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

200 and held that reimbursement of freight and transportation expenses was to be added to the gross receipt while computing income u/s 44 BB of the income tax act in the said decision was challenged before the honourable Supreme Court wherein it has been affirmed by the honourable Supreme Court in the decision of Sedco Forex international incorporation versus

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

200 and held that reimbursement of freight and transportation expenses was to be added to the gross receipt while computing income u/s 44 BB of the income tax act in the said decision was challenged before the honourable Supreme Court wherein it has been affirmed by the honourable Supreme Court in the decision of Sedco Forex international incorporation versus

MI OVERSEAS LTD.,NEW DELHI 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

200 and held that reimbursement of freight and transportation expenses was to be added to the gross receipt while computing income u/s 44 BB of the income tax act in the said decision was challenged before the honourable Supreme Court wherein it has been affirmed by the honourable Supreme Court in the decision of Sedco Forex international incorporation versus

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

200 and held that reimbursement of freight and transportation expenses was to be added to the gross receipt while computing income u/s 44 BB of the income tax act in the said decision was challenged before the honourable Supreme Court wherein it has been affirmed by the honourable Supreme Court in the decision of Sedco Forex international incorporation versus

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

200 and held that reimbursement of freight and transportation expenses was to be added to the gross receipt while computing income u/s 44 BB of the income tax act in the said decision was challenged before the honourable Supreme Court wherein it has been affirmed by the honourable Supreme Court in the decision of Sedco Forex international incorporation versus

METRO FROZEN FRUIT & VEGETABLES PVT. LTD.,ROORKEE vs. DCIT, CIRCLE, HARIDWAR

In the result, the appeal of the assessee is party allowed

Bench: Shri R.K. Panda & Shri N. K. Choudhry[Assessment Year: 2009-10] Metro Frozen Fruits & Dcit, Vegetables Pvt. Ltd. Circle Haridwar, Plot No.22, Rajpur, Vs Uttarakhan Bhagwanpur, Roorkee, Uttrakhand Pan-Aaecm4521F Assessee Revenue Assessee By Sh. Piyush Kuchhal, Fca Revenue By Ms. Poonam Sharma Cit-Dr Date Of Hearing 23.02.2022 Date Of Pronouncement 08.03.2022 Order Per R.K. Panda, Am, This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.01.2019 Of The Learned Cit(A), Dehradun, Relating To Assessment Year 2009-10. 2. The Grounds Raised By The Assessee Are As Under:-

Section 143(3) of the Act. 6. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law rejecting the contention of the assessee that approval having been granted in a mechanical manner is bad in law, hence the consequential proceedings u/s 147 of the Act are illegal and liable

BHOPAL SINGH CHAUDHARY,DEHRADUN vs. ITO SRINAGAR, SRINAGAR GARHWAL

Bench: Shri Mahavir Singh & Shri Manish Agarwal

3. Brief facts of the case are that assessee has filed his return of income on 25.03.2018, declaring total income of INR 6,61,010/-. The information was received that assessee had purchased immovable property for INR 15,78,401/- and as per registered Sale Deed, the market value of same was determined

BHOPAL SINGH CHAUDHARY,SRINAGAR GARHWAL vs. ITO SRINAGAR, SRINAGAR GARHWAL

Bench: Shri Mahavir Singh & Shri Manish Agarwal

3. Brief facts of the case are that assessee has filed his return of income on 25.03.2018, declaring total income of INR 6,61,010/-. The information was received that assessee had purchased immovable property for INR 15,78,401/- and as per registered Sale Deed, the market value of same was determined