THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN vs. M/S. SHARDA EXPORTS, HARIDWAR

In the result, appeal of the Assessee in ITA No

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

1,42,07,835/-. A valuation report from an approved valuer was also filed before the ld AO, which in fact is also acknowledged by the ld AO at page 3 of his assessment order. Further, the ld AO also observed in page 3, the Assessee has received export incentives in the form of Duty Draw Bank claim amounting

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN vs. M/S. SHARDA EXPORTS, HARIDWAR

In the result, appeal of the Assessee in ITA No

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

1,42,07,835/-. A valuation report from an approved valuer was also filed before the ld AO, which in fact is also acknowledged by the ld AO at page 3 of his assessment order. Further, the ld AO also observed in page 3, the Assessee has received export incentives in the form of Duty Draw Bank claim amounting

DCIT, CENTRAL CIRCLE, DEHRADUN vs. R.B. ENTERPRISES, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

1,92,88,100 was executed. This 5 | P a g e ITA Nos.3500 & 3501/Del/2017 and purchase was debited as, Land from Kushal Pal as was reflected under Schedule 5 of Current Assets Loans and advances in the Balance Sheet of your assessee as at 31 day of March 2009. This balance sheet for the AY 2009-10 was revised

M/S. R.B. ENTERPRISES,DEHRADUN vs. DCIT, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

1,92,88,100 was executed. This 5 | P a g e ITA Nos.3500 & 3501/Del/2017 and purchase was debited as, Land from Kushal Pal as was reflected under Schedule 5 of Current Assets Loans and advances in the Balance Sheet of your assessee as at 31 day of March 2009. This balance sheet for the AY 2009-10 was revised

M/S. R.B. ENTERPRISES,DEHRADUN vs. DCIT, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

1,92,88,100 was executed. This 5 | P a g e ITA Nos.3500 & 3501/Del/2017 and purchase was debited as, Land from Kushal Pal as was reflected under Schedule 5 of Current Assets Loans and advances in the Balance Sheet of your assessee as at 31 day of March 2009. This balance sheet for the AY 2009-10 was revised

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

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

72, 73 & 41/DDN/2025 SSGR Hospital and Research Centre Vs. DCIT/ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘DEHRADUN/’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 70/DDN/2025 (A.Y 2011-12) I.T.A. No. 71/DDN/2025 (A.Y 2012-13) I.T.A. No. 72/DDN/2025 (A.Y 2013-14) I.T.A. No. 73/DDN/2025 (A.Y 2014-15) I.T.A

SSGR HOSPITAL & RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRLCE, HALDWANI

In the result, appeals of the Assessee in ITA Nos

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

72, 73 & 41/DDN/2025 SSGR Hospital and Research Centre Vs. DCIT/ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘DEHRADUN/’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 70/DDN/2025 (A.Y 2011-12) I.T.A. No. 71/DDN/2025 (A.Y 2012-13) I.T.A. No. 72/DDN/2025 (A.Y 2013-14) I.T.A. No. 73/DDN/2025 (A.Y 2014-15) I.T.A

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

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

72, 73 & 41/DDN/2025 SSGR Hospital and Research Centre Vs. DCIT/ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘DEHRADUN/’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 70/DDN/2025 (A.Y 2011-12) I.T.A. No. 71/DDN/2025 (A.Y 2012-13) I.T.A. No. 72/DDN/2025 (A.Y 2013-14) I.T.A. No. 73/DDN/2025 (A.Y 2014-15) I.T.A

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

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

72, 73 & 41/DDN/2025 SSGR Hospital and Research Centre Vs. DCIT/ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘DEHRADUN/’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 70/DDN/2025 (A.Y 2011-12) I.T.A. No. 71/DDN/2025 (A.Y 2012-13) I.T.A. No. 72/DDN/2025 (A.Y 2013-14) I.T.A. No. 73/DDN/2025 (A.Y 2014-15) I.T.A

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED ,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE,HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

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

72, 73 & 41/DDN/2025 SSGR Hospital and Research Centre Vs. DCIT/ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘DEHRADUN/’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 70/DDN/2025 (A.Y 2011-12) I.T.A. No. 71/DDN/2025 (A.Y 2012-13) I.T.A. No. 72/DDN/2025 (A.Y 2013-14) I.T.A. No. 73/DDN/2025 (A.Y 2014-15) I.T.A

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN vs. M/S. SHARDA EXPORTS, HARIDWAR

In the result, the appeal of the Assessee is allowed and the appeal of the revenue is dismissed

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) M/S. Sharda Exports, Vs. Ito, C/O. Sh. Jitendra Kumar Gupta, Ward-1(3)(3), 219, Railway Road, Meerut Haridawar (Appellant) (Respondent) Pan: Aayfs1694N Dcit, Vs. M/S. Sharda Exports, Central Circle, C/O. Sh. Jitendra Kumar Gupta, Dehradun 219, Railway Road, Meerut (Appellant) (Respondent) Pan: Aayfs1694N

1,42,07,835/-. A valuation report from an approved valuer was also filed before the ld AO, which in fact is also acknowledged by the ld AO at page 3 of his assessment order. Further, the ld AO also observed in page 3, the Assessee has received export incentives in the form of Duty Draw Bank claim amounting

M/S. SHARDA EXPORTS,MEERUT vs. THE INCOME TAX OFFICER, WARD-1(3)(3), HARIDWAR

In the result, the appeal of the Assessee is allowed and the appeal of the revenue is dismissed

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) M/S. Sharda Exports, Vs. Ito, C/O. Sh. Jitendra Kumar Gupta, Ward-1(3)(3), 219, Railway Road, Meerut Haridawar (Appellant) (Respondent) Pan: Aayfs1694N Dcit, Vs. M/S. Sharda Exports, Central Circle, C/O. Sh. Jitendra Kumar Gupta, Dehradun 219, Railway Road, Meerut (Appellant) (Respondent) Pan: Aayfs1694N

1,42,07,835/-. A valuation report from an approved valuer was also filed before the ld AO, which in fact is also acknowledged by the ld AO at page 3 of his assessment order. Further, the ld AO also observed in page 3, the Assessee has received export incentives in the form of Duty Draw Bank claim amounting