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

4) and (5) of section 250 - Held, yes” Further, the Ld. ITAT Ahmedabad Bench 'C' in the case of Deputy Commissioner of Income-tax vs. J.A. Infracon (P.) Ltd reported at [2025] 171 taxmann.com 228 (Ahmedabad - Trib.) has held as under: “Commissioner (Appeals) called for a remand report from Assessing Officer and issued notice under section 133(6) parties namely

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 M/s Meet Enterprises‟ having being settled under the YsV was amenable to immunity and consequently, fell outside the scope of revisionary jurisdiction under section 263 of the Act. 2.4. That the PCIT erred in setting aside the reassessment order on aforesaid issue on vague/ general ground, without pointing out the error, much less prejudice

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

4 AmritVarshaUdyog Ltd. entity and the transactions. It shall also be noted that the proprietors of these entities have already admitted that no goods were supplied from these firms which clearly shows that the purchase made by the appellant is bogus in nature. 7.4 In the impugned case the AO has conducted proper enquiries on the alleged accommodation entry/ bogus

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

4 IT No.110/DDN/2024 Shri Vibhu Grover vs. PCIT the Revenue and was passed after making all the necessary enquiries and examining the veracity of the purchases claimed by the assessee. He therefore, prayed that the revision order passed u/s 263 deserves to be quashed. 9. On the other hand, the Ld. CIT-DR vehemently supported the orders of the lower

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

purchase of 4 I.T.A. No. 803/Del/2012 equipments and materials and their subsequent utilization. Merely on the basis of a blanket statement that the expenditure on material is almost equal to the receipts hence the same is dubious or bogus, is not enough to arrive at a conclusion that the entire expenditure is worthy of being disallowed. Furthermore, no enquiries were

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\nMarch, 2020 which was sent through email to the AO, however, such reply\nwas not considered and the order was passed u/s 148A(d) recording the\nsatisfaction that it is a fit case for issue of notice

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

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

section 153Aof the Income Tax Act, 1961 in the ease of M/s. DEEPAK BULDERS & ENGINEERS INDIA PVT. LTD. A search n/s 132 of Income Tax Act was conducted on an Entry operator Sanjay Jain along with his facilitators and some of his beneficiaries who were found to be generating cash against bogus billing of cement and other such items

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

section 153Aof the Income Tax Act, 1961 in the ease of M/s. DEEPAK BULDERS & ENGINEERS INDIA PVT. LTD. A search n/s 132 of Income Tax Act was conducted on an Entry operator Sanjay Jain along with his facilitators and some of his beneficiaries who were found to be generating cash against bogus billing of cement and other such items

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

section 153Aof the Income Tax Act, 1961 in the ease of M/s. DEEPAK BULDERS & ENGINEERS INDIA PVT. LTD. A search n/s 132 of Income Tax Act was conducted on an Entry operator Sanjay Jain along with his facilitators and some of his beneficiaries who were found to be generating cash against bogus billing of cement and other such items

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

section 153Aof the Income Tax Act, 1961 in the ease of M/s. DEEPAK BULDERS & ENGINEERS INDIA PVT. LTD. A search n/s 132 of Income Tax Act was conducted on an Entry operator Sanjay Jain along with his facilitators and some of his beneficiaries who were found to be generating cash against bogus billing of cement and other such items

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

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

section 153Aof the Income Tax Act, 1961 in the ease of M/s. DEEPAK BULDERS & ENGINEERS INDIA PVT. LTD. A search n/s 132 of Income Tax Act was conducted on an Entry operator Sanjay Jain along with his facilitators and some of his beneficiaries who were found to be generating cash against bogus billing of cement and other such items

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)

4. Learned Authorised Representative for assessee submitted that the Income Tax Appellate Tribunal, Dehradun Bench, New Delhi in ITA No.94/DDN/2023 vide order dated 09.04.2025 set aside quantum order and for want of valid approval u/s. 153D of the Act. Since, the entire assessment proceedings have been quashed by the Income Tax Appellate Tribunal, the penalty proceedings based on the assessment

MB PETROLEUM SERVICES LLC,MUMBAI vs. DDIT, DEHRADUN

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

Bench: Shri Saktijit Dey & Shri M. Balaganeshmb Petroleum Services Llc, Vs. Ddit, Kirtane & Pandit, H-16, Circle-1, Saraswati Colony, Sitaldevi International Taxation, Temple Road, Mahim, Dehradun Mumbai (Appellant) (Respondent) Pan: Aaecm2604H

4. We have heard the rival submissions and perused the materials available on record. At the outset, we find that the additional ground of appeal raised by the assessee is a legal issue and does not require verification of any facts. Hence, it is admitted and taken up for adjudication along with main grounds of appeal. 5. From the perusal

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

section 145 of the Income Tax Act, 1961 as discrepancies found in the books and the book results shown by the assessee was not amenable to verification. 2. The Ld. CIT (A) has erred in law and on facts in deleting addition of Rs. 11,54,74,533/ out of Rs. 13,76,29,909/ made on account of bogus

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

section 145 of the Income Tax Act, 1961 as discrepancies found in the books and the book results shown by the assessee was not amenable to verification. 2. The Ld. CIT (A) has erred in law and on facts in deleting addition of Rs. 11,54,74,533/ out of Rs. 13,76,29,909/ made on account of bogus

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

section 145(3) considering that no books of account and bills or vouchers were furnished. The AO further held that since the assessee did not produce any books of account, such as stock register, purchase and sale book, cash book, bills or vouchers related to the expenses, purchase and sale, the net loss declared by the assessee

KOMA SINGHAL,DEHRADUN vs. DCIT/ACIT CEN CIR, DEHRADUN

In the result, Appeal of the Assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

4 KomaSinghal 7. We have heard both the parties and perused the material available on record. During the year under consideration, the Assessee sold an immovable property situated at MaujaJeevangarh, Vikas Nagar, Dehradun. The Assessee claimed to have incurred improvement cost for constructed of a building thereon by spending Rs. 27, 93,430/- and accordingly indexation benefit was claimed