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

LAKHME CHAND ASWANI ,HALDWANI vs. ITO, WARD- 1(2), HALDWANI

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

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Through Video Conferencing At New Delhi] [Assessment Year : 2014-15] Lakhme Chand Aswani, Vs Ito, Gajajoli, Uttar Bareilly Road, Ward-1(2), Haldwani, Utarakhand. Haldwani. Pan-Agnpa7702N Appellant Respondent Appellant By Shri Prashant Kacker, Adv. Respondent By Smt.Mayank Prabha Tomar, Sr.Dr Date Of Hearing 22.08.2022 Date Of Pronouncement 31.08.2022 Order

Capital Gains Long Term as well as Short Term was not applicable on agricultural land as it was not a capital

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

KAMAL KISHORE JAISWAL,DEHRADUN vs. ACIT, DEHRADUN

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

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2007-08 Kamal Kishore Jaiswal, Vs Asst. Commissioner Of Income Tax, 23/25, Pritam Road, Central Circle, Dalanwala, Dehradun. Dehradun. (Appellant) (Respondent) Pan No. Acdpk1166C Assessee By : None Revenue By : Sh. N.S. Jangpangi, Cit-Dr Date Of Hearing: 25.04.2022 Date Of Pronouncement: 27.04.2022 Order Per Yogesh Kumar U.S.: This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-Iv, Kanpur Dated 16.01.2017. 2. Brief Facts Of The Case Are That, During The Year Under Consideration, The Assesse Had Sold Plot On Which Long Term Capital Gain (Ltcg)Of Rs.22,62,367/- Has Been Declared In His Return Of Income Filed Under Section 139 Of The Act. Out Of Ltcg, Rs.13,95,000/- Has Been Claimed Exempt Under Section 54F Of The Act, Which Was Invested In The Purchase Of Residential House Property Amounting To Rs.38,95,000/- At Pritam Road, Dehradun. A Loan Amount Of Rs.25 Lakh Had Been Availed From Hdfc Bank For Purchase Of The Said Property. The Balance Amount Of Rs.8,67,367/- As Capital Gain Was Offered To Tax. At The Time Of 2 Kamal Kishore Jaiswal Filing Return Under Section 153A Of The Act, The Assessee Claimed Entire Amount Of Long Term Capital Gain Exempt Under Section 54F Act, Therefore, A Show Cause Notice Has Been Issued To The Assesse & A Reply Has Been Submitted By The Assesse On 05.02.2013 In The Following Manner:

long term capital gain (LTCG)of Rs.22,62,367/- has been declared in his return of income filed

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

GAMGHIR SINGH,DEHRADUN vs. DCIT, CENTRAL CIRCLE, DEHRADUN

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

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Through Video Conferencing At New Delhi] [Assessment Year : 2016-17] Gambhir Singh, Vs Dcit, C/O-Matta Garg & Co., 15-Astley Central Circle, Hall, Dehradun, Uttarakhand. Dehradun. Pan-Edmps0578E Appellant Respondent Appellant By None Respondent By Shri Sanjay Pandey, Sr.Dr Date Of Hearing 23.08.2022 Date Of Pronouncement 30.08.2022 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee For The Assessment Year 2016- 17 Is Directed Against The Order Of Ld. Cit(A)-Iv, Kanpur Dated 20.06.2018. 2. The Assessee Has Raised Following Ground Of Appeal:- 1. “The Learned Assessing Officer As Well As Learned Commissioner Of Income Tax(Appeals) Have Erred In Making & Confirming The Addition Of Rs.2,10,000/- Claimed As Cost Of Improvement Out Of Long Term Gain Offered To Tax. 2. The Order Passed Is Arbitrary, Against The Provisions Of Law & Facts Of The Case.” 3. At The Time Of Hearing, No One Attended The Proceedings On Behalf Of The Assessee. The Assessee Has Not Filed Any Application Seeking Adjournment. It Is Seen From The Records That There Was No Representation On Behalf Of The Assessee On The Last Date Of Hearing As Well. Therefore, The Appeal Of The Assessee Is Taken Up For Hearing In The Absence Of The Assessee & Being Disposed Off On The Basis Of Material Available On Records. 1 | P A G E

Long Term Capital Gain [“LTCG”] of Rs.1,37,96,966/- out of sale of land and while computing

PRAKASHI UNIYAL,DEHRADUN vs. ITO, KOTDWAR

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

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishia Y 2009-10 Appellant Respondent Ms Praksahi Uniyal The Income Tax Officer F-27 Thdc Colony Vs. Kotdwar Ajabpur Dehradun Pan : Ccxpp8494E ( Appellant ) ( Respondent )

long-term capital gain of ₹ 5 97967/– was computed and it was added to the total income of the assessee

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

ANITA NAND CHAHAL,DEHRADUN vs. ITO, WARD-1(1), DEHRADUN

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

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

long-term capital gain on sale of that property by determining one fourth share of the 1/6th share

SHRI VARDHAN GHILDIYAL,DEHRADUN vs. THE INCOME TAX OFFICER, WARD-1(2)(5), DEHRADUN

The appeal of the assessee stands allowed

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmash. Vardhan Ghildiyal Vs. Ito, Ca Mayank Kumar Aggarwal Ward 1(2) (5) 286A 1St Floor, Garhi Cantt. Dehradun Dakra Road, Dehradun- 248001 Pan – (Appellant) (Respondent)

capital gain, Rs. 5,990/- under income from other sources, Rs. 3,50,000/- as agricultural income, Rs. 13,380/- as dividend income and Long Term

GULSHAN KUMAR,DEHRADUN vs. ITO, WARD- 1(3), DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 7350/Del/2017 : Asstt. Year: 2012-13 Gulshan Kumar, Vs Income Tax Officer, 40, Anand Chowk, Ward-1(3), Dehradun Dehradun (Appellant) (Respondent) Pan No. Acdpk1177F Assessee By : Sh. Romal Jain, Ca Revenue By : Sh. N. C. Upadhyay, Sr. Dr Date Of Hearing: 25.04.2022 Date Of Pronouncement: 26.04.2022 Order Per Dr. B. R. R. Kumar: This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A), Haldwani Dated 10.08.2017. 2. Following Grounds Have Been Raised By The Assessee: “1. That On The Facts & In Law The Orders Passed By Assessing Officer (Hereinafter Referred To As The "Ao7 & Commissioner Of Income Tax (Appeals) {Hereinafter Referred To As The "Cit(A)) Are Void-Ab-Initio & Bad In Law. 2. That On Facts & In Law The Cit(A) Has Erred In Upholding The Addition Made By Learned Ao Of Rs 8,74,000/- On Account Of Sale Of Jewellery Made By The Assessee Despite Of The Fact That The Said Sale Was Truly Declared By Assessee In Its Return Of Income. The Addition Made By Learned Ao & Sustained By Hon’Ble Cit (A) Has Been Done On Erroneous & Frivolous Grounds Such As Item Wise Detail Of Sale Of Jewellery Not Provided, Buyer Not Being In Business Of Jewellery & Other Petty Issues. Both

long term capital gains and income from other sources. The assessee filed return of income on 03.03.2014 declaring