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

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

property at Rs. 2,03,07,193/- and bifurcating the same in the 4 Α.Υ. 2019-20 & 2020- 21 respectively, without appreciating the fact that the assessee failed to produce documentary evidences before the DVO to establish that the construction was made in two financial years. 5. That the appellant craves leave to add alter, adduce or amend

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

property at Rs. 2,03,07,193/- and bifurcating the same in the 4 Α.Υ. 2019-20 & 2020- 21 respectively, without appreciating the fact that the assessee failed to produce documentary evidences before the DVO to establish that the construction was made in two financial years. 5. That the appellant craves leave to add alter, adduce or amend