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

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

b) r.w.s. 143(3); and, ITA No.115 & 116/DDN/2019 (for ITA Nos.3944 & 3945/Del/2016 ITA Nos.115 & 116/DDN/2016 AYs: 2010-11 & 2012-13) are directed against the CIT(A)-IV, Kanpur’s orders, both dated 22.05.2019 in case nos. CIT(A)- IV/KNP/10043/DCIT-CC/DDN/2018-19/111 and CIT(A)- IV/KNP/10050/DCIT-CC/DDN/2018-19/112 involving proceedings under section 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred

AKSHAT BANSAL,DEHRADUN vs. DCIT, DEHRADUN

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

b) r.w.s. 143(3); and, ITA No.115 & 116/DDN/2019 (for ITA Nos.3944 & 3945/Del/2016 ITA Nos.115 & 116/DDN/2016 AYs: 2010-11 & 2012-13) are directed against the CIT(A)-IV, Kanpur’s orders, both dated 22.05.2019 in case nos. CIT(A)- IV/KNP/10043/DCIT-CC/DDN/2018-19/111 and CIT(A)- IV/KNP/10050/DCIT-CC/DDN/2018-19/112 involving proceedings under section 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred

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

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

b) r.w.s. 143(3); and, ITA No.115 & 116/DDN/2019 (for ITA Nos.3944 & 3945/Del/2016 ITA Nos.115 & 116/DDN/2016 AYs: 2010-11 & 2012-13) are directed against the CIT(A)-IV, Kanpur’s orders, both dated 22.05.2019 in case nos. CIT(A)- IV/KNP/10043/DCIT-CC/DDN/2018-19/111 and CIT(A)- IV/KNP/10050/DCIT-CC/DDN/2018-19/112 involving proceedings under section 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred

AKSHAT BANSAL,DEHRADUN vs. DCIT, DEHRADUN

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

b) r.w.s. 143(3); and, ITA No.115 & 116/DDN/2019 (for ITA Nos.3944 & 3945/Del/2016 ITA Nos.115 & 116/DDN/2016 AYs: 2010-11 & 2012-13) are directed against the CIT(A)-IV, Kanpur’s orders, both dated 22.05.2019 in case nos. CIT(A)- IV/KNP/10043/DCIT-CC/DDN/2018-19/111 and CIT(A)- IV/KNP/10050/DCIT-CC/DDN/2018-19/112 involving proceedings under section 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred

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 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(1

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(1

ASSITANT COMMISSIONER OF INCOME TAX , DEHRADUN vs. POWER MACHINES, NEW DELHI

In the result, appeal preferred by the revenue is dismissed

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

b)/254 of the Act, determining the total income of the assessee at Rs. 104,546,281/- as against the loss declared by the assessee in its income tax return. The books of accounts of the assessee were rejected by the Ld. AO at the conclusion that no revenue has been reported and only expenses have been claimed, therefore 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.

B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 3400/Del/2015 (A.Y 2008-09) Shri Puran Singh Verma, Vs. DCIT, C/o. Hemant Arora & Co., C.As.; Central Circle, 1, Tyagi Road, Dehradun – 248 001. Dehradun. PAN No. AAIPV5562C AND I.T.A. No. 3401/Del/2015 (A.Y 2009-10) Shri Puran Singh Verma, Vs. DCIT, C/o. Hemant Arora & Co., C.As

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.

B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 3400/Del/2015 (A.Y 2008-09) Shri Puran Singh Verma, Vs. DCIT, C/o. Hemant Arora & Co., C.As.; Central Circle, 1, Tyagi Road, Dehradun – 248 001. Dehradun. PAN No. AAIPV5562C AND I.T.A. No. 3401/Del/2015 (A.Y 2009-10) Shri Puran Singh Verma, Vs. DCIT, C/o. Hemant Arora & Co., C.As