ASSITANT COMMISSIONER OF INCOME TAX , DEHRADUN vs. POWER MACHINES, NEW DELHI
In the result, appeal preferred by the revenue is dismissed
ITA 133/DDN/2024[2013-14]Status: DisposedITAT Dehradun27 Feb 2026AY 2013-14
Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)
For Appellant: Shri Ansaul Sachar, AdvFor Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 144Section 271(1)(c)Section 69
setting up of hydro-electric power generating facilities. During the year under consideration, the status of each project/ contract viz a viz their revenue/ status of operation is as under:
Sr. No.
Project
Contract Number
Site
Revenue
Name
Status
1
Balimela
OHPC-
Completed No income during
LMZ/01/2003
subject year
2
Sipat
Bid
Document
Completed No income during