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

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 as order

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

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 as order

SHRI VIBHU GROVER,KOTDWARA vs. PCIT, DEHRADUN

In the result appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalvibhu Grover, Pcit, M/S Grover Sales Corporation, Dehradun. Garage Road, Kotdwara, Vs. Pauri-246169 Pan:Agdpg5842R (Appellant) (Respondent) Assessee By Shri Anil Jain, Adv. Department By Shri S.K. Chaterjee, Cit-Dr

delay in filing the appeal, therefore, the same is hereby condoned and appeal is admitted for adjudication on merits. 4. Brief facts of the case are that assessee is an individual and case of the assessee was reopened u/s 147 in terms of the reason recorded which are available at PB page 21 & 22. According to the same, assessee took

RAJESH AGGARWAL ,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

condone the delay and admit the appeals of the assessee for adjudication. 2. As identical issues are involved in all these appeals, they are taken up together and disposed of by this common order for the sake of convenience. AY: 2011-12 3. The assessee has raised the following grounds of appeal: That the Order passed

PURAN SINGH NEGI,HALDWANI vs. THE ASSIST COMMISSIONER OF INCOME TAX , NANITAL

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

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 33/Ddn/2020 (A.Y 2016-17)

delay in filing the present appeal is condoned. 5 Puran Singh Negi 4. Brief facts of the case are that, the assessee filed return for the Assessment Year 2016-17 declaring NIL income. Subsequently, the assessee has filed revised return declaring total income of Rs. 37,17,350/- (after availing deduction under Chapter VI (A) the revised return was selected

NEERAJ SINGHAL,DEHRADUN vs. DCIT ACIT CEN CIR , DDN , DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Neeraj Singhal, Vs. Dcit/Acit, Haripur, Kalsi, Dehradun, Central Circle, Uttarakhand Dehradun (Appellant) (Respondent) Pan: Apzps7059D Assessee By : Shri Harshit Gupta, Ca Revenue By: Shri S. K. Chaterjee, Cit Dr Date Of Hearing 19/03/2025 Date Of Pronouncement 09/04/2025

condone the delay and admit the appeal of the assessee for adjudication. 3. The assessee is has raised the following grounds of appeal:- “1) The learned CIT (Appeals) has erred both in law and on facts by making an addition based on an image recovered from the mobile phone of a third party i.e. Sh. Anuj Kumar Singhal. This action

KARAM SAFETY PRIVATE LIMITED,SITARGANJ vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Delay condoned. Heard the learned Senior Counsel appearing for the parties. We do not find any reason to interfere with the impugned judgment(s) passed by the High Court. In view of this, we find no merit in the appeals and special leave petitions. Accordingly, the appeals and special leave petitions are dismissed.” 25. The doctrine of merger results

KARAM SAFETY PRIVATE LIMITED,UDHAM SINGH NAGAR vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Delay condoned. Heard the learned Senior Counsel appearing for the parties. We do not find any reason to interfere with the impugned judgment(s) passed by the High Court. In view of this, we find no merit in the appeals and special leave petitions. Accordingly, the appeals and special leave petitions are dismissed.” 25. The doctrine of merger results

NAINITAL DISTRICT CO-OPERATIVE BANK,HALDWANI vs. ACIT, CIRCLE-1, HALDWANI

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

condonation petition giving the reasons for the delay. This appeal has been listed for hearing on 27.07.2021, 28.09.2021, 01.12.2021, 08.02.2022, 27.04.2022, 29.06.2022, 23.08.2022, 12.10.2022, 20.02.2023, 20.06.2023, 25.07.2023, 20.09.2023 and on 19.10.2023. On none of these occasions, there was any representation from the side of the assessee nor any adjournment request has been filed. The Ld. DR also placed on record

NAINITAL DISTRICT CO-OPERATIVE BANK,HALDWANI vs. DCIT, CIRCLE-1, HALDWANI

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

condonation petition giving the reasons for the delay. This appeal has been listed for hearing on 27.07.2021, 28.09.2021, 01.12.2021, 08.02.2022, 27.04.2022, 29.06.2022, 23.08.2022, 12.10.2022, 20.02.2023, 20.06.2023, 25.07.2023, 20.09.2023 and on 19.10.2023. On none of these occasions, there was any representation from the side of the assessee nor any adjournment request has been filed. The Ld. DR also placed on record