RISHI BANSAL,DEHRADUN vs. DCIT, DEHRADUN

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 4845/Del/2016 : Asstt. Year: 2012-13 Ita No. 4846/Del/2016 : Asstt. Year: 2013-14 Rishi Bansal, Vs Dcit, 132, Doon Palm City, Central Circle, Pathri Bagh, Dehradun Dehradun (Appellant) (Respondent) Pan No. Akvpb7754R Assessee By : Sh. Vivek Aggarwal, Ca Revenue By : Sh. N. S. Jangpangi, Cit Dr Date Of Hearing: 26.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: These Appeals Have Been Filed By The Assessee Against The Orders Of The Ld. Cit(A)-2, Dehradun Dated 31.03.2016. 2. In Ita No. 4845/Del/2016, Following Grounds Have Been Raised By The Assessee: “1. That The Impugned Proceeding Initiated U/S 153A & Passing The Impugned Order Under That Section Is Bad In Law & Without Jurisdiction & Addition Are Also Made Without Any Incriminating Material Found During The Course Of Search. 2. That Having Regard To The Fact & Circumstances Of The Case, Ld. Cit(A) Has Erred In Law & On Facts In Confirming The Action Of Ao In Making Addition Of Rs.50 Lacs Which Was Made By The Ao Only On The Basis Of Alleged Statement Which Has Even Being Retracted On 09.07.2012 By The Assessee. Thus The Addition Is Not Sustainable. 3. That In Any Case & In Any View Of The Matter Action Of Ld. Cit(A) In Making Addition Of Rs.50 Lacs Is Bad In Law & Against The Facts & Circumstances Of The Case.“

house property and other sources. A search u/s 132 of the Income Tax Act, 1961 took place in the business and residential premises of the assessee on 26.04.2012 in M/s Ganga Realtors Group of cases. The assessee filed return of income on 10.07.2014 declaring income of Rs.4,72,526/-and the assessment u/s 153A was completed on 01.09.2014. Surrendered amount

RAJU VERMA,DEHRADUN vs. DCIT, CENTRAL CIRCLE, DEHRADUN

In the result, appeals are allowed as indicated above

Bench: Shri Saktijit Dey & Shri M. Balaganesh

house property and other sources. There was a search and seizure operation conducted u/s. 132 of the Act on the assessee

DCIT, CENTRAL CIRCLE, DEHRADUN vs. SWARNGANGA CONSTRUCTION P.LTD, BHILWARA

In the result, both the appeals of the revenue are allowed for statistical purposes

Bench: Shri R.K. Panda & Shri V.P. Rao

House, Old RTO Road, Bhilwara (Rajasthan), PAN : AAPCS5792P (Appellant) (Respondent) Appellant by : Sh. N.S. Jangpangi, CIT/DR Respondent by : Sh. Kapil Goel, Advocate Date of hearing: 24.11.2021 Date of order : 14.12.2021 ORDER PER V.P. RAO, J.M. These two appeals by the Revenue are directed against two separate orders of CIT(A) dated 27.09.2019 and 30.09.2019 arising from the assessment order passed

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

house property, business and income from other sources. A search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short

AMAR NATH AHUJA,DEHRADUN vs. DCIT, CENTRAL CIRCLE, DEHRADUN

Accordingly not sustainable. The ground no. 1 as raised stand allowed

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No. 8349/Del/2018, A.Y. 2016-17 Amar Nath Ahuja Vs. Dcit C/O. Matta Garg & Co., Central Circle, 15-Astley Hall, Dehradun Dehradun Uttarakhand, Pan : Acdpa9783D (Appellant) (Respondent)

house property, business and profession, capital gains and other sources. A search and seizure operation was conducted in the case

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

SAURABH AGARWAL,U S NAGAR vs. ACIT, CENTRAL CIRCLE, HALDWANI

In the result the appeals filed by the assessee are allowed

Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11

seizure operation was carried out on 20.3.2016 at the residential and office premises belonging to the Kumar Group including in the cases of all the four assessees. During the course of assessment proceedings, the Ld. AO from the bank account filed by the assessee with the Axis Bank, Civil Lines, Rudrapur noted that there are credit entries received from

RUKMAN AGARWAL,U S NAGAR vs. ACIT, CENTRAL CIRCLE, HALDWANI

In the result the appeals filed by the assessee are allowed

Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11

seizure operation was carried out on 20.3.2016 at the residential and office premises belonging to the Kumar Group including in the cases of all the four assessees. During the course of assessment proceedings, the Ld. AO from the bank account filed by the assessee with the Axis Bank, Civil Lines, Rudrapur noted that there are credit entries received from

SHIV KUMAR AGARWAL,U S NAGAR vs. ACIT, CENTRAL CIRCLE, HALDWANI

In the result the appeals filed by the assessee are allowed

Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11

seizure operation was carried out on 20.3.2016 at the residential and office premises belonging to the Kumar Group including in the cases of all the four assessees. During the course of assessment proceedings, the Ld. AO from the bank account filed by the assessee with the Axis Bank, Civil Lines, Rudrapur noted that there are credit entries received from

ABHISHEK AGARWAL,U S NAGAR vs. ACIT, CENTRAL CIRCLE, HALDWANI

In the result the appeals filed by the assessee are allowed

Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11

seizure operation was carried out on 20.3.2016 at the residential and office premises belonging to the Kumar Group including in the cases of all the four assessees. During the course of assessment proceedings, the Ld. AO from the bank account filed by the assessee with the Axis Bank, Civil Lines, Rudrapur noted that there are credit entries received from

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, DEHRADUN vs. KOMA SINGHAL, DEHRADUN

In the result, appeal of the Revenue in ITA No

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal[Assessment Year : 2020-21] Dcit Vs Sandeep Sanghal Central Circle, 7, Ram Bagh, Near Anurag Dehradun Nursery, Kanwali Road, Uttarakhand Dehradun, Uttarakhand Pan-Aueps1161Q Appellant Respondent C.O.Nos.1 & 3/Ddn/2026 [In Ita No. 277/Ddn/2025] [Assessment Year : 2020-21] Sandeep Sanghal Vs Dcit 7, Ram Bagh, Near Anurag Central Circle, Nursery, Kanwali Road, Dehradun Dehradun, Uttarakhand Uttarakhand Pan-Aueps1161Q Appellant Respondent [Assessment Year : 2020-21] Dcit Vs Koma Singhal Central Circle, Village-Biasnehri, Haripur, Dehradun Kalsi Gate, Dehradun, Uttarakhand Uttarakhand-248001 Pan-Bnips9413F Appellant Respondent

seizure operation u/s 132 of the Act was carried out on 17.12.2021 and subsequently, case of the assessee was re-opened by issue of notice u/s 148 on 25.01.2023. The return of income was filed in response to notice u/s 148 on 27.11.2023, declaring total income of INR 8,11,160/-. Thereafter, notice u/s 143(2) and various notices were

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, RAJPUR ROAD, DEHRADUN vs. SANDEEP SANGHAL, KANWLI ROAD, DEHRADUN

In the result, appeal of the Revenue in ITA No

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal[Assessment Year : 2020-21] Dcit Vs Sandeep Sanghal Central Circle, 7, Ram Bagh, Near Anurag Dehradun Nursery, Kanwali Road, Uttarakhand Dehradun, Uttarakhand Pan-Aueps1161Q Appellant Respondent C.O.Nos.1 & 3/Ddn/2026 [In Ita No. 277/Ddn/2025] [Assessment Year : 2020-21] Sandeep Sanghal Vs Dcit 7, Ram Bagh, Near Anurag Central Circle, Nursery, Kanwali Road, Dehradun Dehradun, Uttarakhand Uttarakhand Pan-Aueps1161Q Appellant Respondent [Assessment Year : 2020-21] Dcit Vs Koma Singhal Central Circle, Village-Biasnehri, Haripur, Dehradun Kalsi Gate, Dehradun, Uttarakhand Uttarakhand-248001 Pan-Bnips9413F Appellant Respondent

seizure operation u/s 132 of the Act was carried out on 17.12.2021 and subsequently, case of the assessee was re-opened by issue of notice u/s 148 on 25.01.2023. The return of income was filed in response to notice u/s 148 on 27.11.2023, declaring total income of INR 8,11,160/-. Thereafter, notice u/s 143(2) and various notices were

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

seizure action was carried out at the business and residential premises of Garg & Goyal Group of cases on 11.02.2019 and assessee was also a part of the group and the case was also covered. Thereafter, proceedings u/s 153A of the Act were initiated and year under appeal being year of search, assessment proceedings u/s 143(3) of the Act were

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

seizure action was carried out at the business and residential premises of Garg & Goyal Group of cases on 11.02.2019 and assessee was also a part of the group and the case was also covered. Thereafter, proceedings u/s 153A of the Act were initiated and year under appeal being year of search, assessment proceedings u/s 143(3) of the Act were