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

250(6) of the Income-tax Act, 1961 („Act‟), on the following grounds: Initiation of reassessment proceedings 1. The learned CIT(A) has erred in law and in fact, by dismissing the claim of the Appellant that the reassessment proceedings were initiated under section

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

250(6) of the Income-tax Act, 1961 („Act‟), on the following grounds: Initiation of reassessment proceedings 1. The learned CIT(A) has erred in law and in fact, by dismissing the claim of the Appellant that the reassessment proceedings were initiated under section

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

250(6) of the Income-tax Act, 1961 („Act‟), on the following grounds: Initiation of reassessment proceedings 1. The learned CIT(A) has erred in law and in fact, by dismissing the claim of the Appellant that the reassessment proceedings were initiated under section

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

250(6) of the Income-tax Act, 1961 („Act‟), on the following grounds: Initiation of reassessment proceedings 1. The learned CIT(A) has erred in law and in fact, by dismissing the claim of the Appellant that the reassessment proceedings were initiated under section

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

250(6) of the Income-tax Act, 1961 („Act‟), on the following grounds: Initiation of reassessment proceedings 1. The learned CIT(A) has erred in law and in fact, by dismissing the claim of the Appellant that the reassessment proceedings were initiated under section

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order, both dated 29.12.2019 passed u/s 143(3) r.w.s. 153C of the Act pertaining to Assessment Year 2014-15 and 2013-14 respectively. 2. Both appeals filed delayed by 08 days for which an affidavit is filed explaining the circumstances for the delay. It is stated that

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order, both dated 29.12.2019 passed u/s 143(3) r.w.s. 153C of the Act pertaining to Assessment Year 2014-15 and 2013-14 respectively. 2. Both appeals filed delayed by 08 days for which an affidavit is filed explaining the circumstances for the delay. It is stated that

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT-DCIT, CENTRAL CIRCLE, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment orders, all dated 28.12.2019 passed u/s 143(3) r.w.s. 153C of the Act pertaining to Assessment Year 2013-14 to 2015-16 respectively. 2. Ld.AR for the assessee filed an application for admission of additional grounds of appeal and contended containing that these additional grounds of appeal

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT - DCIT, CENTRAL CIRCLE, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment orders, all dated 28.12.2019 passed u/s 143(3) r.w.s. 153C of the Act pertaining to Assessment Year 2013-14 to 2015-16 respectively. 2. Ld.AR for the assessee filed an application for admission of additional grounds of appeal and contended containing that these additional grounds of appeal

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT - DCIT, CENTRAL CIRCLE, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment orders, all dated 28.12.2019 passed u/s 143(3) r.w.s. 153C of the Act pertaining to Assessment Year 2013-14 to 2015-16 respectively. 2. Ld.AR for the assessee filed an application for admission of additional grounds of appeal and contended containing that these additional grounds of appeal

AKHILESH SINGHAL,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result, appeal of the assessee is allowed

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

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

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the Commissioner under sub-section (12) of section 144BA.” 13.1 A perusal of the order sheet entries copy of which is placed at page 37 of the paper book, Volume-I shows that on 30th March

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

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the Commissioner under sub-section (12) of section 144BA.” 13.1 A perusal of the order sheet entries copy of which is placed at page 37 of the paper book, Volume-I shows that on 30th March

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

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the Commissioner under sub-section (12) of section 144BA.” 13.1 A perusal of the order sheet entries copy of which is placed at page 37 of the paper book, Volume-I shows that on 30th March

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

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the Commissioner under sub-section (12) of section 144BA.” 13.1 A perusal of the order sheet entries copy of which is placed at page 37 of the paper book, Volume-I shows that on 30th March

AKHILESH SINGHAL,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result, appeal of the assessee is allowed

reassessment proceedings were void ab initio because the notice 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

RITU SINGHAL,DEHRADUN vs. DCIT/ACIT , CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

reassessment proceedings and an addition of INR 40,91,770/-. The assessee's appeal to the Ld. CIT(A) was partly allowed.", "held": "The Tribunal held that the amounts credited to the employees' bank accounts were salaries and not the assessee's income, therefore, Section 69A of the Income Tax Act was not applicable. The Tribunal also held that

AJAY GARG,DEHRADUN vs. ACIT CENTRAL CIRCLE DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

sections": [ "147", "143(3)", "144B", "139(1)", "132(4)", "250", "148", "148A", "151", "133(6)", "269SS", "269T", "135A" ], "issues": "Whether the reassessment