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

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

short ‘the Act') issued and\nserved on the assessee. In response, the assessee filed its submissions through\ne-portal.\n\n3. During the proceedings, the Assessing Officer (‘AO') observed that during the\ndemonetization period i.e. 9th November, 2016 to 30th December, 2016, the\nassessee has deposited Specified Bank Notes (‘SBN') in its bank account\nmaintained with Punjab National Bank

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

disallowed and the income of the assessee was computed as under: House Property income Rs. 1,37,980/- Business Income Rs. 34,04,580/- Short Term Capital Gain

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

disallowed and the income of the assessee was computed as under: House Property income Rs. 1,37,980/- Business Income Rs. 34,04,580/- Short Term Capital Gain

KULAVENDRA KAUR,JASPUR vs. INCOME-TAX OFFICER, WARD-2(2)(1) KASHIPUR, KASHIPUR

Appeal is partly allowed

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 81/Ddn/2025 : Asstt. Year: 2016-17 Kulavendra Kaur Vs Income Tax Officer, M/S Gurukirpa Boutique, Village- Ward-2(2)(1), Hamirowal, Jaspur, Kashipur, Kashipur, Uttarakhand-244712 Uttarakhand-244713 (Appellant) (Respondent) Pan No. Dugpk4830R Assessee By : Sh. Harhit Goel, Adv. Revenue By : Sh. Amar Pal Singh, Sr. Dr Date Of Hearing: 12.01.2026 Date Of Pronouncement: 12.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2016-17, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/10734919886(1) Dated 20.02.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961. 2. Heard Both The Parties At Length. Case File Perused.

short term capital gains declared at her behest. 6. We find no reason to accept either party’s arguments in entirety. This is for the precise reason that neither the assessee has successfully discharged her onus to plead and prove the impugned cost of construction of Rs.25,00,000/- nor her the same could be altogether denied as each

VIJAY KUMAR GUPTA,RISHIKESH vs. INCOME-TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI, RISHIKESH

Appeal is partly allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2014-15 Sh. Vijay Kumar Gupta, Vs. Income Tax Officer, Hig-8, Rishilok Colony, Ward-1(4)(1), Nehru Marg, Rishikesh, Rishikesh Uttarakhand Pan :Bcepg9295E (Appellant) (Respondent) Assessee By Sh. K.K. Juneja, Adv. Department By Sh. A.S. Rana, Sr. Dr

short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1069100397(1), dated 25.09.2024, involving proceedings under sections 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Heard both the parties. Case file perused. 3. It is noticed at the outset that the assessee herein is aggrieved against both the learned lower authorities’ action

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

short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1058598983(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

INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Institute Of Clinical Research Vs. Commissioner Of Income India Society, Tax (Appeals), 1St Floor, Building No.1, Dehradun Treenetra Vihar, Near Kargt Chowk, Dehradun Pan :Aabai3710P (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr

short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1061095391(1), dated 19.02.2024, involving proceedings under sections 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte. 3. Learned departmental representative vehemently argues during the course

M/S. JAIPRAKASH POWER VENTURES LTD.,DEHRADUN vs. DCIT, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 Vs. Dcit, M/S, Jaiprakash Power Ventures Ltd., Circle-2, 113, Rajpur Road, Dehradun Dehradun Pan: Aaacj5463 (Appellant) (Respondent) With Assessment Year: 2008-09 Vs. M/S, Dcit, Jaiprakash Power Circle-2, Ventures Ltd., Dehradun Juit, Complex, Waknaghat, Post Office- Dumehar Bani, Kandaghat, Distt. Solan, Himachal Pradesh Pan: Aaacj5463 (Appellant) (Respondent) Assessee By Sh. Anil K. Chopra, Ca Sh. Sanjiv Choudhary, Ca Sh. V.K. Garg, Adv. Department By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 20.03.2025 Date Of Pronouncement 23.05.2025

short ‘the Act’). Heard both the parties. Case files perused. 2. We proceed assessment year-wise for the sake of convenience and brevity. 2 | P a g e ITA Nos.3064/Del/2013; 3925/Del/2012; 3723/Del/2013 & 3929/Del/2012 ITA No.3064/Del/2013 for AY: 2007-08 3. The assessee raises the following substantive grounds in the instant appeal: 1. That the Learned Commissioner of Income Tax (Appeals

M/S. JAIPRAKASH POWER VENTURES LTD.,DEHRADUN vs. DCIT, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 Vs. Dcit, M/S, Jaiprakash Power Ventures Ltd., Circle-2, 113, Rajpur Road, Dehradun Dehradun Pan: Aaacj5463 (Appellant) (Respondent) With Assessment Year: 2008-09 Vs. M/S, Dcit, Jaiprakash Power Circle-2, Ventures Ltd., Dehradun Juit, Complex, Waknaghat, Post Office- Dumehar Bani, Kandaghat, Distt. Solan, Himachal Pradesh Pan: Aaacj5463 (Appellant) (Respondent) Assessee By Sh. Anil K. Chopra, Ca Sh. Sanjiv Choudhary, Ca Sh. V.K. Garg, Adv. Department By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 20.03.2025 Date Of Pronouncement 23.05.2025

short ‘the Act’). Heard both the parties. Case files perused. 2. We proceed assessment year-wise for the sake of convenience and brevity. 2 | P a g e ITA Nos.3064/Del/2013; 3925/Del/2012; 3723/Del/2013 & 3929/Del/2012 ITA No.3064/Del/2013 for AY: 2007-08 3. The assessee raises the following substantive grounds in the instant appeal: 1. That the Learned Commissioner of Income Tax (Appeals

M/S. JAIPRAKASH POWER VENTURES LTD.,,H.P. vs. DCIT, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 Vs. Dcit, M/S, Jaiprakash Power Ventures Ltd., Circle-2, 113, Rajpur Road, Dehradun Dehradun Pan: Aaacj5463 (Appellant) (Respondent) With Assessment Year: 2008-09 Vs. M/S, Dcit, Jaiprakash Power Circle-2, Ventures Ltd., Dehradun Juit, Complex, Waknaghat, Post Office- Dumehar Bani, Kandaghat, Distt. Solan, Himachal Pradesh Pan: Aaacj5463 (Appellant) (Respondent) Assessee By Sh. Anil K. Chopra, Ca Sh. Sanjiv Choudhary, Ca Sh. V.K. Garg, Adv. Department By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 20.03.2025 Date Of Pronouncement 23.05.2025

short ‘the Act’). Heard both the parties. Case files perused. 2. We proceed assessment year-wise for the sake of convenience and brevity. 2 | P a g e ITA Nos.3064/Del/2013; 3925/Del/2012; 3723/Del/2013 & 3929/Del/2012 ITA No.3064/Del/2013 for AY: 2007-08 3. The assessee raises the following substantive grounds in the instant appeal: 1. That the Learned Commissioner of Income Tax (Appeals

DCIT, DEHRADUN vs. M/S JAI PRAKASH POWER VENTURE LTD., H.P.

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 Vs. Dcit, M/S, Jaiprakash Power Ventures Ltd., Circle-2, 113, Rajpur Road, Dehradun Dehradun Pan: Aaacj5463 (Appellant) (Respondent) With Assessment Year: 2008-09 Vs. M/S, Dcit, Jaiprakash Power Circle-2, Ventures Ltd., Dehradun Juit, Complex, Waknaghat, Post Office- Dumehar Bani, Kandaghat, Distt. Solan, Himachal Pradesh Pan: Aaacj5463 (Appellant) (Respondent) Assessee By Sh. Anil K. Chopra, Ca Sh. Sanjiv Choudhary, Ca Sh. V.K. Garg, Adv. Department By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 20.03.2025 Date Of Pronouncement 23.05.2025

short ‘the Act’). Heard both the parties. Case files perused. 2. We proceed assessment year-wise for the sake of convenience and brevity. 2 | P a g e ITA Nos.3064/Del/2013; 3925/Del/2012; 3723/Del/2013 & 3929/Del/2012 ITA No.3064/Del/2013 for AY: 2007-08 3. The assessee raises the following substantive grounds in the instant appeal: 1. That the Learned Commissioner of Income Tax (Appeals

ASSITANT COMMISSIONER OF INCOME TAX , DEHRADUN vs. POWER MACHINES, NEW DELHI

In the result, appeal preferred by the revenue is dismissed

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

short ‘Act’) in 2 consonance with directions of the Ld Dispute Resolution Panel (DRP) at Rs. 106,810,379/-. Thereafter, the assessee preferred an appeal to Income Tax Appellate Tribunal (ITAT) wherein the tribunal directed the Assessing Officer (Ld. AO) to decide afresh after providing assessee an opportunity of being heard. The assessee is a foreign company registered under