

In the result, ground no.3 is allowed

Bench: Shri Yogesh Kumar Us & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.241/Ddn/2025 िनधा"रणवष"/Assessment Year:2021-22 बनाम Dy. Commissioner Of Income Halliburton Off Shore Services Inc.,Unit No.603, 6Th Floor, Tax, Vs. Aayakar Bhawan, 13-A, Subhash Satellite Gazebo, East Wing,Guru Road, Hargovindji Marg,Andheri Mumbai, Navi Dehradun, Uttarakhand. Mumbai,Maharashtra. Pan No.Aaach5154M अपीलाथ" Appellant ""यथ"/Respondent

1. Whether on the fact and in the circumstances of the case and in law, the CIT(A) is justified in deleting the additions made on account of "TDS on legal and professional fee”, without appreciating the facts of the case. 2. Whether on the fact and in the circumstances of the case

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

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 43(5) of the Act should allow the set off of losses incurred by the assessee from futures and options segment of stock market, if they are eligible

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

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 43(5) of the Act should allow the set off of losses incurred by the assessee from futures and options segment of stock market, if they are eligible

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

In the result, appeal of the Revenue is partly allowed

53,94,983/- from one party namely, M/s. Tripura Enterprises and not deducted tax at source @ 0.1% as per section 194Q of the Act. It was the claim of the assessee that TDS is required to be made on the net amount of purchases i.e. net of GST and if the amount of GST is reduced from gross value

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

In the result, appeal of the assessee is partly allowed

53,720/- vide order dated\n27.09.2022 passed u/s 143(3) r.w.s. 144B of the Act.\n3. Against the said order, assessee filed an appeal before Ld. CIT(A)\nwho vide impugned order dated 19.03.2024, dismissed the appeal of the\nassessee.\n4. Aggrieved by the order of Ld.CIT(A), assessee is in appeal before\nthe Tribunal by taking following grounds

SH. AROON KUMAR SINHA,DEHRADUN vs. ITO, WARD-1(1), DEHRADUN

Appeal is allowed for statistical purposes

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2015-16 Sh. Aroon Kumar Sinha, Vs. Income Tax Officer, 1, Army Office Enclave, Ward-1(1), Laxmipur Po, Umedpur, Dehradun Dehradun, Uttarakhand Pan :Aidps7458R (Appellant) (Respondent) Assessee By None Department By Sh. A.S. Rana, Sr. Dr Date Of Hearing 17.03.2025 Date Of Pronouncement 23.04.2025 Order

1), dated 08.12.2023 involving proceedings under section 144 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. It emerges during the course of hearing that both the learned lower authorities have firstly computed the assessee’s long-term capital