ANUJ KUMAR,DEHRADUN vs. ACIT DCIT CENTRAL CIRCLE, DEHRADUN

In the result, the Appeal of the Assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Anuj Kumar Vs. Acit Dcit Central Circle, Haripur, Kalsi, Dehradun, Investigation Wing, Cross Road, Uttarakhand Dehradun, Uttarakhand Pan: Aetpk0635A Appellant Respondent Assessee By Sh. Harshit Gupta, Ca Revenue By Sh. S. K. Chatterjee, Cit(Dr) Date Of Hearing 10/07/2025 Date Of Pronouncement 06/08/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld.

search and seizure operation carried out in his residential and business premises which contains various entries and total of these entries were amounting to Rs. 95,640/-. Accordingly, as per AO, the assessee was asked to 3 ANUJ KUMAR Vs. ACIT explain the source of the expenditure amounting to Rs. 95,640/- incurred by him in cash and explain whether

RITU SINGHAL,DEHRADUN vs. DCIT/ACIT , CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

seizure operation was\nconducted at the assessee's residential and business premises on\n17.12.2021. As a result of search, reassessment proceedings were\ninitiated in the case of assessee and re-assessment order was passed\nu/s 147 on 25.01.2024, making an addition of INR 40,91,770/- to the\nassessee's total return income.\n3. Against the said order, assessee filed

OM PRAKASH GUPTA,DEHRADUN vs. DCIT, DEHRADUN

In the result, Appeal of the Assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Om Prakash Gupta Vs Deputy/Assistant C/O. Matta Garg & Co. Commissioner Of Income Tax, 15, Astley Hall, Dehraudn, Income Tax Office, Uttarakhand Investigation Wing, 13 A, Pan: Abipg9323M Subhash Road, Central Circle, Dehradun, Uttarakhand Appellant Respondent Assessee By Sh. S. K. Matta, Ca Revenue By Sh. S. K. Chatterjee, Cit, Dr Date Of Hearing 12/11/2025 Date Of Pronouncement 09/01/2026

search and seizure action. Assessment proceedings came to be initiated and an assessment order came to be passed u/s 143(3) of the Act on 30/03/2025 by disallowing

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

In the result, appeal of the Revenue is partly allowed

disallowance made by the AO. Ground of appeal No.2 raised by the Revenue is thus dismissed. 12. Grounds of appeal Nos. 3 & 4 raised by the Revenue are with respect to the findings of ld. CIT(A) in disregarding the action of AO in treating the additional income of INR 3.89 crores offered during the course of survey on account

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

seizure operation was conducted u/s 132 of the Act on the assessee‟s residential and business premises on 17.12.2021. The assessee had filed his regular return of income u/s 139(1) of the Act for AY 2021-22 on 10.01.2022 declaring total income of Rs. 22,05,930/-. The ld AO observed that during the search operation carried

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

In the result, appeal of the assessee for assessment year

seizure operation was carried out under section 132 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) in the Doon Valley Distillers/Breweries group of cases on 18.03.2016. One Shri Rameshwar Havelia Kuanwala, Dehradun, was belonging to Doon Valley group, was also searched, wherein certain papers relating to assessee were found. After recording satisfaction, a notice under Page

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

In the result, appeal of the assessee for assessment year

seizure operation was carried out under section 132 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) in the Doon Valley Distillers/Breweries group of cases on 18.03.2016. One Shri Rameshwar Havelia Kuanwala, Dehradun, was belonging to Doon Valley group, was also searched, wherein certain papers relating to assessee were found. After recording satisfaction, a notice under Page

REENA VERMA,HARIDWAR vs. ITO, WARD-1(3)(5), ROORKEE

In the result, the appeal of the assessee stands partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

search and seizure can be used subject to the value to be attached to it or its admissibility in accordance with the law relating to the evidence. Thus, following the same logic, we are of the considered view that the information gathered prior to the issuance of notice under section 148 of the Act can be used even

SRIVAAS PROJECTS PRIVATE LTD,NEW DELHI vs. DCIT, CC, , DEHRADUN

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

search and seizure operation conducted in case of the assessee and other group entities, proceedings u/s. 153A of the Act were initiated. In course of assessment proceedings, the Assessing Officer, while examining the balance sheet as on 31.03.2011 of the assessee, noticed that the share capital, which stood at the beginning of the year at Rs.5,00,000/-, has increased

DCIT, CC, , DEHRADUN vs. SRIVAAS PROJECTS PRIVATE LTD, RISHIKESH

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

search and seizure operation conducted in case of the assessee and other group entities, proceedings u/s. 153A of the Act were initiated. In course of assessment proceedings, the Assessing Officer, while examining the balance sheet as on 31.03.2011 of the assessee, noticed that the share capital, which stood at the beginning of the year at Rs.5,00,000/-, has increased

MRS. DHOOMI DEVI,CHAMOLI vs. ITO, W-1(4)4, SRINAGAR, CHAMOLI

In the result, appeal of the assessee is partly allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2022-23] Mrs. Dhoomi Devi Vs Ito C/O-Hotel Udai Palace Near . Ward-1(4)4 Narsingh Temple Srignagar, Chamoli Joshimath Chamoli, Uttarakhand-246174 Uttarakhand-246443 Pan-Adkpd6984B Appellant Respondent Assessee By Shri Tarandeep Singh, Adv. Revenue By Shri A.S. Rana, Sr. Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 13.02.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 08.08.2024 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Nfac/2021-22/10329482 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 05.03.2024 Passed U/S 143(3) R.W.S. 144B Of The Act Pertaining To Assessment Year 2022-23. 2. Brief Facts Of The Case Are That Assessee Is An Individual & The Case Was Selected For Scrutiny Under Cass For Reason I.E. “Large Investment In Immovable Property As Compared To The Total Income”. The Ao Than Passed The Assessment Order U/S 143(3) R.W.S. 144B On 05.03.2024 At A Total Income Of Inr 2,70,31,224/- As Against The Total Income Declared At Inr 29,45,000/- In The Return Of Income Filed By The Assessee.

seizure of cash and other documents by the FST team on 19-01- 2022 i.e during the course of State Assembly Elections from one Mr Nadeem Ahmad Khan adequately demonstrates payment of alleged "on money" by the appellant for purchase of a property. 7 That on facts and in law the AO/CIT(A) have erred in: (a) Not appreciating that