SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

4. That no valid search is conducted on the assessee, hence the notice issued u/s 153 A of the Act is illegal, bad in law and without jurisdiction. Thus, the order passed u/s 153A r.w.s 143(3) of the Act is also illegal bad in law and without jurisdiction. 5. That the assessment order passed without valid approval U/s 153D

SANJAY BANSAL,NEW DELHI vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

4. That no valid search is conducted on the assessee, hence the notice issued u/s 153 A of the Act is illegal, bad in law and without jurisdiction. Thus, the order passed u/s 153A r.w.s 143(3) of the Act is also illegal bad in law and without jurisdiction. 5. That the assessment order passed without valid approval U/s 153D

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

4. That no valid search is conducted on the assessee, hence the notice issued u/s 153 A of the Act is illegal, bad in law and without jurisdiction. Thus, the order passed u/s 153A r.w.s 143(3) of the Act is also illegal bad in law and without jurisdiction. 5. That the assessment order passed without valid approval U/s 153D

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

4. That no valid search is conducted on the assessee, hence the notice issued u/s 153 A of the Act is illegal, bad in law and without jurisdiction. Thus, the order passed u/s 153A r.w.s 143(3) of the Act is also illegal bad in law and without jurisdiction. 5. That the assessment order passed without valid approval U/s 153D

ADARSH BAL NIKETAN ,ROORKEE vs. ITO (EXEMPTION), DEHRADUN

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

Bench: Shri R.K. Panda & Shri V.P. Raoassessment Years: 2015-16

4. That the Ld. CIT (A) has erred on facts and in law by not going through the provisions u/s 10(23)(vi) of the Income Tax Act,1961 while it was main grounds of appeal of the Assessee. Even it its order there is no discussion about exemption under section 10(23)(C)(vi) of the Income

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), DEHRADUN, DEHRADUN vs. STONEFIELD CONSTRUCTION, DEHRADUN, DEHRADUN

In the result, appeal of the Revenue is partly allowed

250(2) of the Act, has decided the issue by verifying the documents filed by the assessee, therefore, the order of Ld. CIT(A) on this issue deserves to be upheld. 9. Heard the contentions of both the parties at length and perused the material available on record. From the perusal of the order