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.
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 of particulars of income. 6. The assessee has made transaction in immovable property vide registration deed dated 17.04.2014, amounting