SH.SANJAY RAWAT,,DEHRADUN vs. ACIT, CIRCLE, DEHRADUN
In the result, appeal of the assessee is allowed
ITA 104/DDN/2024[2013-14]Status: DisposedITAT Dehradun11 Feb 2026AY 2013-14
Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] Ita Nos.90, 95 & 104/Ddn/2024 [Assessment Years : 2015-16, 2013-14 & 2013-14] Sanjay Rawat Vs Acit 18S Ats Colony, Central Circle Sahastradhara Road, Dehradun, Dehradun, Uttarakhand-248001 Uttarakhand Pan-Ahopr5244E Appellant Respondent Assessee By Shri Ajay Wadhwa, Adv. Shri Shivam Garg, Adv. & Shri Raghav Sharma, Ca Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 11.02.2026 Order Per Manish Agarwal, Am :
Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 151Section 250Section 271
153C instead of section 147. 9. On the facts and circumstances of the case, Ld.CIT(A) has erred both in law as well as on facts in affirming the addition of Rs.
1,55,00,000/- made by the AO only on the basis of dumb documents and without bringing on record any direct evidence/incriminating material against the assessee
