MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

Section 195 of the income tax act and therefore not required to pay interest u/s 234B & 234C of the act. 58. Ground number 10 and 11 are with respect to the initiation of the penalty proceedings u/s 271

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

Section 195 of the income tax act and therefore not required to pay interest u/s 234B & 234C of the act. 58. Ground number 10 and 11 are with respect to the initiation of the penalty proceedings u/s 271

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

Section 195 of the income tax act and therefore not required to pay interest u/s 234B & 234C of the act. 58. Ground number 10 and 11 are with respect to the initiation of the penalty proceedings u/s 271

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

Section 195 of the income tax act and therefore not required to pay interest u/s 234B & 234C of the act. 58. Ground number 10 and 11 are with respect to the initiation of the penalty proceedings u/s 271

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

Section 195 of the income tax act and therefore not required to pay interest u/s 234B & 234C of the act. 58. Ground number 10 and 11 are with respect to the initiation of the penalty proceedings u/s 271

AKHILESH SINGHAL,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result, appeal of the assessee is allowed

penalty levied u/s 271(1)(b) were deemed non-est and quashed.", "result": "Allowed", "sections": [ "271(1)(b)", "148", "147", "144", "144B", "250", "69A", "234A", "234B

SCHLUMBERGER ASIA SERVICES LTD.,GURGAON vs. DDIT, DEHRADUN

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

Bench: Shri R.K. Panda & Shri C.N. Prasad[Assessment Year: 2011-12] Schlumberger Asia Services Deputy Director Of Income Tax Limited, (International Taxation), 14Th Floor, Tower C, Building Dehradun No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan-Aadcs1107J Assessee Revenue [Assessment Year: 2011-12] Deputy Director Of Income Tax Schlumberger Asia Services (International Taxation), Limited, Dehradun 14Th Floor, Tower C, Building No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan- Aadcs1107J Revenue Assessee Assessee By Sh. Salil Kapoor, Adv. Ms. Ananya Kappor & Ms. Soumya Singh, Adv. Revenue By Sh. T.S.Mapwal, Sr.Dr

234B of the Act. This ground is allowed following the case of Maersk reported in 334 ITR 79 (UK). 11. Ground nos. 10 and 11 challenge the initiation of penalty proceedings u/s 27IB and 271(l)(c) of the Act. These grounds are dismissed on the ground that mere initiation of penalty is not an appellable matter

AKHILESH SINGHAL,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result, appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode]

penalty order, both dated 07.09.2022 passed u/s 271(1)(b) of the Act for Assessment Years 2014-15 & 2015-16 respectively. ITA Nos.64, 78 & 79/DDN/2024 2. As these three appeals are having the issues which are inter- linked, inter-connected and this fact has been admitted by both the parties during the course of hearing before us, therefore, all three

AKHILESH SINGHAL,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result, appeal of the assessee is allowed

u/s 148 and subsequent notices were not served on the assessee at the correct address or email ID. Consequently, the penalty levied for non-compliance was deleted.", "result": "Allowed", "sections": [ "271(1)(b)", "148", "147", "144", "144B", "69A", "250", "142(1)", "234A", "234B

M/S. VANTAGE INTERNATIONAL MANAGEMENT CO.,MUMBAI vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-2, DEHRADUN

The appeal of the assessee is partly allowed

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing) M/S. Vantage International Vs Dcit Management Co. (International Taxation), C/O. Srbc & Associates Llp, Circle-2, Aayakar Bhawan, 14Th Floor, The Ruby, 29 13A, Subhash Road, Senapati Bapat Marg, Dadar Dehradun (West), Mumbai, Aadcv3089Q (Respondent) (Appellant) Appellant By Sh. M. P. Lohia, Ca, Sh. Sanjay Shukla, Ca Respondent By Sh. Naveen Chandra Upadhyaya, Sr. Dr Date Of Hearing 17.11.2020 Date Of Pronouncement 23.11.2020

u/s 44BB of Income Tax Act, 1961 is not correct. Hence, Ground No. 1 and 2 are allowed. As regards to Ground No. 3 relating to levying of interest under Section 234B, the same is consequential, hence dismissed. As regards to Ground No. 4 relating to penalty under Section 271

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

In the result, appeal of the assessee is partly allowed

penalty proceedings u/s 271(1)(c) of the Act which is\npremature at this stage and thus, dismissed.\nPage | 17\nITA No.69/DDN/2024\n24 Ground of appeal No.6 raised by the assessee is with respect to\ncharging of interest u/s 234A whereas the assessee though the return\nof income was filed within the extended due date.\n25. Heard both the parties

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

u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961. The issues for both the appeals are similar in nature. 2. The assessee raised the following grounds of appeal in ITA No. 13/DDN/2022 for Assessment Year 2015-16: “The Appellant objects to the order dated 18 February 2022 passed by the Deputy Commissioner of Income Tax (International Taxation

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

u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961. The issues for both the appeals are similar in nature. 2. The assessee raised the following grounds of appeal in ITA No. 13/DDN/2022 for Assessment Year 2015-16: “The Appellant objects to the order dated 18 February 2022 passed by the Deputy Commissioner of Income Tax (International Taxation

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

234B and 234C of the Income Tax Act, 1961. 32. That the applicant craves leave to, add, amend, alter and/ or delete any of the above grounds of appeal at or before the time of hearing.” 7. Similar grounds have been raised by assessee in ITA Nos. 164, 166, 162, 161 & 165/DDN/2019 for A.Ys

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

234B and 234C of the Income Tax Act, 1961. 32. That the applicant craves leave to, add, amend, alter and/ or delete any of the above grounds of appeal at or before the time of hearing.” 7. Similar grounds have been raised by assessee in ITA Nos. 164, 166, 162, 161 & 165/DDN/2019 for A.Ys

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

234B and 234C of the Income Tax Act, 1961. 32. That the applicant craves leave to, add, amend, alter and/ or delete any of the above grounds of appeal at or before the time of hearing.” 7. Similar grounds have been raised by assessee in ITA Nos. 164, 166, 162, 161 & 165/DDN/2019 for A.Ys

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

234B and 234C of the Income Tax Act, 1961. 32. That the applicant craves leave to, add, amend, alter and/ or delete any of the above grounds of appeal at or before the time of hearing.” 7. Similar grounds have been raised by assessee in ITA Nos. 164, 166, 162, 161 & 165/DDN/2019 for A.Ys