PUSHPA DEVI,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result the Appeal of the Assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Pushpa Devi Vs. Income Tax Officer, 31-Awas Vikas Colony, Ward 1(4) (1), Verbhadara Road, Rishikesh, Rishikesh, 249201, Uttarakhand Rishikesh, Uttarakhand Pan: Aldpd9616P Appellant Respondent Assessee By Sh. K. K. Juneja, Adv Revenue By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 10/07/2025 Date Of Pronouncement 08/08/2025 Order

Section 144B of the Income Tax Act, 1961 ('Act' for short) by making an addition of Rs. 36,05,530/- on account of suppression of sale receipts u/s 28 of the Act and also made addition of Rs. 13,74,000/- u/s 68 of the Act on account of unsecured loan. Aggrieved by the assessment order dated 05/03/2024

ACIT, UTTRAKHAND vs. M/S. UTTARANCHAL JAL VIDYUT NIGAM LTD., DEHRADUN

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri Challa Nagendra Prasadassessment Year: 2012-13 Acit, Vs. Uttaranchal Jal Vidyut Circle-2, Nigam Ltd., 13-A, Subhash Road, Ujjwal, Maharani Bagh, Uttarakhand. Gms Road, Dehradun. Pan: Aaacu6672R (Appellant) (Respondent) Assessee By : Dr. Rakesh Gupta, Advocate & Shri Somil Aggarwal, Advocate Revenue By : Smt. Poonam Sharma, Sr. Dr Date Of Hearing : 22.12.2021 Date Of Pronouncement : 24.12.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 29Th December, 2016 Of The Cit(A), Dehradun, Relating To Assessment Year 2012-13. 2. The Only Effective Ground Raised By The Revenue Reads As Under:- “1. The Ld.Cit(A) Has Erred In Law & On Facts By Allowing Depreciation On Assets For Which The Actual Cost As Per Section 43(1) Of The Income Tax Act, 1961 Was Nil. 2. The Order Of The Ld.Cit(Appeals) Be Set Aside & That Of The Assessing Officer Be Restored.”

13,68,568/- on the assets acquired by the UJVNL and added the same to the total income of the assessee. 6. The AO, during the course of assessment proceedings asked the assessee to explain why capacity charges, deemed generation charges and capacity index incentive amounting to Rs.45,31,58,363/- should not be added to the total 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

13 of DRP rules 2009 dated 23 January 2012 for AY 2008-09. Addition qua services in connection with exploration/prospecting /extraction of mineral oil to non-PSC partners 1. The Ld AO has erred on facts and in law in assessing receipts of Rs. 174,219,718/- from non-PSC partners on account of provision of mud- engineering services

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

13 of DRP rules 2009 dated 23 January 2012 for AY 2008-09. Addition qua services in connection with exploration/prospecting /extraction of mineral oil to non-PSC partners 1. The Ld AO has erred on facts and in law in assessing receipts of Rs. 174,219,718/- from non-PSC partners on account of provision of mud- engineering services

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

13 of DRP rules 2009 dated 23 January 2012 for AY 2008-09. Addition qua services in connection with exploration/prospecting /extraction of mineral oil to non-PSC partners 1. The Ld AO has erred on facts and in law in assessing receipts of Rs. 174,219,718/- from non-PSC partners on account of provision of mud- engineering services

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

13 of DRP rules 2009 dated 23 January 2012 for AY 2008-09. Addition qua services in connection with exploration/prospecting /extraction of mineral oil to non-PSC partners 1. The Ld AO has erred on facts and in law in assessing receipts of Rs. 174,219,718/- from non-PSC partners on account of provision of mud- engineering services

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

13 of DRP rules 2009 dated 23 January 2012 for AY 2008-09. Addition qua services in connection with exploration/prospecting /extraction of mineral oil to non-PSC partners 1. The Ld AO has erred on facts and in law in assessing receipts of Rs. 174,219,718/- from non-PSC partners on account of provision of mud- engineering services

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

13 of DRP rules 2009 dated 23 January 2012 for AY 2008-09. Addition qua services in connection with exploration/prospecting /extraction of mineral oil to non-PSC partners 1. The Ld AO has erred on facts and in law in assessing receipts of Rs. 174,219,718/- from non-PSC partners on account of provision of mud- engineering services

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

13 of DRP rules 2009 dated 23 January 2012 for AY 2008-09. Addition qua services in connection with exploration/prospecting /extraction of mineral oil to non-PSC partners 1. The Ld AO has erred on facts and in law in assessing receipts of Rs. 174,219,718/- from non-PSC partners on account of provision of mud- engineering services

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

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

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

8,85,99,875/- in November, 2016. As per AR, the increase in cash sales over the same month of said year is only 19.7%. 11. The availability of stock was submitted to the AO vide submissions dated 26.12.2016 and cash bills & vouchers relating to sales were submitted to the AO on 20.12.2016/21.12.2016. As per AR, a total

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

13: Erroneous levy of interest under section 234B of the Act 13.1 The learned AO erred in law and in facts, in levying consequential interest under section 234B of the Act. Ground No. 14: Violation of principles of natural justice 14.1 The learned AO / DRP erred in law and in facts, in ignoring the submissions and the information

SUNIL SRIVASTAVA,HALDWANI vs. THE INCOME TAX OFFICER, WARD-2(1)(3), HALDWANI

In the result, the appeal of the assessee is allowed

Bench: Him From Time To Time

section 68 of the Act itself would not come into operation. On this limited count itself, the addition made u/s 68 of the Act deserves to be deleted. Sunil Srivastava vs. ITO 9. On the contrary, the assessee tried to furnish the evidences that were available with him to prove that he had procured a contract to supply

DCIT, DEHRADUN vs. M/S INSTITUTE OF CLINICAL RESEARCH (INDIA) SOCIETY,, DEHRADUN

In the result, the appeal filed by the assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

68 of the Act." 6. At the very outset, the ld. counsel for the assessee fairly conceded that Ground No. 1 relating to invocation of provisions of section 13 of the Income-tax Act, 1961 [the Act for short] is to be allowed in favour of the Revenue as the ld CIT(A) upheld the Assessing Officer’s stand

INSTITUTE OF CLINICAL RESEARCH (INDIA) SOCIETY,DEHRADUN vs. ACIT, DEHRADUN

In the result, the appeal filed by the assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

68 of the Act." 6. At the very outset, the ld. counsel for the assessee fairly conceded that Ground No. 1 relating to invocation of provisions of section 13 of the Income-tax Act, 1961 [the Act for short] is to be allowed in favour of the Revenue as the ld CIT(A) upheld the Assessing Officer’s stand

DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN vs. SCHLUMBERGER ASIA SERVICES LTD., DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

68,19,422/- c) Reimbursement amounting to Rs 10,84,47,712/-. 4.5. The ld. AO held that the service tax receipts mentioned in a) above should be included as part of gross contractual receipts taxable u/s 44BB of the Act. As far as amount received towards Lost in Hole, the ld. AO by following the decision

SCHLUMBERGER ASIA SERVICES LTD.,DEHRADUN vs. DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

68,19,422/- c) Reimbursement amounting to Rs 10,84,47,712/-. 4.5. The ld. AO held that the service tax receipts mentioned in a) above should be included as part of gross contractual receipts taxable u/s 44BB of the Act. As far as amount received towards Lost in Hole, the ld. AO by following the decision

DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN vs. SCHLUMBERGER ASIA SERVICES LTD., DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

68,19,422/- c) Reimbursement amounting to Rs 10,84,47,712/-. 4.5. The ld. AO held that the service tax receipts mentioned in a) above should be included as part of gross contractual receipts taxable u/s 44BB of the Act. As far as amount received towards Lost in Hole, the ld. AO by following the decision