SHRI ABHISHEK JOSHI,DEHRADUN vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX , DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Sh. Saktijit Dey & Shri M. Balaganeshshri Abhishek Joshi, Vs. The Pr. Cit, C/O. Parimal Patet, Gk Patet & Dehradun Co, 14 Abhishek Tower, Subhash Road, Dehradun (Appellant) (Respondent) Pan: Ajopj4300M Assessee By : Dr. Rakesh Gupta, Adv Shri Somil Aggarwal, Adv Revenue By: Shri N. S. Jangpangi, Cit Dr Date Of Hearing 26/07/2023 Date Of Pronouncement 15/09/2023

long term capital gain worked out to Rs. 65,97,510/-. The reasons also mentioned that the land

ITO, WARD-1(1)(3), DEHRADUN, DEHRADUN vs. TRISHLA STEEL PVT LTD, DEHRADUN

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

long term capital gain, the Ld. CIT(A) called for the remand\nreport from the Ld. AO and also

SMT. KUSUM KUJWAL,NAINITAL vs. PCIT, BAIREILLY

Appeal is dismissed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

Long Term Capital Gain and business profit as well, hence, the order is erroneous and prejudicial to the interest

DCIT, CENTRAL CIRCLE, DEHRADUN vs. SHREEVAAS INFRABUILD PVT. LTD., NEW DELHI

In the result, appeal is dismissed

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2015-16 Dcit, Central Circle, Versus Shreevaas Infrabuild Pvt. Ltd. 2Nd Floor, Mgf Metropolitan Dehradun. Mall, Saket, New Delhi. Pan: Aaocs9940A (Appellant) (Respondent) Assessee By : Sh. Rajesh Malhotra, Ca Revenue By : Sh. N.S. Jangpangi, Cit/Dr Date Of Hearing : 21.06.2023 Date Of Pronouncement: 23.06.2023 Order This Is An Appeal By The Assessee Against Order Dated 19.03.2019 Of Learned Commissioner Of Income-Tax (Appeals)-Iv, Kanpur Pertaining To The Assessment Year 2015-16. 2. The Only Dispute In The Present Appeal Relates To The Deletion Of Addition Made By The Assessing Officer On Account Of Capital Gain By Invoking Provisions Of Section 50C Of The Income-Tax Act, 1961. 3. Briefly, The Facts Are, In Course Of Assessment Proceedings

long term capital gain in terms of section 50C(1) of the Act, the assessee objected. Based on the objections

SH. IRSHAD ILAHI,DEHRADUN vs. ITO, W- 1(3), DEHRADUN

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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2014-15 Irshad Ilahi, Income Tax Officer, 96 Colli Camp, Turner Road, Ward-1(3), Clement Town, Dehradun, Vs Dehradun Uttarkhand-248001 Pan-Acmpi0814J Appellant Respondent

Long Term Capital Gains on sale of a property was proposed to be taxed. The AO in absence

AKRAM,ROORKEE vs. DCIT, CIRCLE, HARIDWAR

Appeal is partly allowed for statistical purposes in above terms

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandra

long term capital gains of Rs.57,65,625/- in the assessee’s hands. We are further 2 Akram

OMWATI,DEHRADUN vs. PR.CIT, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshsmt. Omwati Pr. Cit W/O Sh. Dariyav Singh Dehradun 171/1, Vasant Vihar, Vs. Dehradun Pan-Aanpw 6438K (Appellant) (Respondent)

long term capital gain which they had earned in pursuance of transfer of their residential property being House

DAVINDER KUMAR MAGO,PUNJABI BAGH vs. DCIT/ACIT CENTRAL CIRCLE, DDN, DEHRADUN

In the result appeal of the assessee is allowed

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2019-20] Davinder Kumar Mago Vs Dcit/Acit 12/1, Punjabi Bagh, Central Circle, External Punjabi Bagh, Dehradun New Delhi-110026 Uttarakhand Pan-Ajhpm9802A Appellant Respondent Appellant By Shri Ajay Wadhwa, Adv. (Vc) Respondent By Ms. Poonam Sharma, Cit Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026 Order Per Manish Agarwal, Am : This Appeal Filed By The Assessee Against The Order By Pr.Cit (Central), Kanpur At Meerut Passed U/S 263 Of The Income Tax Act, 1861 (“The Act”) Dated 08.01.2026 Arising Out Of The Order Passed U/S 143(3) R.W.S. 147 Of The Act.

capital gain tax under the head 'long term capital gain' to be taxed under Section 112A

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

term capital gain at Rs 1,59,183/- and long term capital gain of Rs 12,61,857/-, which

VIJAY KUMAR GUPTA,RISHIKESH vs. INCOME-TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI, RISHIKESH

Appeal is partly allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2014-15 Sh. Vijay Kumar Gupta, Vs. Income Tax Officer, Hig-8, Rishilok Colony, Ward-1(4)(1), Nehru Marg, Rishikesh, Rishikesh Uttarakhand Pan :Bcepg9295E (Appellant) (Respondent) Assessee By Sh. K.K. Juneja, Adv. Department By Sh. A.S. Rana, Sr. Dr

long- term capital gains addition; in the course of assessment framed on 25th march, 2022 and upheld in the lower

SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND

Appeal is partly allowed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

capital gains and other sources in the return of income. During the impugned assessment year, assessee had sold urban agricultural land at a sum of Rs. 3,16,40,375/- and had shown long term

MRS. DHOOMI DEVI,CHAMOLI vs. ITO, W-1(4)4, SRINAGAR, CHAMOLI

In the result, appeal of the assessee is partly allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2022-23] Mrs. Dhoomi Devi Vs Ito C/O-Hotel Udai Palace Near . Ward-1(4)4 Narsingh Temple Srignagar, Chamoli Joshimath Chamoli, Uttarakhand-246174 Uttarakhand-246443 Pan-Adkpd6984B Appellant Respondent Assessee By Shri Tarandeep Singh, Adv. Revenue By Shri A.S. Rana, Sr. Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 13.02.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 08.08.2024 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Nfac/2021-22/10329482 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 05.03.2024 Passed U/S 143(3) R.W.S. 144B Of The Act Pertaining To Assessment Year 2022-23. 2. Brief Facts Of The Case Are That Assessee Is An Individual & The Case Was Selected For Scrutiny Under Cass For Reason I.E. “Large Investment In Immovable Property As Compared To The Total Income”. The Ao Than Passed The Assessment Order U/S 143(3) R.W.S. 144B On 05.03.2024 At A Total Income Of Inr 2,70,31,224/- As Against The Total Income Declared At Inr 29,45,000/- In The Return Of Income Filed By The Assessee.

long terms capital gains from the sale of said property, assessee claimed deduction u/s 54EC for investment in NHAI

NIRMAL SINGH,KASHIPUR vs. COMMISSIONER OF INCOME TAX APPEALS, NATIONAL FACELESS APPEAL CENTRE

Appeal is partly allowed

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

long term capital gains arising therefrom amounting to Rs.52,14,139/- as well. The necessary prima facie inference

POONAM POKHRIYAL,DEHRA DUN vs. INCOME TAX OFFICER, BUDH NAGAR

In the result, the Appeal of the Assessee is partly allowed for

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 14/Ddn/2025 (A.Y 2012-13) Poonam Pokhriyal Vs. Income Tax Officer House No. 59/2, New Colony, Ward 5(2)(4), Ayakar Ballupur Bhawan, Sector 24, Uttarakhand Uttar Pradesh Pan: Atipp4959N Appellant Respondent Assessee By None Revenue By Sh. A. S. Rana, Sr. Dr Date Of Hearing 06/08/2025 Date Of Pronouncement 08/08/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals) Addl/Jcit(A)-2, Vadodara

Long Term Capital Gain. Aggrieved by the assessment order dated 20/11/2019, the Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide

SH. NITIN SINGHAL,U.S.NAGAR vs. ITO, U.S.NAGAR

In the result, appeal filed by the Assessee is dismissed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 08/Ddn/2024 (A.Y 2015-16) Sh. Nitin Singhal Vs. Ito Matta Garg & Co. Chartered U.S. Nagar Accountants, 15, Astley Hall, Ward-2(2)(4), Bajpur, Dehradun, Uttarakhand Udhamsingh Nagar, Pan: Aqwps4877P Uttarakhand, 262401

long term capital gain on sale of shares, of Rs. 2,25,000/- as unexplained expenses and Rs. 1,31,237/- under

SH. AROON KUMAR SINHA,DEHRADUN vs. ITO, WARD-1(1), DEHRADUN

Appeal is allowed for statistical purposes

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2015-16 Sh. Aroon Kumar Sinha, Vs. Income Tax Officer, 1, Army Office Enclave, Ward-1(1), Laxmipur Po, Umedpur, Dehradun Dehradun, Uttarakhand Pan :Aidps7458R (Appellant) (Respondent) Assessee By None Department By Sh. A.S. Rana, Sr. Dr Date Of Hearing 17.03.2025 Date Of Pronouncement 23.04.2025 Order

long-term capital gains amounting to Rs. 53,32,900/- after adopting sale consideration as Rs.60.50 lakhs than

MEENAKSHI KUMAR,DEHRADUN vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DEHRADUN

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

Bench: Shri Shamim Yahya & Shri Kul Bharat[Through Video Conferencing] [Assessment Year : 2015-16] Meenakshi Kumar, Vs Pr.Cit, C/O-Matta Garg & Co., Dehradun. 15, Astley Hall, Dehradun, Uttarakhand-248001. Pan-Agipk3345G Appellant Respondent Appellant By None Respondent By Shri N.S.Jangpangi, Cit Dr Date Of Hearing 27.07.2023 Date Of Pronouncement 27.07.2023 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee For The Assessment Year 2015-16 Is Directed Against The Order Of Ld.Pr. Cit-1, Dehradun Dated 09.03.2020. 2. The Assessee Has Raised Following Grounds Of Appeal:-

Long Term Capital Gain at NIL. Ld. Pr. CIT proceeded to set aside the assessment and directed the AO to re-examine

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

long term\ntransmission customer/DICs as the case may be, beyond a period of 60 days\nfrom the date of billing, a late payment surcharge at the rate of 1.50% per month\nshall be levied by the generating company or the transmission licensee, as the\ncase may be'\n3.3.\nThe above provides that in case the purchaser fails