LAT SMT. SAROJ BANSAL,DEHRADUN vs. ITO, WARD-2(3), DEHRADUN

In the result, the appeal is allowed for statistical purposes

properties would only be income from business and not income from capital gains. Consequently, learned Assessing Officer had also denied the claim of deduction under section 54F of the Act in respect of reinvestment made in new house

OMWATI,DEHRADUN vs. PR.CIT, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshsmt. Omwati Pr. Cit W/O Sh. Dariyav Singh Dehradun 171/1, Vasant Vihar, Vs. Dehradun Pan-Aanpw 6438K (Appellant) (Respondent)

house property and income from business. The return of income for A.Y.2010-11 was filed on 30/09/2010 declaring total income of Rs.20,50,270/- showing capital gains at Nil. The assessee sold an agricultural land along with her husband Sh. Dariyav Singh and Sh. Sanjay Kumar during the year under consideration. The assessee had capital gains of Rs.35

DARIYAV SINGH,DEHRADUN vs. PR. CIT, DEHRADUN

In the result, both the appeals of the assessee are allowed

Bench: Shri Saktijit Dey & Shri M. Balaganeshsh. Sanjay Kumar Pr. Cit 170, Vasant Vihar-1 Dehradun Dehradun Vs. Pan-Akkpk 1007F (Appellant) (Respondent) Sh. Dariyav Singh Pr. Cit 28-Chakrata Road, Dehradun Dehradun Vs. Pan-Awkps 6026L (Appellant) (Respondent) Appellant By Dr. Rakesh Gupta & Mr. Sherey Jain, Advocates Respondent By Mr. N.S.Jangpangi, Cit-Dr

house property. The return of income for A.Y.2010-11 was filed on 30/09/2010 declaring total income of Rs.11,80,610/- showing capital gains at Nil. The assessee sold an agricultural land along with Sh. Dariyav Singh and Sh. Omwati during the year under consideration. The assessee had capital gains of Rs.35,08,250/- and from the sale proceeds of the said

SANJAY KUMAR,DEHRADUN vs. PRCIT, DEHRADUN

In the result, both the appeals of the assessee are allowed

Bench: Shri Saktijit Dey & Shri M. Balaganeshsh. Sanjay Kumar Pr. Cit 170, Vasant Vihar-1 Dehradun Dehradun Vs. Pan-Akkpk 1007F (Appellant) (Respondent) Sh. Dariyav Singh Pr. Cit 28-Chakrata Road, Dehradun Dehradun Vs. Pan-Awkps 6026L (Appellant) (Respondent) Appellant By Dr. Rakesh Gupta & Mr. Sherey Jain, Advocates Respondent By Mr. N.S.Jangpangi, Cit-Dr

house property. The return of income for A.Y.2010-11 was filed on 30/09/2010 declaring total income of Rs.11,80,610/- showing capital gains at Nil. The assessee sold an agricultural land along with Sh. Dariyav Singh and Sh. Omwati during the year under consideration. The assessee had capital gains of Rs.35,08,250/- and from the sale proceeds of the said

INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Institute Of Clinical Research Vs. Commissioner Of Income India Society, Tax (Appeals), 1St Floor, Building No.1, Dehradun Treenetra Vihar, Near Kargt Chowk, Dehradun Pan :Aabai3710P (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr

deduction of TDS under Section 194 in the case of such kind of assessees. Under the Income Tax Act, computation of total income is made under the various heads of income, viz :- i. Salary ii. Income from house property

SHALINI SRIVASTAVA,HALDWANI vs. WARD 2(1)(1) HALDWANI/, HALDWANI

In the result, appeal of the assessee is partly allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year :2019-20] Shalini Srivastava Vs Ward-2(1)(1) Sheeshmahal, Opp. Haldwani Filter House, Uttarakhand Kathgodam, Haldwani, Uttarakhand-263139 Pan-Apyps8567D Appellant Respondent Assessee By Shri Prashant Kackar, Ca Revenue By Shri Amar Pal Singh, Sr.Dr Date Of Hearing 09.10.2025 Date Of Pronouncement 24.12.2025 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 08.07.2025 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Nfac/2018-19/10096852 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of The Assessment Order Dated 28.09.2021 Passed U/S 144 R.W.S. 144B Of The Act Pertaining To Assessment Year 2019-20. 2. Brief Facts Of The Case Are That Assessee Filed Her Return Of Income, Declaring Income From House Property Of Inr 51,754/- & Income Under The Head “Other Sources” Of Inr 17,56,736/-. The Total Income Of Inr 18,08,490/- Was Claimed As Set Off Against The Current Year Losses From Business & Profession Of Inr 31,04,998/- & Thus Total Income At Inr Nil Was Declared After Claiming Of Deduction Under Chapter Via Of Inr 1,56,918/-. The Return Of Income Was Selected For Complete Scrutiny. Notices U/S 143(2) Followed By Notices U/S 142(1) Were Issued From Time To Time Which Were Not Complied With. In Absence Of Any Reply By The Assessee, Order Was Passed U/S 144 As Per Information Available & Total Income Of The Assessee Was Assessed At Inr 13,32,38,065/- By Making Various Addition.

house property of INR 51,754/- and income under the head “other sources” of INR 17,56,736/-. The total income of INR 18,08,490/- was claimed as set off against the current year losses from business and profession of INR 31,04,998/- and thus total income at INR NIL was declared after claiming of deduction

GULSHAN KUMAR,DEHRADUN vs. ITO, WARD- 1(3), DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 7350/Del/2017 : Asstt. Year: 2012-13 Gulshan Kumar, Vs Income Tax Officer, 40, Anand Chowk, Ward-1(3), Dehradun Dehradun (Appellant) (Respondent) Pan No. Acdpk1177F Assessee By : Sh. Romal Jain, Ca Revenue By : Sh. N. C. Upadhyay, Sr. Dr Date Of Hearing: 25.04.2022 Date Of Pronouncement: 26.04.2022 Order Per Dr. B. R. R. Kumar: This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A), Haldwani Dated 10.08.2017. 2. Following Grounds Have Been Raised By The Assessee: “1. That On The Facts & In Law The Orders Passed By Assessing Officer (Hereinafter Referred To As The "Ao7 & Commissioner Of Income Tax (Appeals) {Hereinafter Referred To As The "Cit(A)) Are Void-Ab-Initio & Bad In Law. 2. That On Facts & In Law The Cit(A) Has Erred In Upholding The Addition Made By Learned Ao Of Rs 8,74,000/- On Account Of Sale Of Jewellery Made By The Assessee Despite Of The Fact That The Said Sale Was Truly Declared By Assessee In Its Return Of Income. The Addition Made By Learned Ao & Sustained By Hon’Ble Cit (A) Has Been Done On Erroneous & Frivolous Grounds Such As Item Wise Detail Of Sale Of Jewellery Not Provided, Buyer Not Being In Business Of Jewellery & Other Petty Issues. Both

house property income, 3 Gulshan Kumar business income from own business of civil construction work and share of profit from partnership firms, long term capital gains and income from other sources. The assessee filed return of income on 03.03.2014 declaring total income of Rs.4,92,880/-. Sale of Jewellery: 4. The cash flow statement of the assessee furnished during

SHRI ABHISHEK JOSHI,DEHRADUN vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX , DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Sh. Saktijit Dey & Shri M. Balaganeshshri Abhishek Joshi, Vs. The Pr. Cit, C/O. Parimal Patet, Gk Patet & Dehradun Co, 14 Abhishek Tower, Subhash Road, Dehradun (Appellant) (Respondent) Pan: Ajopj4300M Assessee By : Dr. Rakesh Gupta, Adv Shri Somil Aggarwal, Adv Revenue By: Shri N. S. Jangpangi, Cit Dr Date Of Hearing 26/07/2023 Date Of Pronouncement 15/09/2023

house, by stating that all the proofs submitted were of last few months and not at the time of purchase of the property. 6. That having regard of the facts and circumstances of the case, Ld. CIT(A) has erred in law for not incorporating full reply at 14/03/2021 submitted before PCIT in the order passed u/s 263 ar 26/03/2021

ASSISTANT COMMISSIONER OF INCOME TAX, RAJPUR ROAD vs. SHANTI DEVI GOYAL, NEW ROAD

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2019-20] Acit Vs Smt. Shanti Devi Goyal 51/2, Rajpur Road, 14/1, New Road, Dehradun Dehradun, Uttarakhand Uttarakhand-248001 Pan-Adepg5850D Appellant Respondent [Assessment Year : 2019-20] Smt. Shanti Devi Goyal Vs Cit(Appeals)-3 14/1, New Road, Dehradun, Noida, Uttar Pradesh Uttarakhand-248001 Pan-Adepg5850D Appellant Respondent Revenue By Ms. Poonam Sharma, Cit Dr Assessee By Shri Virendra Kalra, Ca Date Of Hearing 15.01.2026 Date Of Pronouncement 08.04.2026 Order Per Manish Agarwal, Am : The Captioned Cross-Appeals Are Filed By The Revenue & Assessee Against The Order Dated 28.08.2024 By Ld. Commissioner Of Income Tax (A)-3, Noida [“Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 15.07.2021 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2019-20. Ita No.180 & 181/Ddn/2024

house as per the report of the AO and the expenses for construction are taken on the basis of Profit & Loss Account. Ld. CIT(A) bifurcated the total cost of construction in two financial years in the ratio of cost of construction recorded in the books of account and benefit of self-supervision @ 7.5% was allowed. After considering the deductions

SMT. SHANTI DEVI GOYAL,DEHRADUN vs. CIT()-3, NOIDA, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2019-20] Acit Vs Smt. Shanti Devi Goyal 51/2, Rajpur Road, 14/1, New Road, Dehradun Dehradun, Uttarakhand Uttarakhand-248001 Pan-Adepg5850D Appellant Respondent [Assessment Year : 2019-20] Smt. Shanti Devi Goyal Vs Cit(Appeals)-3 14/1, New Road, Dehradun, Noida, Uttar Pradesh Uttarakhand-248001 Pan-Adepg5850D Appellant Respondent Revenue By Ms. Poonam Sharma, Cit Dr Assessee By Shri Virendra Kalra, Ca Date Of Hearing 15.01.2026 Date Of Pronouncement 08.04.2026 Order Per Manish Agarwal, Am : The Captioned Cross-Appeals Are Filed By The Revenue & Assessee Against The Order Dated 28.08.2024 By Ld. Commissioner Of Income Tax (A)-3, Noida [“Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 15.07.2021 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2019-20. Ita No.180 & 181/Ddn/2024

house as per the report of the AO and the expenses for construction are taken on the basis of Profit & Loss Account. Ld. CIT(A) bifurcated the total cost of construction in two financial years in the ratio of cost of construction recorded in the books of account and benefit of self-supervision @ 7.5% was allowed. After considering the deductions

SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND

Appeal is partly allowed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

House, Haridwar, Uttarakhand-249401 Uttarakhand-249401 (APPELLANT) (RESPONDENT) PAN No. ASOPP3608B Assessee by : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, CA Revenue by : Sh. A. S. Rana, Sr. DR Date of Hearing: 14.01.2026 Date of Pronouncement: 14.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2016-17, arises against the CIT(A)/NFAC

MUSSOORIE DEHRADUN DEVELOPMENT AUTHORITY,MDDA, TRANSPORT NAGAR DEHRADUN vs. ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT DEHRADUN

In the result, both appeals of the assessee are dismissed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

housing scheme, constructing roads, drains, beautification, etc., filed its Income Tax Returns (hereinafter, the ‘ITR’) of AY 2017-18 and 2018-19 on 31.10.2017 and 30.10.2018 declaring income of Rs.97,26,470/- and NIL respectively. These cases were picked up for scrutiny. During the course of assessment proceedings, the Assessing officer (hereinafter, the ‘AO’) noticed that the assessee was authorized

MUSSOORIE DEHRADUN DEVELOPMENT AUTHORITY,MDDA, TRANSPORT NAGAR DEHRADUN vs. ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE

In the result, both appeals of the assessee are dismissed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

housing scheme, constructing roads, drains, beautification, etc., filed its Income Tax Returns (hereinafter, the ‘ITR’) of AY 2017-18 and 2018-19 on 31.10.2017 and 30.10.2018 declaring income of Rs.97,26,470/- and NIL respectively. These cases were picked up for scrutiny. During the course of assessment proceedings, the Assessing officer (hereinafter, the ‘AO’) noticed that the assessee was authorized

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, DEHRADUN vs. OM PRAKASH GUPTA, DEHRADUN

Appeal of the assessee is allowed

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 160/Ddn/2025 : Asstt. Year: 2023-24 Dcit, Vs Om Prakash Gupta, Central Circle, 19/A, Raj Vihar, Dehradun-2488001 Dehradun-248001 (Appellant) (Respondent) Pan No. Abipg9323M Assessee By : Sh. S. K. Matta, Ca Revenue By : Ms. Poonam Sharma, Cit-Dr Date Of Hearing: 13.01.2026 Date Of Pronouncement: 13.01.2026 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2023-24, Arises Against The Cit(A)-3, Noida’S Din & Order No. Itba/Apl/M/250/2025-26/1076723333(1) Dated 04.06.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961. 2. Heard Both The Parties At Length. Case File Perused.

property. It needs to be highlighted here that Sh. Om Parkash Gupta is father of Sh. Manoj Kumar Gupta and Sh. Mayank and Sh. Yash are grandsons of Sh. Om Parkash Gupta. An agreement was signed between Xi Sh. Anurag Pundeer (owner of land) and Sh. Manoj Kumar Gupta and Sh. Om Parkash Gupta on 12.11.2018 for development