SHRI CHHOTEY LAL VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

section 292C. 2.2 there was a clear finding of fact recorded by the Ld. AO in the assessment order that the agreement to sell dated 14.10.2007 did not materialize which has either been totally ignored or not appreciated by the Ld. CIT(A). 2.3 that the Ld. CLT(A) has erred in not appreciating the fact that there

SHRI CHHOTEY LAL VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

section 292C. 2.2 there was a clear finding of fact recorded by the Ld. AO in the assessment order that the agreement to sell dated 14.10.2007 did not materialize which has either been totally ignored or not appreciated by the Ld. CIT(A). 2.3 that the Ld. CLT(A) has erred in not appreciating the fact that there

AKSHAT BANSAL,DEHRADUN vs. DCIT, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

132-Doon Palm City, Central Circle, Pathri Bagh, Dehradun Dehradun PAN :AIFPB5542H (Appellant) (Respondent) Assessee by None Department by Sh. S.K. Chaterjee, CIT(DR) Date of hearing 08.01.2025 Date of pronouncement 29.01.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s four appeals i.e. ITA Nos. 3944 & 3945/Del/2016 (for AYs: 2011-12 & 2012-13) arise against the Commissioner of Income

AKSHAT BANSAL,DEHRADUN vs. DCIT, CENTRAL CIRCLE , DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

132-Doon Palm City, Central Circle, Pathri Bagh, Dehradun Dehradun PAN :AIFPB5542H (Appellant) (Respondent) Assessee by None Department by Sh. S.K. Chaterjee, CIT(DR) Date of hearing 08.01.2025 Date of pronouncement 29.01.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s four appeals i.e. ITA Nos. 3944 & 3945/Del/2016 (for AYs: 2011-12 & 2012-13) arise against the Commissioner of Income

AKSHAT BANSAL,DEHRADUN vs. DCIT, CENTRAL CIRCLE , DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

132-Doon Palm City, Central Circle, Pathri Bagh, Dehradun Dehradun PAN :AIFPB5542H (Appellant) (Respondent) Assessee by None Department by Sh. S.K. Chaterjee, CIT(DR) Date of hearing 08.01.2025 Date of pronouncement 29.01.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s four appeals i.e. ITA Nos. 3944 & 3945/Del/2016 (for AYs: 2011-12 & 2012-13) arise against the Commissioner of Income

AKSHAT BANSAL,DEHRADUN vs. DCIT, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

132-Doon Palm City, Central Circle, Pathri Bagh, Dehradun Dehradun PAN :AIFPB5542H (Appellant) (Respondent) Assessee by None Department by Sh. S.K. Chaterjee, CIT(DR) Date of hearing 08.01.2025 Date of pronouncement 29.01.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s four appeals i.e. ITA Nos. 3944 & 3945/Del/2016 (for AYs: 2011-12 & 2012-13) arise against the Commissioner of Income

MEENA JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted u/s 132

MANSI JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted u/s 132

MANAV JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted u/s 132

MANAV JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted u/s 132

MANSI JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted u/s 132

MEENA JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted u/s 132

SHRI SHAHAZAD ALI,DEHRADUN vs. ITO, DEHRADUN

In the result, appeals are partly allowed as indicated above

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2007-08 Salim Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Bapba5312H (Appellant) (Respondent) Assessment Year: 2007-08 Azad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azvpa8477F (Respondent) (Appellant) Assessment Year: 2007-08 Shahzad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azopa9077A (Respondent) (Appellant) Assessees By : Sh. Saurabh Gupta, Ca & Sh. Rishabh Gupta, Ca Revenue By : Sh. A.S. Rana, Cit/Dr Date Of Hearing : 19.06.2023 Date Of Pronouncement: 23.06.2023

132 of the Act was conducted in case of R.B. Enterprises, a firm belonging to Shri Rakesh Batta group, on 04.03.2009. On examination of materials seized, it was found that M/s. R.B. Enterprises had purchased lands from certain persons through registered sale deeds dated 26.12.2006, 06.02.2007 and 12.03.2007 for a total consideration of Rs.52,43,720/-. From the information found

SHRI AZAD ALI,DEHRADUN vs. ITO, DEHRADUN

In the result, appeals are partly allowed as indicated above

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2007-08 Salim Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Bapba5312H (Appellant) (Respondent) Assessment Year: 2007-08 Azad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azvpa8477F (Respondent) (Appellant) Assessment Year: 2007-08 Shahzad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azopa9077A (Respondent) (Appellant) Assessees By : Sh. Saurabh Gupta, Ca & Sh. Rishabh Gupta, Ca Revenue By : Sh. A.S. Rana, Cit/Dr Date Of Hearing : 19.06.2023 Date Of Pronouncement: 23.06.2023

132 of the Act was conducted in case of R.B. Enterprises, a firm belonging to Shri Rakesh Batta group, on 04.03.2009. On examination of materials seized, it was found that M/s. R.B. Enterprises had purchased lands from certain persons through registered sale deeds dated 26.12.2006, 06.02.2007 and 12.03.2007 for a total consideration of Rs.52,43,720/-. From the information found

SHRI SALIM ALI,DEHRADUN vs. ITO, DEHRADUN

In the result, appeals are partly allowed as indicated above

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2007-08 Salim Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Bapba5312H (Appellant) (Respondent) Assessment Year: 2007-08 Azad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azvpa8477F (Respondent) (Appellant) Assessment Year: 2007-08 Shahzad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azopa9077A (Respondent) (Appellant) Assessees By : Sh. Saurabh Gupta, Ca & Sh. Rishabh Gupta, Ca Revenue By : Sh. A.S. Rana, Cit/Dr Date Of Hearing : 19.06.2023 Date Of Pronouncement: 23.06.2023

132 of the Act was conducted in case of R.B. Enterprises, a firm belonging to Shri Rakesh Batta group, on 04.03.2009. On examination of materials seized, it was found that M/s. R.B. Enterprises had purchased lands from certain persons through registered sale deeds dated 26.12.2006, 06.02.2007 and 12.03.2007 for a total consideration of Rs.52,43,720/-. From the information found

SHRI PURAN SINGH VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

capital gain earned has been surrendered in the return filed u/s 153A.He has disclosed total sale consideration of Rs.3,28,000/- on sale of khasra no. 317 i.e. 1/3 rd share during the year under assessment and remaining share has been surrendered by aditya verma and chottey lal verma in their returns of income. This means that total sale consideration

SHRI ADITYA VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section. 3. That on the facts and circumstances of the case and in law, the Hon’ble CIT(A) has erred in upholding the penalty levied u/s 271(1)(c) of the Act inter alia because- 3.1. The appellant had made full disclosure of all his income in the return filed in response to notice issued u/s 153A

SHRI ADITYA VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section. 3. That on the facts and circumstances of the case and in law, the Hon’ble CIT(A) has erred in upholding the penalty levied u/s 271(1)(c) of the Act inter alia because- 3.1. The appellant had made full disclosure of all his income in the return filed in response to notice issued u/s 153A