MR. SANDEEP SINGH NEGI,KOTDWARA vs. DCIT CENTRAL CIRCLE , DEHRADUN, DEHRADUN
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Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN
Before: Shri Raj Kumar Chauhan & Shri Sanjay Awasthi
Per Raj Kumar Chauhan, Judicial Member:
These appeals filed by the assessee are directed against the orders dated 23.07.2025 of ld. CIT(A)-3, Noida passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as "the Act"). By this common order, we propose to decide the ITA Nos. 204, 205 & 206/DDN/2026 as the parties are same and factual matrix is also same and in order to avoid multiplicity of decision, the same are being disposed off accordingly. ITA No. 206/DDN/2026 is taken as “lead” case.
During the arguments, it was brought to our notice that there is a delay of 197 days
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