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

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

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

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

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.

disallowance of Cash expenditure under Section 40A(3), given that the assessee was offering income under Section 44AD of the IT Act. Consequently, the provisions of Section 40A(3) were not pertinent. Despite this, the learned CIT(Appeals) displayed overenthusiasm in upholding the addition made by the Assessing Officer under the stringent provisions of Section

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

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

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

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 out in the case of the assessee