DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, DEHRADUN vs. KOMA SINGHAL, DEHRADUN
In the result, appeal of the Revenue in ITA No
ITA 278/DDN/2025[2020-21]Status: DisposedITAT Dehradun25 Mar 2026AY 2020-21
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
Section 115BSection 132Section 143(2)Section 147Section 148Section 250Section 69B
250 of the Income Tax Act, 1961
[“the Act”] arising out of separate assessment orders dated
02.03.2024 & 29.02.2024 respectively passed u/s 147 of the Act. The assessee has also filed Cross-objections.
2. At the time of hearing, it was stated that the issues involved in both captioned appeals filed by the Revenue and Cross-objections filed by the assessee
