DCIT, CC, , DEHRADUN vs. SRIVAAS PROJECTS PRIVATE LTD, RISHIKESH

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

section 68 of the Act and added back to the income of the assessee. However, before first appellate authority, assessee did furnish all the requisite details/supporting evidences in respect of share application money/share premium by way of additional evidences. From the details furnished, it is observed that the assessee had received share capital and share premium from its holding

SOCIAL EDUCATIONAL AND WELFARE ASSOCIATION,HALDWANI vs. ITO, HALDWANI, HALDWANI

Appeal is partly allowed for statistical purposes

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

68 on account of undisclosed income and appellant’s submission/reply filed during appellate proceedings, it is seen that AO has made addition of Rs” 3.1 This leaves the assessee aggrieved. 4. Mr. Taran Deep Singh vehemently argues during the course of hearing that both the lower authorities ought to have treated the assessee is entitled for section 11 exmeption

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

68 in respect of unsecured loans have not been obtained during the Financial Year relevant to the Assessment Year 2011-12. The appellant therefore, pray that the appeal may be 4. admitted and orders may be passed rendering justice to the appellant. That the Appellant craves for the right to add, alter, amend 5. or delete any ground of appeal

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

11 against the order of the learned CIT – A –II, Dehradun dated 31 July 2013 wherein the appeal filed by the assessee against the order of assessment passed by The Assistant Director Of Income Tax, International Taxation, Dehradun u/s 143 (3) read with Section 144C (3) of The Income Tax Act dated 14 May 2013 was partly allowed. Both

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

11 against the order of the learned CIT – A –II, Dehradun dated 31 July 2013 wherein the appeal filed by the assessee against the order of assessment passed by The Assistant Director Of Income Tax, International Taxation, Dehradun u/s 143 (3) read with Section 144C (3) of The Income Tax Act dated 14 May 2013 was partly allowed. Both

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

11 against the order of the learned CIT – A –II, Dehradun dated 31 July 2013 wherein the appeal filed by the assessee against the order of assessment passed by The Assistant Director Of Income Tax, International Taxation, Dehradun u/s 143 (3) read with Section 144C (3) of The Income Tax Act dated 14 May 2013 was partly allowed. Both

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

11 against the order of the learned CIT – A –II, Dehradun dated 31 July 2013 wherein the appeal filed by the assessee against the order of assessment passed by The Assistant Director Of Income Tax, International Taxation, Dehradun u/s 143 (3) read with Section 144C (3) of The Income Tax Act dated 14 May 2013 was partly allowed. Both

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

11 against the order of the learned CIT – A –II, Dehradun dated 31 July 2013 wherein the appeal filed by the assessee against the order of assessment passed by The Assistant Director Of Income Tax, International Taxation, Dehradun u/s 143 (3) read with Section 144C (3) of The Income Tax Act dated 14 May 2013 was partly allowed. Both

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

11 against the order of the learned CIT – A –II, Dehradun dated 31 July 2013 wherein the appeal filed by the assessee against the order of assessment passed by The Assistant Director Of Income Tax, International Taxation, Dehradun u/s 143 (3) read with Section 144C (3) of The Income Tax Act dated 14 May 2013 was partly allowed. Both

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

11 against the order of the learned CIT – A –II, Dehradun dated 31 July 2013 wherein the appeal filed by the assessee against the order of assessment passed by The Assistant Director Of Income Tax, International Taxation, Dehradun u/s 143 (3) read with Section 144C (3) of The Income Tax Act dated 14 May 2013 was partly allowed. Both

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

SHRI RAMESH BATTA,DEHRADUN vs. ACIT, DEHRADUN

In the result, appeal of the Assessee in both the cases are allowed and appeal filed by the Revenue in both the cases are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalacit, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. Cit, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Acit, Shri Ramesh Batta, Central Circle, As Agent Of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent)

11. A plain reading of the aforesaid provision evinces an uncontrived position of law that the approval under Section 153D of the Act has to be granted for "each assessment year" referred to in clause (b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High

DCIT, DEHRADUN vs. SHRI RAMESH BATTA, DEHRADUN

In the result, appeal of the Assessee in both the cases are allowed and appeal filed by the Revenue in both the cases are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalacit, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. Cit, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Acit, Shri Ramesh Batta, Central Circle, As Agent Of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent)

11. A plain reading of the aforesaid provision evinces an uncontrived position of law that the approval under Section 153D of the Act has to be granted for "each assessment year" referred to in clause (b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High

SHRI RAMESH BATTA,DEHRADUN vs. ACIT, DEHRADUN

In the result, appeal of the Assessee in both the cases are allowed and appeal filed by the Revenue in both the cases are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalacit, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. Cit, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Acit, Shri Ramesh Batta, Central Circle, As Agent Of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent)

11. A plain reading of the aforesaid provision evinces an uncontrived position of law that the approval under Section 153D of the Act has to be granted for "each assessment year" referred to in clause (b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High

DCIT, DEHRADUN vs. SH. RAMESH BATTA AS AGENT OF SMT. KAVITA AHUJA, DEHRADUN

In the result, appeal of the Assessee in both the cases are allowed and appeal filed by the Revenue in both the cases are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalacit, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. Cit, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Acit, Shri Ramesh Batta, Central Circle, As Agent Of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent)

11. A plain reading of the aforesaid provision evinces an uncontrived position of law that the approval under Section 153D of the Act has to be granted for "each assessment year" referred to in clause (b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High

AJAY KUMAR MAMGAIN,RISHIKESH vs. ITO, WARD-1(4)(1), RISHIKESH

In the result, appeal filed by the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

11 lakhs and hence it was added under section 68 of the income tax act. Accordingly the total income of the assessee was determined u/s 143 (3) rws 147 of the Act at ₹ 1 474340/– against the returned income of ₹ 3 74340 by passing an order on 28/12/2016. 5. The assessee aggrieved with the order of the learned assessing

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

68,600/- paid to the State Excise department as unexplained. The AO also noticed that the assessee, licensee of country liquor appointed by the 4 Reena Verma State Govt., had picked up her allotted quota of liquor from India Glycols Ltd. by making cash payment of Rs.40,09,123/- in contravention to section

ACIT, MEERUT vs. SHRI SACHIN UPADHAYA, DEHRADUN

In the result, the appeal is dismissed

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2007-08

section 68 of the act. 8.2 Before the first appellate authority, the assessee furnished date wise details of the transaction and submitted that substantial sum of money was withdrawn in cash from his bank account. Further explaining, the assessee submitted that the cash was withdrawn as the assessee was in the process of buying