NAUGAON BAHUUDESIYA SAHKARI SAMITI LIMITED,UTTARKASHI vs. DCIT/ ACIT, CENTAL CIRCLE, DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed for statistical purposes

condoned the delay in filing the appeal before the Ld. CIT(A) citing sufficient cause. The case was restored to the Ld. CIT(A) to decide the appeal on merits.", "result": "Partly Allowed", "sections": ["250", "147", "144

GUNJAN JAISWAL,HALDWANI vs. ITO, WARD-2(1)(1), HALDWANI

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

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

144 and Section 144B of the Income Tax Act, 1961 ('Act' for short) by making an addition of Rs. 1,22,00,000/- u/s 69A of the Act. Consequent to the said assessment order, an order of penalty also came to be passed u/s 271(1)(C) of the Act on 21/09/2022. Aggrieved by the assessment order as well

GUNJAN JAISWAL,HALDWANI vs. ITO, HALDWANI

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

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

144 and Section 144B of the Income Tax Act, 1961 ('Act' for short) by making an addition of Rs. 1,22,00,000/- u/s 69A of the Act. Consequent to the said assessment order, an order of penalty also came to be passed u/s 271(1)(C) of the Act on 21/09/2022. Aggrieved by the assessment order as well

USHA GARG,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

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

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

condone the delay of 419 days in filing the present Appeals. 6. Brief facts of the case are that, an assessment order came to be passed on 23/12/2016 and 29/12/2016 u/s 144 r.w. Section

USHA GARG,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

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

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

condone the delay of 419 days in filing the present Appeals. 6. Brief facts of the case are that, an assessment order came to be passed on 23/12/2016 and 29/12/2016 u/s 144 r.w. Section

MOHAMMAD IRFAN,KASHIPUR vs. INCOME TAX OFFICER WARD 2(2)(1), KASHIPUR

In the result, the Appeal of the Assessee is partly allowed for

Bench: Yogesh Kumar U.S. & Shrisanjay Awasthimohammad Irfan V Ito Mahuakheraganj, Near Water, Tank, S Ward 2(2)(1), Kashipur (Udham Singh Nagar) Kashipur, Uttarakhand 244713, Uttarakhand Pan:Adopi8997D Appellant Respondent Assessee By None Revenue By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 09/02/2026 Date Of Pronouncement 11/02/2026

144 r.w. Section 144B of Income Tax Act, 1961 ('Act' for short) by computing the income of the Assessee at Rs. 1,16,13,114/-/- as against returned Nil income filed by the Assesseeby making certain additions. Aggrieved by the assessment order dated 06/12/2023, the Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order

ANNU KUMAR,ROORKEE vs. INCOME TAX OFFICER, DERHADUN

In the result, the Appeal of the Appellant is partly allowed for

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Annu Kumar Vs. Income Tax Officer, C/O. Hemant Arora & Co. Subhash Road, Llp 354-B, 30 Civil Lines, Dehradun, Roorkee Roorkee, Uttarakhand Uttarakhand Pan: Bttpk3087N Appellant Respondent Assessee By Sh. Pavitra Arora, Ca Revenue By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 10/07/2025 Date Of Pronouncement 10/07/2025 Order

144 read with Section 144B of the Income Tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred an Appeal before the Ld. CIT(A) which has been dismissed for delay in latches on27/02/2025 vide order 2 Annu Kumar Vs. ITO impugned. As against the order of the Ld. CIT(A) dated 27/02/2025, the Assessee preferred

PANDITWARI SADHAN SAHKARI SAMITI LIMITED,DEHRADUN vs. INCOME TAX OFFICER , DEHRADUN

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing)

condone the delay and admit the appeals for adjudication. 3. The case of the assessee for the assessment year 2017-18 was sought to be re-opened by the Learned AO vide issuance of notice under section 148 of the Act on the ground that assessee has purchased TDR amounting to Rs 7,55,29,490/-. Since no return

PANDITWARI SADHAN SAHKARI SAMITI LIMITED,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing)

condone the delay and admit the appeals for adjudication. 3. The case of the assessee for the assessment year 2017-18 was sought to be re-opened by the Learned AO vide issuance of notice under section 148 of the Act on the ground that assessee has purchased TDR amounting to Rs 7,55,29,490/-. Since no return

MR. AMAN AGARWAL,RUDRAPUR vs. ITO, RUDRAPUR

In the result, the Appeal of the Assessee is partly allowed for

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 237/Ddn/2024 (A.Y 2017-18) Mr.Aman Agarwal Vs. Income Tax Officer Plot No. B 06, Street No. 02, 2(1)(4)(, Rudrapur, Income Near Shiv Mandir, Model Tax Office, Rudrapur- Colony, Rudrapur, 263153, 263153, Uttarakhand Uttarakhand Pan: Aoppa3091L Appellant Respondent Assessee By None Revenue By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 05/08/2025 Date Of Pronouncement 08/08/2025

Section 144 of Income Tax Act, 1961 ('Act' for short) by computing the income of the Assessee at Rs. 1,01,70,730/- as against returned income of Rs. 3,23,730/- by making an addition of Rs. 98,47,000/- u/s 69A of the Act on account of cash 2 Aman Agarwal VS. ITO deposits/credits. Aggrieved by the assessment

SHRI ASHWANI GARG,HARIDWAR vs. ITO, W-1(3)(1), HARDWAR, HARDWAR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Ashwani Garg, Vs. Ito, Plot No. 106-106A, Sector- Ward-1(3)(1), 6A, Sidcul, Haridwar, Haridwar Uttarakhand (Appellant) (Respondent) Pan:Alcpg7518A Assessee By : None Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 17/03/2025 Date Of Pronouncement 02/04/2025

delay is hereby condoned and appeal of the assessee is admitted and taken up for adjudication. 3. The first issue to be decided in this appeal is as to whether the Learned NFAC was justified in upholding the addition of Rs 21,90,500/- made under section 69A read with section 115BBE of the Act on account of cash deposits

SAHASPUR KISHAN SEWA SAHKARI SAMITI,DEHRADUN vs. ITO, DEHRADUN

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

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

delay of 57 days in filing the above appeals are hereby condoned. 3. Facts in brief are that, the assessment orders have been passed u/s u/s 147 read with Section 144

SAHASPUR KISAN SEWA SAHKARI SAMITI,DEHRADUN vs. ITO, DEHRADUN

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

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

delay of 57 days in filing the above appeals are hereby condoned. 3. Facts in brief are that, the assessment orders have been passed u/s u/s 147 read with Section 144

SAHASPUR KISAN SEWA SAHKARI SAMITI LTD.,DEHRADUN vs. ITO, DEHRADUN

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

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

delay of 57 days in filing the above appeals are hereby condoned. 3. Facts in brief are that, the assessment orders have been passed u/s u/s 147 read with Section 144

BALWINDER SINGH,U.S.NAGAR vs. ITO, W-2(3)(5), , KHATIMA

In the result, both the appeals of the assessee are dismissed as withdrawn

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

144 r.w.s. 144B of the Act dated 25.03.2022 for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2024 and has filed Form 2, vide acknowledgment number 870704361140225 issued by the Department and requested for the withdrawal of this appeal with immediate effect. 2.1. In this regard, the assessee’s letter dated 17.02.2025 is reproduced as under

BALWINDER SINGH,U.S.NAGAR vs. ITO, KHATIMA

In the result, both the appeals of the assessee are dismissed as withdrawn

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

144 r.w.s. 144B of the Act dated 25.03.2022 for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2024 and has filed Form 2, vide acknowledgment number 870704361140225 issued by the Department and requested for the withdrawal of this appeal with immediate effect. 2.1. In this regard, the assessee’s letter dated 17.02.2025 is reproduced as under