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

u/s 271(1)(c) of the Act. 8. The penalty provisions of section 271(1)(c) of the Act are attracted

HOTEL SAURAB,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

1)(c) of the Act. 4. We have perused the penalty notice dated 28.02.2013 issued u/s 274 read with section 271(1

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)

penalty have been passed based on the defective notices issued u/s 274 read with Section 271(1)(c) of the Act, wherein

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)

penalty have been passed based on the defective notices issued u/s 274 read with Section 271(1)(c) of the Act, wherein

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)

penalty have been passed based on the defective notices issued u/s 274 read with Section 271(1)(c) of the Act, wherein

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

In the result, appeal of the assessee is allowed

penalty 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

SHRI PURAN CHAN & CO.,DEHRADUN vs. DCIT, CC-DEHRADUN, DEHRADUN

In the result, Appeal of the Assessee is partly allowed

u/s 271(1)(c) of the Act were issued on\n28/12/2018 and on 02/02/2018. An order of penalty came to be passed\non 28/03/2025 by imposing penalty of Rs. 1,18,808/. As against the\norder of penalty dated 28/03/2025, the Assessee preferred an appeal\nbefore the Ld. CIT(A). The Ld. CIT(A) vide order dated 11/06/2025,\ndismissed

SHRI PRITPAL SINGH,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-2, DEHRADUN

In the result, the appeal of the Assessee is allowed

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) Shri Pritpal Singh, Vs. Acit, 71, Guru Road, Circle-2, Dehradun Dehradun (Appellant) (Respondent) Pan: Ahkps3632F Assessee By : Shri Savyasachi Kumar Sahai, Adv Revenue By: Shri Amar Singh Rana, Sr. Dr Date Of Hearing 22/08/2023 Date Of Pronouncement 15/09/2023

penalty for furnishing inaccurate particulars of income and concealment of particulars of income within the meaning of section 271(1)(c) of the Act and levied minimum @100% tax thereon. This action of the ld AO was upheld by the ld CIT(A). Aggrieved the Assessee is in appeal before us. 4. Admittedly, survey operation was carried out u/s

SARASWATI DYNAMICS P.LTD,ROORKEE vs. ACIT, HARIDWAR

In the result, both the appeals of the assessee are allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 271(1)(c): Penalty-Concealment-Non-striking off of the irrelevant part while issuing notice u/s 271(1

SARASWATI DYNAMICS P.LTD,ROORKEE vs. ACIT, HARIDWAR

In the result, both the appeals of the assessee are allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 271(1)(c): Penalty-Concealment-Non-striking off of the irrelevant part while issuing notice u/s 271(1

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.

Penalty proceedings u/s. 271(1)(c) of the I.T. Act, 1961 is initiated separately for concealment of particulars of income.” ITA No. 117/DDN/2024; AY 2015-16 4.2 The deposits in both bank accounts exceed the income disclosed in the ITR by Rs.4,58,193/-. Further, the AO also had information that the assessee had made an investment of Rs.7

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.

Penalty proceedings u/s. 271(1)(c) of the I.T. Act, 1961 is initiated separately for concealment of particulars of income.” ITA No. 117/DDN/2024; AY 2015-16 4.2 The deposits in both bank accounts exceed the income disclosed in the ITR by Rs.4,58,193/-. Further, the AO also had information that the assessee had made an investment of Rs.7

MAYANK SINGH MEHRA,NAINITAL vs. ITO, NAINITAL

In the result, the Appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri M Balaganesh[Assessment Year : 2010-11] Mayank Singh Mehra V Ito Oak Over Cottage, Mallital, S Nainital Nainital, Uttarakhand Uttarakhand Pan: Abipm5085E Appellant Respondent Appellant By Sh. Sharad Kumar Vishnoi, Adv Respondent By Sh. A. S. Rana, Sr. Ld. Dr Date Of Hearing 22.11.2023 Date Of 23.11.2023 Pronouncement

c) of section 27(1) Income Tax Act. 1961 categorically states that penalty would be livable if the assessee conceals particulars of his Income or furnishes Inaccurate particulars thereof. But by reason of such concealment of furnishing of inaccurate alone, the assessee does not ipso facto becomes liable for penalty. Imposition of penalty is not automatic. Not only

CHOTE LAL VERMA,DEHRADUN vs. DCIT, CENTRAL CIRCLE , DEHRADUN

In the result, appeals are allowed

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2009-10 Chote Lal Verma, Post Office Iip, Versus Dcit, Central Circle, Haridwar Road, Mokhampur, Dehradun Dehradun. Pan: Adtpv8331M (Appellant) (Respondent) Assessment Year: 2008-09 Puran Singh Verma, Post Office Versus Dcit, Central Circle, Iip, Chemical Sciences Division, Dehradun Mokhampur, Dehradun. Pan: Aaipv5562C (Appellant) (Respondent) Assessment Year: 2009-10 Versus Dcit, Central Circle, Aditya Verma, Post Office Iip, Haridwar Road, Mokhampur, Dehradun Dehradun. Pan: Adzpv9884H (Appellant) (Respondent) Assessee By : Sh. Sanjay Arora, C.A. Revenue By : Sh. N.S. Jangpangi, Cit/Dr

section 271(1)(c) of the Act were imposed. That being the admitted position emerging on record, the penalties imposed u/s

PURAN SINGH VERMA,DEHRADUN vs. DCIT, CENTRAL CIRCLE, DEHRADUN

In the result, appeals are allowed

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2009-10 Chote Lal Verma, Post Office Iip, Versus Dcit, Central Circle, Haridwar Road, Mokhampur, Dehradun Dehradun. Pan: Adtpv8331M (Appellant) (Respondent) Assessment Year: 2008-09 Puran Singh Verma, Post Office Versus Dcit, Central Circle, Iip, Chemical Sciences Division, Dehradun Mokhampur, Dehradun. Pan: Aaipv5562C (Appellant) (Respondent) Assessment Year: 2009-10 Versus Dcit, Central Circle, Aditya Verma, Post Office Iip, Haridwar Road, Mokhampur, Dehradun Dehradun. Pan: Adzpv9884H (Appellant) (Respondent) Assessee By : Sh. Sanjay Arora, C.A. Revenue By : Sh. N.S. Jangpangi, Cit/Dr

section 271(1)(c) of the Act were imposed. That being the admitted position emerging on record, the penalties imposed u/s

ADITYA VERMA,DEHRADUN vs. DCIT, CENTRAL CIRCLE, DEHRADUN

In the result, appeals are allowed

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2009-10 Chote Lal Verma, Post Office Iip, Versus Dcit, Central Circle, Haridwar Road, Mokhampur, Dehradun Dehradun. Pan: Adtpv8331M (Appellant) (Respondent) Assessment Year: 2008-09 Puran Singh Verma, Post Office Versus Dcit, Central Circle, Iip, Chemical Sciences Division, Dehradun Mokhampur, Dehradun. Pan: Aaipv5562C (Appellant) (Respondent) Assessment Year: 2009-10 Versus Dcit, Central Circle, Aditya Verma, Post Office Iip, Haridwar Road, Mokhampur, Dehradun Dehradun. Pan: Adzpv9884H (Appellant) (Respondent) Assessee By : Sh. Sanjay Arora, C.A. Revenue By : Sh. N.S. Jangpangi, Cit/Dr

section 271(1)(c) of the Act were imposed. That being the admitted position emerging on record, the penalties imposed u/s

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 :

271(1(c) of the Act for AY 2013-14 respectively. ITA Nos.90, 95 & 104/DDN/2024 2. At the time of hearing, it was stated that the issues involved in all the captioned appeals are common, interlinked and arising as a result of survey action thus, all these appeals have been heard together and adjudicated by this common order. First

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 :

271(1(c) of the Act for AY 2013-14 respectively. ITA Nos.90, 95 & 104/DDN/2024 2. At the time of hearing, it was stated that the issues involved in all the captioned appeals are common, interlinked and arising as a result of survey action thus, all these appeals have been heard together and adjudicated by this common order. First