LAT SMT. SAROJ BANSAL,DEHRADUN vs. ITO, WARD-2(3), DEHRADUN

In the result, the appeal is allowed for statistical purposes

short-term gains from the said property by engaging herself in the adventure of any trade. 7. Per contra, learned DR vehemently argued that the assessee has divided its lands into several plots and had sold those plots to several parties. The assessee has also sold the property in assessment year 2011-12 and similarly in assessment year

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

short] under section [u/s] 263 for A.Y. 2015-16 dated 26.03.2021 against the order of reassessment passed u/s 143(3) rws 147 of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated 30.10.2018 by the Assessing Officer, ITO, Ward-1(1), Dehradun (hereinafter referred to as „ld. AO‟). 2. The assessee has raised the following grounds

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

In the result, appeal of the assessee for assessment year

short term capital gains in the facts and circumstances of the instant case. 12. We have heard the rival

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

In the result, appeal of the assessee for assessment year

short term capital gains in the facts and circumstances of the instant case. 12. We have heard the rival

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

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

short ‘the Act') issued and\nserved on the assessee. In response, the assessee filed its submissions through\ne-portal.\n\n3. During the proceedings, the Assessing Officer (‘AO') observed that during the\ndemonetization period i.e. 9th November, 2016 to 30th December, 2016, the\nassessee has deposited Specified Bank Notes (‘SBN') in its bank account\nmaintained with Punjab National Bank

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.

term capital gain' to be taxed under Section 112A of the Act or normal provisions under the head 'short

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

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

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.

short term capital gain earned had not been shown by it in returns filed earlier u/s 139 of the I.T.Act

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.

short term capital gain earned had not been shown by it in returns filed earlier u/s 139 of the I.T.Act

KULAVENDRA KAUR,JASPUR vs. INCOME-TAX OFFICER, WARD-2(2)(1) KASHIPUR, KASHIPUR

Appeal is partly allowed

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 81/Ddn/2025 : Asstt. Year: 2016-17 Kulavendra Kaur Vs Income Tax Officer, M/S Gurukirpa Boutique, Village- Ward-2(2)(1), Hamirowal, Jaspur, Kashipur, Kashipur, Uttarakhand-244712 Uttarakhand-244713 (Appellant) (Respondent) Pan No. Dugpk4830R Assessee By : Sh. Harhit Goel, Adv. Revenue By : Sh. Amar Pal Singh, Sr. Dr Date Of Hearing: 12.01.2026 Date Of Pronouncement: 12.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2016-17, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/10734919886(1) Dated 20.02.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961. 2. Heard Both The Parties At Length. Case File Perused.

short term capital gains arising therefrom as assessable under the provisions of the Act. Coming to the foregoing

LATE SHRI CHANDRA PRAKASH CHAUDHARY THROUGH LEAGAL HEIR MRS. ANJU CHAUDHARY,NEW DELHI vs. DCIT, CIRCLE- 1 , DEHRADUN

Short Term Capital Gain Rs. 26,383/- Income from other sources Rs. 12,388/- Taxable Income Rs. 35,81,330/- 4. Aggrieved

LATE SHRI CHANDRA PRAKASH CHAUDHARY THROUGH LEAGAL HEIR MRS. ANJU CHAUDHARY,NEW DELHI vs. DCIT, CIRCLE- 1 , DEHRADUN

Short Term Capital Gain Rs. 26,383/- Income from other sources Rs. 12,388/- Taxable Income Rs. 35,81,330/- 4. Aggrieved

AKRAM,ROORKEE vs. DCIT, CIRCLE, HARIDWAR

Appeal is partly allowed for statistical purposes in above terms

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

term capital gains of Rs.57,65,625/- in the assessee’s hands. We are further 2 Akram taken to the learned CIT(A)’s detailed discussion upholding the assessment findings to this effect reading as under: “7. Coming to the addition itself, the AO received information that industrial land measuring 10490 sq. mtrs. situated at village Lakeshwari, Bhagwanpur

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.

short term capital gain earned has been surrendered in the return filed u/s 153A.He has disclosed total sale

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.

short term capital gain earned has been surrendered in the return filed u/s 153A.He has disclosed total sale

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.

short term capital gain earned has been surrendered in the return filed u/s 153A.He has disclosed total sale

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.

short term capital gain earned has been surrendered in the return filed u/s 153A.He has disclosed total sale

HEMANT DALAKOTE,HALDWANI vs. ACIT CIRCLE 2(1)(1), HALDWANI

Appeal is allowed for statistical purposes

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

short term capital gains of Rs.24,15,000/- representing the difference between actual sale consideration and the stamp