LATE SHRI CHANDRA PRAKASH CHAUDHARY THROUGH LEAGAL HEIR MRS. ANJU CHAUDHARY,NEW DELHI vs. DCIT, CIRCLE- 1 , DEHRADUN

Section 43(5) of the Act. 13. After the order of the Tribunal, the assessment order came to be passed by making addition on account of house property

LATE SHRI CHANDRA PRAKASH CHAUDHARY THROUGH LEAGAL HEIR MRS. ANJU CHAUDHARY,NEW DELHI vs. DCIT, CIRCLE- 1 , DEHRADUN

Section 43(5) of the Act. 13. After the order of the Tribunal, the assessment order came to be passed by making addition on account of house property

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

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

In the result, the appeal is allowed for statistical purposes

section 54F of the Act in respect of reinvestment made in new house property. This action of learned Assessing Officer was upheld by learned CIT(A). 3 AY: 2013-14 5. It would be relevant to understand the behavior of the assessee with regard to the purchase and sale of the properties, which could be understood from the following table

SH. DEEPAK MITTAL,UTTRAKHAND vs. DCIT, DEHRADUN

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Dr.B.R.R.Kumar[Through Video Conferencing At New Delhi]

house property and other sources. A search under section 132 of the Income Tax Act, 1961 (“the Act”) has been carried out in the business and residential premises of the Rama/Shakumbari group of cases of Moradabad on 22.09.2011 and as a part of this group, the residential and official premises of the Mittal family and its concerns which were part

DEEPAK MITTAL,UTTRAKHAND vs. DCIT, CENTRAL CIRCLE, DEHRADUN

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Dr.B.R.R.Kumar[Through Video Conferencing At New Delhi]

house property and other sources. A search under section 132 of the Income Tax Act, 1961 (“the Act”) has been carried out in the business and residential premises of the Rama/Shakumbari group of cases of Moradabad on 22.09.2011 and as a part of this group, the residential and official premises of the Mittal family and its concerns which were part

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)

property being House No. 267, Sector 9-C, situated in Chandigarh and used for purchase of a new asset/residential house. 26. The appeals are, therefore, allowed with no order as to costs. The impugned judgments are quashed and set aside and the Authorities are directed to re-assess the income of the appellants for the Assessment Year 2005-2006, after

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

MANAV JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted

MANSI JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted

MANSI JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted

MANAV JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted

MEENA JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted

MEENA JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted

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

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

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

Appeal is partly allowed in above terms

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

section 63 of the Bombay Tenancy and Agricultural Lands Act, 1948, was obtained because the sale or intended sale was in favour of a non-agriculturist? If so, whether the sale or intended sale to such non- agriculturist was for non-agricultural or agricultural user? 12) Whether the land was sold on yardage or on acreage basis? 13) Whether

SHRI GANGA RAM ADWANI,RISHIKESH vs. DCIT, RISHIKESH

In the result the appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaasstt. Year 2008-09

House land situated at Jwalapur, Haridwar was sold for total consideration of Rs. 2.06 8 Ganga Ram Adwani vs DCIT crores (including cash received from the purchasers over and above the amount mentioned in the registered deed dated 07.04.2007). From these facts, the AO held that it was evidently clear that the assessee had jointly purchased 0.5480 hectares land