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4 results for “reassessment”+ Section 91clear

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Key Topics

Section 144C6Section 12A6Section 1485Section 1474Section 143(3)3Section 69A3Section 113Reassessment3Addition to Income3Section 250

DCIT, CIRCLE- I, INTERNATIONAL TAXATION, DEHRADUN vs. EXPRESS DRILLING SYSTEMS LLC, DEHRADUN

In the result, cross objection filed by the assessee is partly

ITA 6114/DEL/2017[2009-10]Status: DisposedITAT Dehradun26 Sept 2023AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshआ.अ.सं/.I.T.A No.6114/Del/2017 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Dcit, Express Drilling Circle-1, Vs. Systems Llc, International Taxation, C/O Nangia & Co., 1St Floor, Ida, 46, Dehradun, Uttarakhand. E.C. Road, Dehradun, Uttarakhand. Pan No.Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No. 13/Del/2018 (In I.T.A No.6114/Del/2017) िनधा"रणवष"/Assessment Year: 2009-10 बनाम Express Drilling Systems Llc, Dcit, Vs. C/O Nangia & Co., Circle-1, 1St Floor, Ida, 46, International Taxation, E.C. Road, Dehradun, Dehradun, Uttarakhand. Uttarakhand. Pan No. Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 144CSection 234BSection 40

91 (SC). In view of this the Id. AR submitted that the order passed on 31.03.2015 is final order along with the direction to issue demand and challan initiating penalty proceedings is intuition of any merit and is liable to be quashed. 8. The Id. DR stated that this issue has been considered by the Id. CIT (Appeals) in para

2

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

In the result, appeal of the assessee is allowed

ITA 47/DDN/2025[2022-23]Status: DisposedITAT Dehradun29 Oct 2025AY 2022-23
Section 143(3)Section 147Section 250Section 69A

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

SWAMI DARSHANAND INSTITUTE OF MANAGEMENT AND TECHNOLOGY,HARIDWAR vs. ITO, W-1(3)(1), HARIDWAR

In the result, appeal of the assessee is allowed

ITA 129/DDN/2025[2015-16]Status: DisposedITAT Dehradun05 Dec 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalswami Darshanand Institute Of Income Tax Officer, Management & Technology, Ward-1(3)(1), Gurukul Mahavidyalaya, Vs. Haridwar. P.O. Gurukul Kangi, Jwalpur, Haridwar-249407. Pan:Aalas6789G (Appellant) (Respondent) Assessee By Shri Shalil Agarwal, Sr. Adv. & Shri Salies Gupta, Adv. & Shri Uma Shankar, Adv. Department By Shri Amar Pal Singh, Jcit-Dr Date Of Hearing 11.09.2025 Date Of Pronouncement 05.12.2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (‘The Cit(A) In Short) Passed U/S 250 Of The Income Tax Act, 1961, Dated 19.05.2025 For Assessment Year 2015-16. 2. Brief Facts Of The Case Are That The Assessee Is A Society Engaged In Imparting Education. The Ao Based On The Information That Assessee Has Deposited Cash Of Rs.93,10,000/- In The Saving Bank Account Maintained With A Central Bank Of India Which Is Not Declared & Thus Case Was Reopened By Issue Of Notice U/S 148 Of The Act. Thereafter, Submissions Were Made By The Assessee Wherein It Is Claimed That This Account Pertained To Other Society & All The Deposits Are Duly

Section 144BSection 147Section 148Section 148ASection 250Section 69A

reassessment proceedings are a mere pretence and deserves to be quashed. 3. That the learned Commissioner of Income Tax (Appeals) has failed to appreciate the fact that instant proceedings initiated by jurisdictional assessing officer (JAO) were invalid and void ab initio, as the same ought to have been initiated by faceless assessing officer (FAO). 4. That the learned Commissioner

M/S. JAYCEES PUBLIC SCHOOL,NEW DELHI vs. ITO (EXEMPTIONS), DEHRADUN

Appeal is allowed for statistical purpose

ITA 247/DEL/2017[2011-12]Status: DisposedITAT Dehradun29 Apr 2022AY 2011-12

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2011-12

For Appellant: Dr. Rakesh Gupta, Adv and Sh. Shrey Jain AdvFor Respondent: Sh. N. C. Upadhyay, Sr. DR
Section 10Section 11Section 12ASection 147Section 148

91,525/- and claimed expenditure of Rs.3,01,42,243/-. The excess of Rs. 49,282/- has been taxed since the assessee has not having any exemption certificate and an addition of Rs.49,49,282/- has been made on the said ground and a sum of Rs.1,09,257/- has been made on account of unverifiable expenses. As against