SMT. SAPNA GUPTA,HARIDWAR vs. THE PRINCIPAL COMMISSIONER OF INCOEM TAX, DEHRADUN

In the result, the appeal of the assessee is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2009-10 Smt. Sapna Gupta, Vs The Pr. Cit, 299, Awas Vikas Colony, Dehradun. Vivek Vihar, Haridwar – 249 407, Uttarakhand. Pan: Acspg4083D (Appellant) (Respondent) Assessee By : Shri Rohit Jain, Advocate & Ms Deepashri Rao, Ca Revenue By : Shri N.S. Jangpangi, Cit, Dr Date Of Hearing : 27.04.2023 Date Of Pronouncement : 08.06.2023 Order Per M. Balaganesh, Am: This Appeal In Ita No.16/Ddn/2021 For Ay 2009-10 Arises Out Of The Order Of The Pr. Commissioner Of Income Tax (Appeals), Dehradun, [Hereinafter Referred To As „Ld. Pcit‟, In Short] In Din & Order No. Itba/Rev/F/Rev5/2020- 21/1031815348(1) Dated 27.03.2021 Against The Order Of Assessment Passed U/S 148/147 R.W.S. 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As „The Act‟) Dated 26Th/28Th December, 2018 By The Ld. Assessing Officer, Ward 1(3)(3), Haridwar (Hereinafter Referred To As „Ld. Ao‟). 2. The Only Issue To Be Decided In This Appeal Is As To Whether The Ld. Pcit Was Justified In Invoking Revisionary Jurisdiction U/S 263 Of The Act In Respect Of Disallowance Of Purchases Of Rs 33,35,500/- In The Facts & Circumstances Of The Instant Case.

bogus „purchases‟ made from one M/s Meet Enterprises. 2 2.1. That the PCIT exceeded his jurisdiction in setting aside the reassessment

AMRIT VARSHA UDYOG LTD,KOTDWAR vs. DCIT CIRCLE 1, DEHRADUN

In the result, the Appeal of the Assessee is dismissed

Bench: Sh. Yogesh Kumar U.S. & Sh. Manish Agarwal

bogus purchases made to the extent of Rs. 49,13,825/- from M/s Shri) Ganpati Enterprises, Rs. Rs.15,10,506/- from

SHRI VIBHU GROVER,KOTDWARA vs. PCIT, DEHRADUN

In the result appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalvibhu Grover, Pcit, M/S Grover Sales Corporation, Dehradun. Garage Road, Kotdwara, Vs. Pauri-246169 Pan:Agdpg5842R (Appellant) (Respondent) Assessee By Shri Anil Jain, Adv. Department By Shri S.K. Chaterjee, Cit-Dr

bogus purchases from proprietorship firms of Sh. Manoj Kumar, Dayanand Parasar and Sh. Pawan Mishra. Thereafter, the during the course

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

bogus, then genuine efforts should have been made to prove the purchases to be bogus as well. In the present

REGALIA JEWELS PRIVATE LIMITED ,NEW DELHI vs. DCIT -ACIT CEN CIR DDN, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Regalia Jewels Pvt. Ltd, Vs. Dcit/Acit, Shop No. 05, Dlf Shopping Central Circle, Complex, Near Savitri Dehradun Cinema, Gk-2, Delhi- 110048 (Appellant) (Respondent) Pan:Aaccr9572R Assessee By : Shri D. C. Agarwal, Adv Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 21/03/2025 Date Of Pronouncement 09/04/2025

bogus purchase bills. Accordingly, the case of the assessee was reopened for the issuance u/s 148 of the Act on 30.03.2021. The assessee

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

bogus purchases from Sanjay Jain is appended to this report as Annexure-R1, for necessary action/ intimation. The said list

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT-DCIT, CENTRAL CIRCLE, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

bogus purchases from Sanjay Jain is appended to this report as Annexure-R1, for necessary action/ intimation. The said list

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT - DCIT, CENTRAL CIRCLE, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

bogus purchases from Sanjay Jain is appended to this report as Annexure-R1, for necessary action/ intimation. The said list

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT - DCIT, CENTRAL CIRCLE, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

bogus purchases from Sanjay Jain is appended to this report as Annexure-R1, for necessary action/ intimation. The said list

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

bogus purchases from Sanjay Jain is appended to this report as Annexure-R1, for necessary action/ intimation. The said list

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, DEHRADUN vs. OM PRAKASH GUPTA, DEHRADUN

Appeal of the assessee is allowed

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 160/Ddn/2025 : Asstt. Year: 2023-24 Dcit, Vs Om Prakash Gupta, Central Circle, 19/A, Raj Vihar, Dehradun-2488001 Dehradun-248001 (Appellant) (Respondent) Pan No. Abipg9323M Assessee By : Sh. S. K. Matta, Ca Revenue By : Ms. Poonam Sharma, Cit-Dr Date Of Hearing: 13.01.2026 Date Of Pronouncement: 13.01.2026 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2023-24, Arises Against The Cit(A)-3, Noida’S Din & Order No. Itba/Apl/M/250/2025-26/1076723333(1) Dated 04.06.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961. 2. Heard Both The Parties At Length. Case File Perused.

bogus purchase expenses of Rs.19,50,000/-; we note that the learned CIT(A)’s detailed discussion deleting the same

AJAY GARG,DEHRADUN vs. ACIT CENTRAL CIRCLE DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

bogus purchases. It is also seen that\nassessee in reply to the said notice had filed a detailed reply on 24th

RAJU VERMA,DEHRADUN vs. INCOME TAX OFFICE, CENTRAL CIRCLE

In the result, the appeal filed by assessee is allowed

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2011-12 Raju Verma, Vs. Income Tax Officer, 17/1 Curzon Road, Kotdwar Dehradun (Uttrakhand) (Uttrakhand) Pin 248 001 Pan No. Abipv8176F (Appellant) (Respondent)

bogus purchases was set aside, it could not be said that there was any 3 concealment of facts or furnishing

ADIT, DEHRADUN vs. M/S. DAELIM INDUSTRIAL CO. LTD., DEHRADUN

In the result, appeal of the Revenue is dismissed

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

bogus expenses, justifying that project was towards completion and there was no need of material purchase. How can an assessing

DCIT, RISHIKESH vs. M/S UTTRANCHAL IRON & ISPAT LTD.,, KOTDWAR

In the result, this appeal of the assessee (ITA No

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

bogus liabilities, holding that AO has not really conducted any investigation into genuineness of the purchases, without appreciating the facts

UTTRANCHAL IRON & ISPAT LTD.,KOTDWAR vs. DCIT, CIRCLE- 1(4)(1), RISHIKESH

In the result, this appeal of the assessee (ITA No

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

bogus liabilities, holding that AO has not really conducted any investigation into genuineness of the purchases, without appreciating the facts

M/S A-ONE ENTERPRISES,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalm/S A-One Enterprises, Income Tax Officer, 135/61 East Patel Nagar, Dehradun. Dehradun, Uttarakhand-248001. Vs. Pan-Aanfa5222D (Appellant) (Respondent) Assessee By Shri Saurabh Gupta, Ca Department By Shri A. S. Rana, Sr. Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 18.02.2026 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [‘Ld. Cit(A)’ In Short], Dated 25.08.2025 In Appeal No. Cit(A)/Dehradun/10654/2019-20 Arising Out Of The Assessment Order Passed U/S 143(3) Of The Act, 1961 (The Act’ In Short) Dated 16.12.2029 For Assessment Year 2017-18. 2. Brief Facts Of The Case Are That Assessee Had Filed Its Return Of Income Declaring Total Income At Rs.3,08,939/-. The Case Was Selected For Scrutiny & Assessment Was Completed Vide Order Dated 16.12.2019 At A Total Income Of Rs.51,79,869/- By Making Additions Of Rs.48,49,500/- U/S 68 Of The Act & Rs.21,430/- U/S 41(1) Of The Act. A-One Enterprises Vs. Ito 3. Aggrieved By The Said Order, The Assessee Preferred An Appeal Before The Ld. Cit(A) Who Partly Allowed The Appeal By Allowing The Additions Of Rs.4,49,500/- After Verification By The Ao & Confirmed The Remaining Additions Of Rs. 44.00 Lacs Made U/S 68 Of The Act & Rs. 21,430/- Towards Bogus Liability.

bogus. The necessary copy of the bill is placed at page 110 and copy of ledger account is at page 109 of the PB. As per bill, assessee had purchased

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), DEHRADUN, DEHRADUN vs. CHAKRATA FIRST AND ASSOCIATES, JAIPUR

Appeal is dismissed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2017-18 Acit, Vs. Chakrata First & Circle-1(1)(1), Associates, C/O- Amit Tak 41 Dehradun Sanjay Marg, Hathori Fort, Jaipur, Rajasthan Pan: Aalfc2896B (Appellant) (Respondent) Assessee By Sh. S.K. Ahuja, Ar Department By Sh. Amar Pal Singh, Sr. Dr

purchase and sale, the net loss declared by the assessee at 3.67% is not acceptable. Thus, the AO held that to cover all possible leakages, the net profit rate of 10% will be justifiable. Therefore, in the absence of books of accounts, bills, vouchers, the net profit at 10% of gross receipts or turnover

M/S. KVN AUTO ENGINEERING (P) LTD.,NEW DELHI vs. ITO- 1(2), HALDWANI

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.6446/िद"ी/2016(िन.व. 2012-13) Kvn Auto Engineering (P). Ltd., Plot No. 62, Ramji Vihar, Near Transport Nagar, Haldwani, Uttarakhand ...... अपीलाथ"/Appellant Pan: Aadck-9080-A बनाम Vs. Income Tax Officer-1(2), ..... "ितवादी/Respondent Haldwani, Uttarakhand अपीलाथ" "ारा/ Appellant By : Dr. Rakesh Gupta, Advocate "ितवादी"ारा/Respondent By : Shri Amar Pal Singh, Sr. Dr (Through Vc) सुनवाई क" ितिथ/ Date Of Hearing : 11/02/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 21/02/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), Haldwani (Hereinafter Referred To As 'The Cit(A)') Dated 26.10.2016, For Assessment Year 2012-13. 2. The Assessee In Appeal Has Raised As Many As Eight Grounds. The Gist Of Grounds Raised In Appeal Is Ad Under:

bogus share capital and share premium received from various persons. Narrating facts of the case, he submitted that the Chartered Accountant of assessee has window dressed the balance sheet for obtaining higher credit facilities from the bank had shown share capital and share premium to the tune of Rs.3,30,00,000/- whereas in actual no share capital was received