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
House No.22A, Lane No.-01, Ashirwad Enclave,
Dehradun. Based on the noting on the said paper, AO alleged that assessee alongwith his wife Smt. Koma Singhal purchased two properties through two separate registered Sale Deeds for INR
ITA Nos. 277 & 278/DDN/2025 &
C.O.Nos.1 to 3/DDN/2026
3,10,90,000/- [INR 1,55,45,000/- each]. The said property was commercial
