SMT. NIDHI YADAV,DEHRADUN vs. ITO- W-2(1)(4),, RUDRAPUR
In the result, the assessee’s appeal is allowed for statistical purposes
ITA 115/DDN/2024[2013-14]Status: DisposedITAT Dehradun31 Jul 2025AY 2013-14
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.
Section 143(1)Section 148Section 271(1)(c)Section 69A
2. These appeals for Assessment Years (‘AYs’) 2013-14 and 2015-16 filed by the assessee are directed against orders dated 07.05.2024 of the Commissioner of Income Tax (Appeals), NFAC, New Delhi [‘CIT(A)’].
3. Grounds raised in both appeals are almost similar challenging the validity of the reopening of the assessments and additions as under: -
“A. That section
