ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), DEHRADUN, DEHRADUN vs. CHAKRATA FIRST AND ASSOCIATES, JAIPUR

Appeal is dismissed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2017-18 Acit, Vs. Chakrata First & Circle-1(1)(1), Associates, C/O- Amit Tak 41 Dehradun Sanjay Marg, Hathori Fort, Jaipur, Rajasthan Pan: Aalfc2896B (Appellant) (Respondent) Assessee By Sh. S.K. Ahuja, Ar Department By Sh. Amar Pal Singh, Sr. Dr

reassess it’s net profit “NP” @ 10% on turnover of Rs. 16,61,28,493/-; coming to Rs.1,66,12,849/-; respectively, reading as under: “6.1 The assessee is a partnership firm dealing in the business of liquor. The assessee filed ITR with return loss of Rs.61,02,736/- has shown [17:46, 20/05/2025] RAJESH KUMAR: total turnover

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

In the result, appeal of the Assessee in ITA No

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

set of facts and circumstances, quashed the assessment on the ground of invalid assumption of jurisdiction in following manners: “5. We have heard the rival submissions and perused the materials available on record. The Assessee is a partnership firm and had filed its return of income for AY 2005-06 on 25.07.2005 declaring Nil income. The Assessee is engaged

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

set of facts and circumstances, quashed the assessment on the ground of invalid assumption of jurisdiction in following manners: “5. We have heard the rival submissions and perused the materials available on record. The Assessee is a partnership firm and had filed its return of income for AY 2005-06 on 25.07.2005 declaring Nil income. The Assessee is engaged

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

set of facts and circumstances, quashed the assessment on the ground of invalid assumption of jurisdiction in following manners: “5. We have heard the rival submissions and perused the materials available on record. The Assessee is a partnership firm and had filed its return of income for AY 2005-06 on 25.07.2005 declaring Nil income. The Assessee is engaged

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

In the result, appeal of the Assessee in ITA No

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

set of facts and circumstances, quashed the assessment on the ground of invalid assumption of jurisdiction in following manners: “5. We have heard the rival submissions and perused the materials available on record. The Assessee is a partnership firm and had filed its return of income for AY 2005-06 on 25.07.2005 declaring Nil income. The Assessee is engaged

SIME DARBY ENGINEERING SDN BHD,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN

In the result, appeals of the Assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

set aside the impugned assessment order being barred by limitation as per Section 153 of the Act r.w. Section 144 of the Act. 5. Further, in so far as initial Interim Order granted by Hon'ble Supreme Court dated 22/09/2023 and the dissenting Judgment by the Hon'ble Supreme Court in the case of ACIT Vs. Shelf Drilling Ron Tappmeyer

SIME DARBY ENGINEERING SDN BHD,GURGAON vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-2, DEHRADUN

In the result, appeals of the Assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

set aside the impugned assessment order being barred by limitation as per Section 153 of the Act r.w. Section 144 of the Act. 5. Further, in so far as initial Interim Order granted by Hon'ble Supreme Court dated 22/09/2023 and the dissenting Judgment by the Hon'ble Supreme Court in the case of ACIT Vs. Shelf Drilling Ron Tappmeyer

NATIONAL OILWELL VARCO PTE. LTD.,MUMBAI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, captioned appeals of the Assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

set aside the impugned assessment order being barred by limitation as per Section 153 of the Act r.w. Section 144 of the Act. 5. Further, in so far as initial Interim Order granted by Hon'ble Supreme Court dated 22/09/2023 and the dissenting Judgment by the Hon'ble Supreme Court in the case of ACIT Vs. Shelf Drilling Ron Tappmeyer

NATIONAL OILWELL VARCO PTE. LTD.,MUMBAI vs. DCIT (INTERNATIONAL TAXATION), CI9RCLE-2, DEHRADUN

In the result, captioned appeals of the Assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

set aside the impugned assessment order being barred by limitation as per Section 153 of the Act r.w. Section 144 of the Act. 5. Further, in so far as initial Interim Order granted by Hon'ble Supreme Court dated 22/09/2023 and the dissenting Judgment by the Hon'ble Supreme Court in the case of ACIT Vs. Shelf Drilling Ron Tappmeyer

NATIONAL OILWELL VARCO PTE. LTD. (FORMERLY KNOWN AS VARCO INTERNATIONAL PTE LTD.),MUMBAI vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-2, DEHRADUN

In the result, captioned appeals of the Assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

set aside the impugned assessment order being barred by limitation as per Section 153 of the Act r.w. Section 144 of the Act. 5. Further, in so far as initial Interim Order granted by Hon'ble Supreme Court dated 22/09/2023 and the dissenting Judgment by the Hon'ble Supreme Court in the case of ACIT Vs. Shelf Drilling Ron Tappmeyer

NATIONAL OIL WELL VARCO PTE. LTD (FORMERLY KNOWN AS VARCO INTERNATIONAL PTE. LTD),MAHARASHTRA vs. THE DEPUTY DIRECTOR OF INCOME TAX CIRCLE-1( INTERNATIONAL TAXATION ), DEHRADUN

In the result, captioned appeals of the Assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

set aside the impugned assessment order being barred by limitation as per Section 153 of the Act r.w. Section 144 of the Act. 5. Further, in so far as initial Interim Order granted by Hon'ble Supreme Court dated 22/09/2023 and the dissenting Judgment by the Hon'ble Supreme Court in the case of ACIT Vs. Shelf Drilling Ron Tappmeyer

NATIONAL OILWELL VARCO PTE LTD.,MUMBAI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, captioned appeals of the Assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

set aside the impugned assessment order being barred by limitation as per Section 153 of the Act r.w. Section 144 of the Act. 5. Further, in so far as initial Interim Order granted by Hon'ble Supreme Court dated 22/09/2023 and the dissenting Judgment by the Hon'ble Supreme Court in the case of ACIT Vs. Shelf Drilling Ron Tappmeyer

SIME DARBY ENGINEERING SDNBHD,MALAYSIA vs. THE DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION ) CIRCLE-1, DEHRADUN

In the result, appeals of the Assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

set aside the impugned assessment order being barred by limitation as per Section 153 of the Act r.w. Section 144 of the Act. 5. Further, in so far as initial Interim Order granted by Hon'ble Supreme Court dated 22/09/2023 and the dissenting Judgment by the Hon'ble Supreme Court in the case of ACIT Vs. Shelf Drilling Ron Tappmeyer

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

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

set aside and the order of AO be restored. 5. The appellant craves leave to add or amend any other more ground of appeal as state above as and when needs for doing so may arise. 5. Both the parties invite our attention to the learned CIT(A)’s lower appellate discussion quashing the impugned reopening itself as under

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

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

set aside and the order of AO be restored. 5. The appellant craves leave to add or amend any other more ground of appeal as state above as and when needs for doing so may arise. 5. Both the parties invite our attention to the learned CIT(A)’s lower appellate discussion quashing the impugned reopening itself as under

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

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

set aside and the order of AO be restored. 5. The appellant craves leave to add or amend any other more ground of appeal as state above as and when needs for doing so may arise. 5. Both the parties invite our attention to the learned CIT(A)’s lower appellate discussion quashing the impugned reopening itself as under