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

b) r.w.s 143(3) of the Act vide order dated 30.03.2015 and the total income was determined at Rs.36,50,140/-. 6. Aggrieved by the order of AO, assessee carried the matter before CIT(A) who by a consolidated order for A.Ys. 2008-09 to 2013-14 vide order dated 31.07.2019 in Appeal No. CIT(A)- IV/KNP/10123

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

b) r.w.s 143(3) of the Act vide order dated 30.03.2015 and the total income was determined at Rs.36,50,140/-. 6. Aggrieved by the order of AO, assessee carried the matter before CIT(A) who by a consolidated order for A.Ys. 2008-09 to 2013-14 vide order dated 31.07.2019 in Appeal No. CIT(A)- IV/KNP/10123

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

b) r.w.s 143(3) of the Act vide order dated 30.03.2015 and the total income was determined at Rs.36,50,140/-. 6. Aggrieved by the order of AO, assessee carried the matter before CIT(A) who by a consolidated order for A.Ys. 2008-09 to 2013-14 vide order dated 31.07.2019 in Appeal No. CIT(A)- IV/KNP/10123

BR ASSOCIATES ,UTTARAKAHAND vs. ACIT , RISHIKESH

In the result, the appeal of the assessee is allowed and the assessment order is quashed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2016-17] M/S. B R Associates Vs Acit Jolly Grant, Circle-1(4)(1) Bhaniyawala, Dehradun, Rishikesh, Uttarakhand-248140 Uttarakhand-249201 Pan-Aaqfb6241E Appellant Respondent Assessee By Shri Kanwal K.Juneja, Ca Revenue By Shri A.S.Rana, Sr.Dr Date Of Hearing 10.12.2025 Date Of Pronouncement 18.02.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 08.07.2025 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Cit(A), Dehradun/10296/2018-19 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 28.12.2018 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed Its Return Of Income On 08.10.2016 Declaring Total Income At Inr 46,02,250/-. The Case Was Selected For Scrutiny Under Cass & The Notice Was Issued By Ito, Ward-1(2), Dehradun Thereafter, The Case Was Transferred To Dcit, Circle-1(1)(1), Dehradun. Thereafter, Various Notices Were Issued & Replies Were Filed By The Assessee. After Considering The Submissions, Total Income Was Assessed At Inr 1,93,96,755/- By Making Addition Of Inr 55.00 Lakhs Towards Bogus Advances & Inr 14,13,600/- As Deemed Income & Further Disallowance Of Expenses Of Inr 78,80,905/- Was Made.

B R Associates vs ACIT Jolly Grant, Circle-1(4)(1) Bhaniyawala, Dehradun, Rishikesh, Uttarakhand-248140 Uttarakhand-249201 PAN-AAQFB6241E APPELLANT RESPONDENT Assessee by Shri Kanwal K.Juneja, CA Revenue by Shri A.S.Rana, Sr.DR Date of Hearing 10.12.2025 Date of Pronouncement 18.02.2026 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the order dated

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. BG EXPLORATION & PRODUCTION (INDIA) LTD., DEHRADUN

Appeal is dismissed

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

b) of section 42(1) of the Act, which covers expenditure incurred by any assessee, whether before or after commercial production in respect of drilling or exploration activities or services or in 4 BG Exploration & Production (India) Ltd. respect of physical assets used in that connection after the beginning of commercial production.” 6. We have given our thoughtful consideration

CHERRIE GEMS PRIVATE LIMITED ,ROORKEE vs. COMMISSIONER OF INCOME TAX(APPEALS), NFAC, DELHI

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

Bench: BEFORESHRI VIKAS AWASTHY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

disallowance of cash deposit of Rs 19,79,000 into bank during demonetization period since this amount has been deposited out of sale proceeds of jewelry and garments. 5. That on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in the addition made by the Ld. AO solely on the basis

MB PETROLEUM SERVICES LLC,MUMBAI vs. DDIT, DEHRADUN

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

Bench: Shri Saktijit Dey & Shri M. Balaganeshmb Petroleum Services Llc, Vs. Ddit, Kirtane & Pandit, H-16, Circle-1, Saraswati Colony, Sitaldevi International Taxation, Temple Road, Mahim, Dehradun Mumbai (Appellant) (Respondent) Pan: Aaecm2604H

7. That the AO and DRP have grossly erred on facts and in law in making disallowance of Rs 39,86,242/- on account of disallowance of salary of Kameshwar Shukla. 8. That the AO and DRP have grossly erred on facts and in law in making disallowance of Rs 8,273/- on account of payment to JM Bakshi

SH.SUDESH VERMA,DEHRADUN vs. ITO, W-1(2)(4), DEHRADUN

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

disallowance of expenses of Rs.7,31,340/- have been made mainly due to non-compliance on the part of the assessee. As the assessee has failed to produce his books of account etc. before the AO and any compliance before the Ld. CIT(A). 7. We take note of the fact that the Ld. CIT(A) has dismissed the appeal

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

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

1. On facts and circumstances of the case and in law, the assessment order passed under section 143(3) read with section 144C and 144B of the Act is void-ab-initio as the assessment was undertaken in the name of a non-existent entity. 2. Without prejudice to other grounds, the Ld. AO has erred in law by enhancing

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

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

1. On facts and circumstances of the case and in law, the assessment order passed under section 143(3) read with section 144C and 144B of the Act is void-ab-initio as the assessment was undertaken in the name of a non-existent entity. 2. Without prejudice to other grounds, the Ld. AO has erred in law by enhancing

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

1) Where any person, including the principal officer of a company,— (a) who is required to deduct any sum in accordance with the provisions of this Act; or (b) referred to in sub-section (1A) of section 192, being an employer, does not deduct, or does not pay, or after so deducting fails to pay, the whole or any part

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

1) Where any person, including the principal officer of a company,— (a) who is required to deduct any sum in accordance with the provisions of this Act; or (b) referred to in sub-section (1A) of section 192, being an employer, does not deduct, or does not pay, or after so deducting fails to pay, the whole or any part

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

1) Where any person, including the principal officer of a company,— (a) who is required to deduct any sum in accordance with the provisions of this Act; or (b) referred to in sub-section (1A) of section 192, being an employer, does not deduct, or does not pay, or after so deducting fails to pay, the whole or any part

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

disallowance of Rs.28,080/- under section 43B r.w.s. 36(1)(va) of the Act is concerned, the Ld. AR submitted that the amount of Rs.28,080/- had been paid after the due date specified in the said Provident Act. However, the same had been paid before filing of the ITR. The Ld. AR submitted that the issue involved in this

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 is concerned, the Ld. AR submitted that the amount of Rs.28,080/- had been paid after the due date specified in the said Provident Act. However, the same had been paid before filing of the ITR. The Ld. AR submitted that the issue involved in this

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

b. Thus it can be held that the assessee has carried out operations in India under the production sharing contracts. The functions of the project office are approved by RBI and the assessee cannot discharge any other function as per this approval. Under these contracts, the assessee carries out the operations as a Contractor, along with other independent entities

BHUPENDRA BORA,GHAZIABAD vs. DCIT, DEHRADUN

In the result, the appeal is allowed

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Bhupendra Bora, Vs. Dcit, Flat No. S4, Plot No. 618A, Circle-1(1)(1), Sector-1, Vaishali, Dehradun Ghaziabad (Appellant) (Respondent) Pan: Ajkpb5486A Assessee By : None Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 17/03/2025 Date Of Pronouncement 02/04/2025

B) proof of deduction where the tax has been deducted. (9) The statement in Form No. 67 referred to in clause (i) of sub-rule (8) and the certificate or the statement referred to in clause (ii) of sub-rule (8) shall be furnished on or before the due date specified for furnishing the return of income under sub-section

K L D A V COLLEGE,ROORKEE, HARIDWAR vs. ITO WARD 1(3)(4), ROORKEE, HARIDWAR

In the result, appeal of the assessee is allowed

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

b) of the Income Tax Act 1961 and treating the gross receipts as Income without allowing revenue expenditures and depreciation on capital expenditures. 7. Without prejudice to the above the ADDL/JCIT has erred in law and facts in sustaining the addition for Rs. 1,82,59,837/- and Tax liability including interest and additional Income Tax at Rs. 1