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

In the result, appeal of the assessee for assessment year

132 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) in the Doon Valley Distillers/Breweries group of cases on 18.03.2016. One Shri Rameshwar Havelia Kuanwala, Dehradun, was belonging to Doon Valley group, was also searched, wherein certain papers relating to assessee were found. After recording satisfaction, a notice under Page 2 of 14 ITA Nos.2336 & 117/Del/2019

DIGVIJAY SINGH,DEHRADIM vs. DCIT,CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee for assessment year

132 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) in the Doon Valley Distillers/Breweries group of cases on 18.03.2016. One Shri Rameshwar Havelia Kuanwala, Dehradun, was belonging to Doon Valley group, was also searched, wherein certain papers relating to assessee were found. After recording satisfaction, a notice under Page 2 of 14 ITA Nos.2336 & 117/Del/2019

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

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

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

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.

section 54, the entire amount of Rs.50 lakhs is liable for taxation. Penalty u/s 271(l)(c) of the l.T.Act,1961 is also initiated for furnishing of inaccurate particulars of income and concealment. (Addition: Rs. 50,00,000/-)”. 4. As against the assessment order dated 28/03/2013, the assessee preferred an appeal before the CIT(A), the Ld.CIT(A) vide order

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.

section 54, the entire amount of Rs.50 lakhs is liable for taxation. Penalty u/s 271(l)(c) of the l.T.Act,1961 is also initiated for furnishing of inaccurate particulars of income and concealment. (Addition: Rs. 50,00,000/-)”. 4. As against the assessment order dated 28/03/2013, the assessee preferred an appeal before the CIT(A), the Ld.CIT(A) vide order

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.

B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 3398/Del/2015 (A.Y 2008-09) Shri Aditya Verma, Vs. DCIT, C/o. Hemant Arora & Co., Central Circle, C.As.; 1, Tyagi Road, Dehradun. Dehradun – 248 001. PAN No. ADZPV9884H I.T.A. No. 3399/Del/2015 (A.Y 2009-10) Shri Aditya Verma, Vs. DCIT, C/o. Hemant Arora & Co., Central Circle, C.As

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.

B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 3398/Del/2015 (A.Y 2008-09) Shri Aditya Verma, Vs. DCIT, C/o. Hemant Arora & Co., Central Circle, C.As.; 1, Tyagi Road, Dehradun. Dehradun – 248 001. PAN No. ADZPV9884H I.T.A. No. 3399/Del/2015 (A.Y 2009-10) Shri Aditya Verma, Vs. DCIT, C/o. Hemant Arora & Co., Central Circle, C.As

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.

section 54F(1) are satisfied in the present case and therefore the appellant is eligible to claim deduction u/s 54F of Rs. 1,90,86,224/- 4.1 That on facts and in law the AO/CIT(A) have erred in not appreciating that following properties inherited by the appellant are not a "residential house as they are commercial properties