BHUPENDRA BORA,GHAZIABAD vs. DCIT, DEHRADUN

In the result, the appeal is allowed

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Bhupendra Bora, Vs. Dcit, Flat No. S4, Plot No. 618A, Circle-1(1)(1), Sector-1, Vaishali, Dehradun Ghaziabad (Appellant) (Respondent) Pan: Ajkpb5486A Assessee By : None Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 17/03/2025 Date Of Pronouncement 02/04/2025

disallowance of deduction/exemption if audit report is not filed along with the return, various High Courts have taken a view that filing of audit report is directory and not mandatory. Reliance in this regard was placed on the following cases : Bhupendra Bora ♦ CIT v. Axis Computers (India) (P.) Ltd [2009] 178 Taxman 143 (Delhi) ♦ Pr. CIT v. Surya Merchants

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

In the result, appeal of the assessee for assessment year

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 2 of 14 ITA Nos.2336 & 117/Del/2019

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

In the result, appeal of the assessee for assessment year

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 2 of 14 ITA Nos.2336 & 117/Del/2019

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

section 69 and adding them to the income, despite the fact that they cannot be directly associated with the assessee's business or were not claimed in the duly submitted and department-accepted books of accounts, due to the Respondent's dissatisfaction with the Appellant's submissions, and further upholding the additions made by the Ld. Assessing Officer, makes

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.

section 54F(1) are satisfied in the present case and therefore the appellant is eligible to claim deduction u/s 54F of Rs. 1,90,86,224/- 4.1 That on facts and in law the AO/CIT(A) have erred in not appreciating that following properties inherited by the appellant are not a "residential house as they are commercial properties

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

132 of the Act took place in the business and residential premises of the assessee on 26.04.2012 and DBIT Group of cases. Consequently, notice u/s 153A(1)(a) of the Act was issued on 05.03.2013 and served upon the assessee. In response to the aforesaid notice, assessee furnished return of income on 31.03.2014 declaring total income at Rs.4

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

132 of the Act took place in the business and residential premises of the assessee on 26.04.2012 and DBIT Group of cases. Consequently, notice u/s 153A(1)(a) of the Act was issued on 05.03.2013 and served upon the assessee. In response to the aforesaid notice, assessee furnished return of income on 31.03.2014 declaring total income at Rs.4

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

132 of the Act took place in the business and residential premises of the assessee on 26.04.2012 and DBIT Group of cases. Consequently, notice u/s 153A(1)(a) of the Act was issued on 05.03.2013 and served upon the assessee. In response to the aforesaid notice, assessee furnished return of income on 31.03.2014 declaring total income at Rs.4

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

132 of the Act took place in the business and residential premises of the assessee on 26.04.2012 and DBIT Group of cases. Consequently, notice u/s 153A(1)(a) of the Act was issued on 05.03.2013 and served upon the assessee. In response to the aforesaid notice, assessee furnished return of income on 31.03.2014 declaring total income at Rs.4

M/S. UJVN LIMITED,DEHRADUN vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DEHRADUN

In the result, the appeal of the Assessee is allowed

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) M/S. Ujvn Limited, Vs. The Principal Commissioner C/O. Mn/S. Rra Taxindia, Of Income, D-28, South Extension, Aayakar Bhawan, 13A, Part-I, Subhash Road, Dehradun New Delhi (Appellant) (Respondent) Pan: Aaacu6672R Assessee By : Dr. Rakesh Gupta, Adv Shri Somil Aggarwal, Adv Revenue By: Shri N. S. Jangpangi, Cit Dr Date Of Hearing 24/08/2023 Date Of Pronouncement 15/09/2023

section 80IA of the Income Tax Act, 1961. 4. That having regard to facts & circumstances of the case, Ld. PCIT has erred in law and on facts in holding that the appellant has inflated its income eligible for deduction u/s 801A by charging total quantity of energy exported @ 1.029/unit as against the approved rate of Rs. 0.805/unit