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9 results for “disallowance”+ Section 65clear

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Key Topics

Section 8010Section 80I10Section 1478Section 143(3)7Section 54B7Deduction7Section 153A6Section 1484Disallowance4Section 44B

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

ITA 199/DDN/2019[2013-14]Status: DisposedITAT Dehradun23 Jun 2023AY 2013-14
Section 115BSection 132Section 132(4)Section 139(1)Section 153ASection 68

section 115BBE of the Act of getting taxed at a higher rate, the assessee chose to file revised return on 13.12.2018, wherein, the assessee distributed the additional income of Rs.74,96,096/- to all the assessment years commencing from assessment years 2011-12 to 2017-18. Accordingly, the additional income offered by him in the revised return filed

SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND

3
Reopening of Assessment2
Addition to Income2

Appeal is partly allowed in above terms

ITA 149/DDN/2025[2106-2017]Status: DisposedITAT Dehradun14 Jan 2026AY 2106-2017

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. A. S. Rana, Sr. DR
Section 133(6)Section 143(3)Section 54BSection 54E

65 of the Bombay Land Revenue Code was obtained for the non-agricultural use of the land? If so, when and by whom (the vendor or the vendee)? Whether such permission was in respect of the whole or a portion of the land? If the permission was in respect of a portion of the land and if it was obtained

ACIT, DEHRADUN vs. M/S. SCHLUMBERGER SOLUTIONS PVT. LTD., GURGAON

In the result, the M.A. filed by the assessee is allowed

ITA 3266/DEL/2017[2010-11]Status: DisposedITAT Dehradun30 Mar 2026AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode] M.A.No.2/Ddn/2022 [In Ita No.3266/Del/2017] [Assessment Year : 2010-11] M/S. Schlumberger Vs Acit Solutions Pvt.Ltd., Circle-2, 13-A, 14Th Floor, Building No.10, Subhash Road, Tower Cdlf, Cyber City, Dehradun Phase-Ii, Gurgaon, Haryana Pan-Aaics0296H Appellant Respondent

Section 43BSection 44B

65,73,768/- which was deleted by Ld. DRP by observing that the said amount was since not transacted through the Profit & Loss Account and thus, no expenditure was claimed. Therefore, the same could not be disallowed u/s 43B of the Act. 3. Against the said observation of Ld. DRP, the Revenue has filed the appeal before the tribunal. However

KARAM SAFETY PRIVATE LIMITED,SITARGANJ vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

ITA 24/DDN/2022[2018-19]Status: DisposedITAT Dehradun23 May 2023AY 2018-19

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Pramod Verma, CIT DR
Section 143(3)Section 144CSection 80Section 80ISection 92BSection 92C

disallowing deduction u/s 80IC/Chapter VI-A of the Act. 4. On the facts and circumstances of the case and in law, the Ld. AO/DRP have failed to appreciate that to invoke the provisions of Section 92BA, existence of any 'arrangement' to ‘more than ordinary profits’ between the Appellant and its Associate Enterprise (“AE”) need to be established under the provisions

KARAM SAFETY PRIVATE LIMITED,UDHAM SINGH NAGAR vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

ITA 3/DDN/2022[2017-18]Status: DisposedITAT Dehradun23 May 2023AY 2017-18

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Pramod Verma, CIT DR
Section 143(3)Section 144CSection 80Section 80ISection 92BSection 92C

disallowing deduction u/s 80IC/Chapter VI-A of the Act. 4. On the facts and circumstances of the case and in law, the Ld. AO/DRP have failed to appreciate that to invoke the provisions of Section 92BA, existence of any 'arrangement' to ‘more than ordinary profits’ between the Appellant and its Associate Enterprise (“AE”) need to be established under the provisions

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

Appeal is partly allowed

ITA 47/DDN/2024[2017-18]Status: DisposedITAT Dehradun13 Jun 2025AY 2017-18

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)Section 69A

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

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

ITA 33/DDN/2020[2016-17]Status: DisposedITAT Dehradun04 Jan 2023AY 2016-17

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

Section 2Section 28Section 56

disallowing Rs 2,41,874, as the amount had not been received as Salary in advance, but was a lumpsum settlement for the future service, under a Voluntary Separation Scheme, to relieve all the permanent employees of the Company,( severing the employer employee relationship) approved by the Govt, of India 2.2 The Scheme was not voluntary, since there was included

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN vs. M/S. SHARDA EXPORTS, HARIDWAR

In the result, the appeal of the Assessee is allowed and the appeal of the revenue is dismissed

ITA 43/DDN/2022[2005-06]Status: DisposedITAT Dehradun15 Sept 2023AY 2005-06

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) M/S. Sharda Exports, Vs. Ito, C/O. Sh. Jitendra Kumar Gupta, Ward-1(3)(3), 219, Railway Road, Meerut Haridawar (Appellant) (Respondent) Pan: Aayfs1694N Dcit, Vs. M/S. Sharda Exports, Central Circle, C/O. Sh. Jitendra Kumar Gupta, Dehradun 219, Railway Road, Meerut (Appellant) (Respondent) Pan: Aayfs1694N

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri Amar Singh Rana, Sr. DR
Section 147Section 148Section 151Section 80Section 80I

disallowance of Rs. 12,96,73,815/-made on account of deduction claimed u/s 80IC of the Act by the assessee for the period under consideration. 2. That the order of the Ld. CIT(A) being erroneous in law and on facts that, it has failed to fully appreciate the energy analysis done by the AO in order to examine

M/S. SHARDA EXPORTS,MEERUT vs. THE INCOME TAX OFFICER, WARD-1(3)(3), HARIDWAR

In the result, the appeal of the Assessee is allowed and the appeal of the revenue is dismissed

ITA 39/DDN/2022[2005-2006]Status: DisposedITAT Dehradun15 Sept 2023AY 2005-2006

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) M/S. Sharda Exports, Vs. Ito, C/O. Sh. Jitendra Kumar Gupta, Ward-1(3)(3), 219, Railway Road, Meerut Haridawar (Appellant) (Respondent) Pan: Aayfs1694N Dcit, Vs. M/S. Sharda Exports, Central Circle, C/O. Sh. Jitendra Kumar Gupta, Dehradun 219, Railway Road, Meerut (Appellant) (Respondent) Pan: Aayfs1694N

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri Amar Singh Rana, Sr. DR
Section 147Section 148Section 151Section 80Section 80I

disallowance of Rs. 12,96,73,815/-made on account of deduction claimed u/s 80IC of the Act by the assessee for the period under consideration. 2. That the order of the Ld. CIT(A) being erroneous in law and on facts that, it has failed to fully appreciate the energy analysis done by the AO in order to examine