MRS. NIDHI YADAV,DEHRADUN vs. ITO, RUDRAPUR

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

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraita No.115/Ddn/2024, A.Y. 2013-14 Ita No.117/Ddn/2024, A.Y. 2015-16 Nidhi Yadav, Vs. Income Tax Officer, B-801, Forest Residency, Ward 2(1)(4), Dehradun, Uttarakhand Income Tax Office, Pin Code: 248014 Rudrapur, Uttarakhand Pan: Acapy5157E (Respondent) Appellant By Sh. Mohit Dev, Ca Respondent By Sh. Amarpal Singh, Sr. Dr Date Of Hearing 06/05/2025 Date Of Pronouncement 31/07/2025 Order Per Avdhesh Kumar Mishra, Am Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

3. Grounds raised in both appeals are almost similar challenging the validity of the reopening of the assessments and additions as under: - “A. That section 69A is not applicable on the appellant as the appellant is in receipt of the source of credit entries as appearing in the bank accounts of the appellant. B. That reopening of assessment by issuing

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

In the result, appeal of the assessee is partly allowed

92,098/-, totaling to INR\n3,57,87,308/-. However, the AO disallowed the deduction u/s 80IA on\nthis income by holding that the same were not directly linked with the\ngeneration and distribution of power and therefore, were not derived\nPage | 4\nITA No.69/DDN/2024\nfrom eligible undertaking. Ld. AR further submits that interest was\nreceived from the employees