MR. RAKESH SHARMA,DELHI vs. ACIT, DEHRADUN

In the result, appeal filed by the assessee in ITA

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

condoned the delay in filing the appeals and taken them for adjudication. 5. Before us, the Ld. AR of the assessee requested that the Appeal No.39/DDN/2024 for Assessment Year 2013-14 be taken as a lead case as it contained entire argument put fourth by both the parties before the lower authorities, therefore, we first take up the appeal

MR. RAKESH SHARMA,DELHI vs. ACIT, DEHRADUN

In the result, appeal filed by the assessee in ITA

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

condoned the delay in filing the appeals and taken them for adjudication. 5. Before us, the Ld. AR of the assessee requested that the Appeal No.39/DDN/2024 for Assessment Year 2013-14 be taken as a lead case as it contained entire argument put fourth by both the parties before the lower authorities, therefore, we first take up the appeal

MR. RAKESH SHARMA,DELHI vs. ACIT, DEHRADUN

In the result, appeal filed by the assessee in ITA

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

condoned the delay in filing the appeals and taken them for adjudication. 5. Before us, the Ld. AR of the assessee requested that the Appeal No.39/DDN/2024 for Assessment Year 2013-14 be taken as a lead case as it contained entire argument put fourth by both the parties before the lower authorities, therefore, we first take up the appeal

SSGR HOSPITAL & RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRLCE, HALDWANI

In the result, appeals of the Assessee in ITA Nos

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED ,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE,HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

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

8. 51/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019160(1) involving proceedings under Section 200A of the Act. Relevant proceedings in all the instant cases are u/s 200A r.w.s. 234E of the Income-tax Act, 1961 (in short “the Act” hereinafter

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

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

8. 51/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019160(1) involving proceedings under Section 200A of the Act. Relevant proceedings in all the instant cases are u/s 200A r.w.s. 234E of the Income-tax Act, 1961 (in short “the Act” hereinafter

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

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

8. 51/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019160(1) involving proceedings under Section 200A of the Act. Relevant proceedings in all the instant cases are u/s 200A r.w.s. 234E of the Income-tax Act, 1961 (in short “the Act” hereinafter

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT (AI, DEHRADUN

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

8. 51/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019160(1) involving proceedings under Section 200A of the Act. Relevant proceedings in all the instant cases are u/s 200A r.w.s. 234E of the Income-tax Act, 1961 (in short “the Act” hereinafter

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

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

8. 51/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019160(1) involving proceedings under Section 200A of the Act. Relevant proceedings in all the instant cases are u/s 200A r.w.s. 234E of the Income-tax Act, 1961 (in short “the Act” hereinafter

CIT(A), DEHRADUN vs. CHIEF EDUCATION OFFICER, DEHRADUN

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

8. 51/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019160(1) involving proceedings under Section 200A of the Act. Relevant proceedings in all the instant cases are u/s 200A r.w.s. 234E of the Income-tax Act, 1961 (in short “the Act” hereinafter

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

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

8. 51/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019160(1) involving proceedings under Section 200A of the Act. Relevant proceedings in all the instant cases are u/s 200A r.w.s. 234E of the Income-tax Act, 1961 (in short “the Act” hereinafter

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT (A), DEHRADUN

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

8. 51/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019160(1) involving proceedings under Section 200A of the Act. Relevant proceedings in all the instant cases are u/s 200A r.w.s. 234E of the Income-tax Act, 1961 (in short “the Act” hereinafter

DISTRICT COOPERATIVE BANK LTD SAHASPUR, DEHRADUN,DEHRADUN vs. DCIT/ACIT, C C DEHRADUN, DEHRADUN

In the result, the Appeals of the Appellant are partly allowed for

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthi

13 A, Subhash Road, Dehradun, Uttarakhand PAN: AAAAD0247R (RESPONDENT) (APPLICANT) Appellant by Sh. D. S. Negi, CA Respondent by Sh. Amar Pal Singh, Sr. DR Date of Hearing 08.04.2026 Date of Pronouncement 15.04.2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals) ADD/JCIT(A) Patna

DISTRICT COOPERATIVE BANK LIMITED,MIYANWALA,DEHRADUN vs. DCIT/ACIT, C C, DEHRADUN

In the result, the Appeals of the Appellant are partly allowed for

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthi

13 A, Subhash Road, Dehradun, Uttarakhand PAN: AAAAD0247R (RESPONDENT) (APPLICANT) Appellant by Sh. D. S. Negi, CA Respondent by Sh. Amar Pal Singh, Sr. DR Date of Hearing 08.04.2026 Date of Pronouncement 15.04.2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals) ADD/JCIT(A) Patna