HOTEL PRESIDENT,HALDWANI vs. CIT(A)-NFAC, DELHI

In the result, Appeals filed by the Assesseesare allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 9/Ddn/2025 (A.Y 2012-13) I.T.A. No. 10/Ddn/2025 (A.Y 2013-14) I.T.A. No. 11/Ddn/2025 (A.Y 2010-11)

u/s 274 read with Section 271 (1)(c) of the Act, it is found that the said noticesare stereotype one and the AO has not specified any limb or charge for which the notices were issued i.e. either for concealment of particulars of income or furnishing of inaccurate particulars of such income. It can be seen from the said notice

HOTEL PRESIDENT,HALDWANI vs. CIT(A)-NFAC, DELHI

In the result, Appeals filed by the Assesseesare allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 9/Ddn/2025 (A.Y 2012-13) I.T.A. No. 10/Ddn/2025 (A.Y 2013-14) I.T.A. No. 11/Ddn/2025 (A.Y 2010-11)

u/s 274 read with Section 271 (1)(c) of the Act, it is found that the said noticesare stereotype one and the AO has not specified any limb or charge for which the notices were issued i.e. either for concealment of particulars of income or furnishing of inaccurate particulars of such income. It can be seen from the said notice

BEER SINGH BISHT,PAURI vs. THE INCOME TAX OFFICER, WARD-1(4)(3), KOTHDWAR

In the result, appeal of the assessee is allowed

u/s 271(1)(c ) of the Income Tax Act, 1961 [hereinafter referred to as the ‘Act’] in the facts and circumstances of the instant case. AY: 2014-15 3. We have heard the rival submissions and perused the materials available on record. The assessee is a retired teacher from Education Department of Uttarakhand. Based on the AIR information, the case