SH.MOHIT BATOLA,DEHRADUN vs. ACIT, CC, DDN, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2010-11] Mohit Batola Vs Acit 155, Village Miyanwala Central Circle P.O.-Harrawala, Dehradun, Dehradun, Uttarakhand Uttarakhand-248001 Pan-Aftpb3533M Appellant Respondent Assessee By Shri Verendra Kalra, Ca Revenue By Shri S.K.Chaterjee, Cit Dr Date Of Hearing 05.08.2025 Date Of Pronouncement 30.10.2025 Order

250 of the Income Tax Act, 1961 [“the Act”] arising from the penalty order dated 09.03.2021 passed u/s 271(1)(c) of the Act pertaining to assessment year 2010-11. 2. Brief facts of the case are that assessee is an individual, engaged in the business of providing land to big developers as well as purchase and sale of land/development

SMT. NIDHI YADAV,DEHRADUN vs. ITO- W-2(1)(4),, RUDRAPUR

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraita No.115/Ddn/2024, A.Y. 2013-14 Ita No.117/Ddn/2024, A.Y. 2015-16 Nidhi Yadav, Vs. Income Tax Officer, B-801, Forest Residency, Ward 2(1)(4), Dehradun, Uttarakhand Income Tax Office, Pin Code: 248014 Rudrapur, Uttarakhand Pan: Acapy5157E (Respondent) Appellant By Sh. Mohit Dev, Ca Respondent By Sh. Amarpal Singh, Sr. Dr Date Of Hearing 06/05/2025 Date Of Pronouncement 31/07/2025 Order Per Avdhesh Kumar Mishra, Am Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

4,58,193/- found credited extra in her bank account is taken as unexplained income and added u/s 69A of the Income Tax Act, 1961 to the total income of the F.Y. under consideration and charged for tax u/s 115BBE of the Act. Penalty proceedings u/s. 271(1)(c) of the LT. Act, 1961 is initiated separately for concealment

MRS. NIDHI YADAV,DEHRADUN vs. ITO, RUDRAPUR

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraita No.115/Ddn/2024, A.Y. 2013-14 Ita No.117/Ddn/2024, A.Y. 2015-16 Nidhi Yadav, Vs. Income Tax Officer, B-801, Forest Residency, Ward 2(1)(4), Dehradun, Uttarakhand Income Tax Office, Pin Code: 248014 Rudrapur, Uttarakhand Pan: Acapy5157E (Respondent) Appellant By Sh. Mohit Dev, Ca Respondent By Sh. Amarpal Singh, Sr. Dr Date Of Hearing 06/05/2025 Date Of Pronouncement 31/07/2025 Order Per Avdhesh Kumar Mishra, Am Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

4,58,193/- found credited extra in her bank account is taken as unexplained income and added u/s 69A of the Income Tax Act, 1961 to the total income of the F.Y. under consideration and charged for tax u/s 115BBE of the Act. Penalty proceedings u/s. 271(1)(c) of the LT. Act, 1961 is initiated separately for concealment

AKHILESH SINGHAL,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result, appeal of the assessee is allowed

4)(1), Rishikesh\nScanned with OKEN Scanne\n14. From the perusal of the above, it is seen that AO has admitted\nthat all the notices including notice u/s 148 were sent at the\naddress i.e.139, Chandreshwar Nagar, Rishikesh, Uttarakhand-\n249201 and at the e-mail ID pandeymahesh600@gmail.com. From\nPage | 7\nITA Nos.64, 78 & 79/DDN/2024\nthe perusal of ITR filed

AKHILESH SINGHAL,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result, appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode]

250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 31.03.2022 passed u/s 147 r.w.s. 144 r.w.s 144B of the Act and the remaining two appeals in ITA Nos. 78 & 79/DDN/2024 are filed by the assessee against penalty order, both dated 07.09.2022 passed u/s 271(1)(b) of the Act for Assessment Years

AKHILESH SINGHAL,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result, appeal of the assessee is allowed

4)(1), Rishikesh\nScanned with OKEN Scanne\n14.\nFrom the perusal of the above, it is seen that AO has admitted\nthat all the notices including notice u/s 148 were sent at the\naddress i.e.139, Chandreshwar Nagar, Rishikesh, Uttarakhand-\n249201 and at the e-mail ID pandeymahesh600@gmail.com. From\nPage | 7\nITA Nos.64, 78 & 79/DDN/2024\nthe perusal of ITR filed

SANJAY RAWAT,DEHRADUN vs. ACIT CENTRAL CRICLE, DEHRADUN

In the result, appeal of the assessee is allowed

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 :

4. On the facts and circumstances of the case, Ld. CIT(A) has erred in affirming the jurisdiction of the AO under section 147 ignoring that the AO has not followed the mandatory provisions of section 147 to 151 (both inclusive) of the Income Tax Act, 1961. 5. On the facts and circumstances of the case, the assessment order

SH.SANJAY RAWAT,,DEHRADUN vs. ACIT, CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

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 :

4. On the facts and circumstances of the case, Ld. CIT(A) has erred in affirming the jurisdiction of the AO under section 147 ignoring that the AO has not followed the mandatory provisions of section 147 to 151 (both inclusive) of the Income Tax Act, 1961. 5. On the facts and circumstances of the case, the assessment order

SANJAY RAWAT,DEHRADUN vs. ACIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

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 :

4. On the facts and circumstances of the case, Ld. CIT(A) has erred in affirming the jurisdiction of the AO under section 147 ignoring that the AO has not followed the mandatory provisions of section 147 to 151 (both inclusive) of the Income Tax Act, 1961. 5. On the facts and circumstances of the case, the assessment order

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

4 raised by the assessee are allowed.\n23. Ground of appeal No.5 raised by the assessee is with respect to\ninitiation of penalty proceedings u/s 271(1)(c) of the Act which is\npremature at this stage and thus, dismissed.\nPage | 17\nITA No.69/DDN/2024\n24 Ground of appeal No.6 raised by the assessee is with respect to\ncharging of interest

SHRI PURAN SINGH VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

250(6) of the Income Tax Act, 1961 [the 'Act'] by the Ld. Commissioner of income Tax (Appeals), Dehradun [the 'Ld. CIT(A) , is erroneous, based on surmises and conjectures, illegal, with]out jurisdiction and hence, bad in law. 2. The ld. CIT (A) has erred law and on facts in upholding the value/rate of Rs.5.75 lakhs per bigha

SHRI PURAN SINGH VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

250(6) of the Income Tax Act, 1961 [the 'Act'] by the Ld. Commissioner of income Tax (Appeals), Dehradun [the 'Ld. CIT(A) , is erroneous, based on surmises and conjectures, illegal, with]out jurisdiction and hence, bad in law. 2. The ld. CIT (A) has erred law and on facts in upholding the value/rate of Rs.5.75 lakhs per bigha

SHRI ADITYA VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

250(6) of the Income Tax Act, 1961 [the 'Act'] by the Ld. Commissioner of income Tax (Appeals), Dehradun [the 'Ld. CIT(A) , is erroneous, based on surmises and conjectures, illegal, with]out jurisdiction and hence, bad in law. 3 ITAs. 3398 & 3399/DDN/2015 Shri Aditya Verma, Dehradun. 2. The ld. CIT (A) has erred law and on facts in upholding

SHRI ADITYA VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

250(6) of the Income Tax Act, 1961 [the 'Act'] by the Ld. Commissioner of income Tax (Appeals), Dehradun [the 'Ld. CIT(A) , is erroneous, based on surmises and conjectures, illegal, with]out jurisdiction and hence, bad in law. 3 ITAs. 3398 & 3399/DDN/2015 Shri Aditya Verma, Dehradun. 2. The ld. CIT (A) has erred law and on facts in upholding

SHRI CHHOTEY LAL VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

250(6) of the Income Tax Act, 1961 [the 'Act'] by the Ld. Commissioner of income Tax (Appeals), Dehradun [the 'Ld. CIT(A) , is erroneous, based on surmises and conjectures, illegal, without jurisdiction and hence, bad in law. 2. The ld. CIT (A) has erred law and on facts in upholding the value/rate of Rs.5.75 lakhs per bigha as actual

SHRI CHHOTEY LAL VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

250(6) of the Income Tax Act, 1961 [the 'Act'] by the Ld. Commissioner of income Tax (Appeals), Dehradun [the 'Ld. CIT(A) , is erroneous, based on surmises and conjectures, illegal, without jurisdiction and hence, bad in law. 2. The ld. CIT (A) has erred law and on facts in upholding the value/rate of Rs.5.75 lakhs per bigha as actual