SHRI SHIV MANDIR PRABANDH,DEHRADUN vs. ITO, WARS 1(2)(3) , DEHRADUN, DEHRADUN

In the result, Appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthishiv Mandir Prabandh Samiti Vs Ito 135, Dharampur, Uttarakhand Ward-1(2)(3) Pan: Aayas3503P Dehradun, Uttarakhand Appellant Respondent Assessee By Sh. Rajiv Sahni, Ca Revenue By Sh. A. S. Rana, Sr. Dr Date Of Hearing 10/02/2026 Date Of Pronouncement 18/02/2026

264/- which was processed u/s 143(1) of the Income Tax Act, 1961 ('Act' for short). Subsequently, the case was selected for scrutiny manually with the reason that registration u/s 12A of the Act was rejected/cancelled. An assessment order came to be passed u/s 143(3) r.w. Section 143(3A) and 143(3B) of the Act by making disallowance

SHREEVAAS INFRASTRUCTURE PRIVATE LTD.,NEW DELHI vs. DCIT, CC, , DEHRADUN