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

justice. Addition qua services in connection with exploration/ prospecting/ extraction of mineral oil to PSC and non -PSC partners 3. Without prejudice to above, the impugned order passed is without the authority of law , contrary to law , illegal and untenable interalia for the following reasons: a. The AO has grossly erred in assessing that only a part of the income

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

justice. Addition qua services in connection with exploration/ prospecting/ extraction of mineral oil to PSC and non -PSC partners 3. Without prejudice to above, the impugned order passed is without the authority of law , contrary to law , illegal and untenable interalia for the following reasons: a. The AO has grossly erred in assessing that only a part of the income

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

justice. Addition qua services in connection with exploration/ prospecting/ extraction of mineral oil to PSC and non -PSC partners 3. Without prejudice to above, the impugned order passed is without the authority of law , contrary to law , illegal and untenable interalia for the following reasons: a. The AO has grossly erred in assessing that only a part of the income

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

justice. Addition qua services in connection with exploration/ prospecting/ extraction of mineral oil to PSC and non -PSC partners 3. Without prejudice to above, the impugned order passed is without the authority of law , contrary to law , illegal and untenable interalia for the following reasons: a. The AO has grossly erred in assessing that only a part of the income

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

justice. Addition qua services in connection with exploration/ prospecting/ extraction of mineral oil to PSC and non -PSC partners 3. Without prejudice to above, the impugned order passed is without the authority of law , contrary to law , illegal and untenable interalia for the following reasons: a. The AO has grossly erred in assessing that only a part of the income

RAJESH AGGARWAL,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN

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

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) Rajesh Aggarwal, Vs. Dcit, B-4, New Sabzi Mandi, Vikash Central Circle, Nagar, Distti. Dehradun Dehradun (Appellant) (Respondent) Pan: Aanpa7592E Assessee By : Shri Rajiv Sahni, Ca Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 24/08/2023 Date Of Pronouncement 15/09/2023

justice to the appellant.” 3. At the outset, we find that the appeal of the assessee is delayed by 2 days. The assessee has furnished an affidavit explaining the reasons for the delay. Considering the same, we are inclined to condone the delay and admit the appeal of the assessee for adjudication. 4. We have heard the rival submission

M/S. NANAK CHAND ASSOCIATES,NEW DELHI vs. ITO, NEW DELHI

In the result appeal of the assessee is partly allowed

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

natural justice. M/s Nanak Chand Associates vs. ITO 5. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in making adhoc disallowance of Rs.3,08,819/- on account of indirect expenses (as mentioned at page 9 of assessment order). 6. That

RAJESH AGGARWAL ,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

natural justice. 2. since the Assessment Order is based on a time barred revised Return. . That the assessment, of income by the Ld AO is erroneous 3. since additions made to the returned income under Section 68

KUNWAR TOSEEN,KOTDWAR DISTT. PAURI GARHWAL vs. INCOME TAX OFFICER , KOTDWAR

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

Sections 142(1) dated 26.09.2022, 01.11.2022, letter dated 22.12.2022 and show- cause-notices dated 29.12.2022, 15.02.2023, 27.02.2023 and 10.03.2023, no compliance was made by Assessee. Ld. AO passed assessment order dated 14.03.2023. In pursuance to assessment order dated 14.03.2023. Ld. AO passed penalty order dated 05.09.2023. 3. Against assessment order dated 14.03.2023 and penalty order 05.09.2023, the assessee filed applications

KUNWAR TOSEEN,KOTDWAR DISTT. PAURI GARHWAL vs. INCOME TAX OFFICER, KOTDWAR

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

Sections 142(1) dated 26.09.2022, 01.11.2022, letter dated 22.12.2022 and show- cause-notices dated 29.12.2022, 15.02.2023, 27.02.2023 and 10.03.2023, no compliance was made by Assessee. Ld. AO passed assessment order dated 14.03.2023. In pursuance to assessment order dated 14.03.2023. Ld. AO passed penalty order dated 05.09.2023. 3. Against assessment order dated 14.03.2023 and penalty order 05.09.2023, the assessee filed applications

DEPUTY COMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, DEHRADUN vs. KAMAL JEWELLERS, DEHRADUN

In the result, Appeal of the Revenue in ITA

Bench: Sh. Yogesh Kumar Us & Sh. Manish Agarwal

68. The AR has contended that as the AO has not questioned the genuineness of purchases and other expenses, then how can the sales be questioned. A perusal of the assessment order reveals that the AO has not given any finding to the effect that the purchases, the opening stock and the closing stock of the assessee firm is questionable

REENA VERMA,HARIDWAR vs. ITO, WARD-1(3)(5), ROORKEE

In the result, the appeal of the assessee stands partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

natural justice and hence vitiated. 5. That the learned Commissioner of Income Tax (Appeals) has further erred in upholding the levy of interest, which are not leviable on the facts of the instant case. It is therefore, prayed that, it be held that assessment made by the learned Income Tax Officer and sustained by the learned Commissioner of Income

BG EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, DDIT/ADIT (INTERNATIONAL TAXATION), CIRCLE -1, DEHRADUN

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

68,11,169 by treating it as pre-operative in nature. 6 6.2 The learned AO / DRP erred in not appreciating that the said expenditure was incurred wholly and exclusively for the purpose of the Appellant’s business in India. 6.3 The learned AO / DRP erred in not appreciating that this expenditure was held as allowable

M/S PARASNATH FUELS (P) LTD.,DEHRADUN vs. DCIT, DEHRADUN

In the result, appeal of the assessee stands partly allowed for statistical purposes

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalparasnath Fuels Pvt. Ltd., The Dcit, Circle 1(1), 28 Feet Road, Dehradun Vikas Nagar, Vs Dehradun - 248198 Pan-Aaicp2190D Assessee Revenue Assessee By Dr. Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. Revenue By Sh. Amar Pal Singh, Jcit Sr. Dr Date Of Hearing 11.09.2025 Date Of Pronouncement 28.11.2025 Order Per Manish Agarwal, Am, This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appellate Centre [Cit(A), In Short], Dated 08.10.2024 In Appeal No. Nfac/2016-17/10104734 Arising Out Of The Order Passed U/S 147 Of The Income Tax Act, 1961 (‘The Act’) Dt. 08.10.2024 For Assessment Year 2017-18. 2. The Assessee Has Raised Following Grounds Of Appeal: 1. That Having Regard To The Facts & Circumstances Of The Case, Assumption Of Jurisdiction In Initiating The Proceedings U/S 147 & Passing The Impugned Order U/S 147/144B & That Too Without Complying With Mandatory Conditions U/S 147 To 151A Parasnath Fuels Pvt.Ltd. Vs. Dcit

natural justice. 5. Before us, ld.AR of the assessee submits that before the AO, assessee had filed the confirmations of the loans taken and also filed their ITR’s wherein the interest paid by the assessee was duly offered for tax by the lender companies. Copies of the bank statements of both the lender companies were also filed. However

SIDHARTH BUILDWELL LLP,DEHRADUN vs. ACIT, C- 1(2)(1), DEHRADUN

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmansidharth Buildwell Llp Vs. Acit, 1, Darshiningate, Kanwali, Circle 1(2)(1), Kanwali B.O. Dehradun Haripuram, Dehradun Pan: Acufs6966M (Appellant) (Respondent) Assessee By: Ms. Komal Sachev, Ca Revenue By: Sh. A.S.Rana, Sr. Dr Date Of Hearing: 14.01.2026 Date Of Order : 27.02.2026 Order Per S. Rifaur Rahman: The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Ld. Cit(A)”, For Short] Dated 07.06.2024 For The Assessment Year 2017-18. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income On 07.11.2017 Declaring Income At Rs. 95,08,920/- For Assessment Year 2017- 18. The Case Was Selected For Complete Scrutiny Through Cass With The Reasons “Higher Turnover Reported In Service Tax Return As Compared To Itr, Large Increase In Unsecured Loans During The Year, Real Estate Business

natural justice. 2. Incorrect Observations of The AO w.r.t. Submissions Made By the Appellant. 3. Provisions of Section 68 incorrectly

BG EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX DDIT/ADIT (INTERNATIONAL TAXATION ) CIRCLE-1, DEHRADUN

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

Bench: Shri R.K. Panda & Shri V.P. Raoassessment Years: 2016-17

justice 13.1. The learned AO / DRP erred in law and in facts, in ignoring the submissions and the information furnished by the Appellant during the assessment proceedings. Ground No. 14: Short credit for Tax deducted at source 14.1. The learned AO erred in not granting credit of tax deducted at source to the extent of Rs.2,37,656. Ground

WEATHERFORD OIL TOOLS M E LTD.,DEHRADUN vs. DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

68,74,954 as the income attributable to the Appellants PE from offshore supply of goods and thereby confirming the addition of INR 34,20,203. Ground No. 2 That on the facts and in the circumstances of the case and in law the Ld CIT(A) erred in arbitrary applying the 3 ITA Nos. 7334, 7477 & 7848/Del./2017

WEATHERFORD OIL TOOLS ME LTD.,DEHRADUN vs. ACIT, CIRCLE- II, INTERNATIONAL TAXATION, DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

68,74,954 as the income attributable to the Appellants PE from offshore supply of goods and thereby confirming the addition of INR 34,20,203. Ground No. 2 That on the facts and in the circumstances of the case and in law the Ld CIT(A) erred in arbitrary applying the 3 ITA Nos. 7334, 7477 & 7848/Del./2017