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) it has to be made clear as to under which limb it is being levied. As per Hon'ble High Court, where the Assessing Officer proposed to invoke first limb being concealment, then the notice has to be appropriately marked. The Hon'ble High Court held that the standard proforma of notice under section

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

section 271(1)(c ) of the Act the penalty proceedings had been initiated i.e. whether for concealment of particulars of income or for furnishing of inaccurate particulars of income. 9. Ratio of the full bench decision of the Hon'ble Bombay High Court (Goa) squarely applies to the facts of the assessee's case as the notice u/s

AKHILESH SINGHAL,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result, appeal of the assessee is allowed

penalty order,\nboth dated 07.09.2022 passed u/s 271(1)(b) of the Act for\n Assessment Years 2014-15 & 2015-16 respectively.\nPage | 1\n2. As these three appeals are having the issues which are inter-\nlinked, inter-connected and this fact has been admitted by both the\nparties during the course of hearing before us, therefore, all three\nappeals

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)

9, 10 & 11/DDN/2025 Hotel President 6. On verifying the above notices issued 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

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)

9, 10 & 11/DDN/2025 Hotel President 6. On verifying the above notices issued 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

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)

9, 10 & 11/DDN/2025 Hotel President 6. On verifying the above notices issued 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

AKHILESH SINGHAL,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result, appeal of the assessee is allowed

penalty order,\nboth dated 07.09.2022 passed u/s 271(1)(b) of the Act for\n Assessment Years 2014-15 & 2015-16 respectively.\nPage | 1\nITA Nos.64, 78 & 79/DDN/2024\n2. As these three appeals are having the issues which are inter-\nlinked, inter-connected and this fact has been admitted by both the\nparties during the course of hearing before

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]

penalty order, both dated 07.09.2022 passed u/s 271(1)(b) of the Act for Assessment Years 2014-15 & 2015-16 respectively. ITA Nos.64, 78 & 79/DDN/2024 2. As these three appeals are having the issues which are inter- linked, inter-connected and this fact has been admitted by both the parties during the course of hearing before us, therefore, all three

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

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.” 4.3 Aggrieved with both assessment orders, the assessee filed appeals before the Ld. CIT(A), who dismissed both appeals on the reasoning that the assessee did not pursue these appeals properly and did not controvert the finding

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.” 4.3 Aggrieved with both assessment orders, the assessee filed appeals before the Ld. CIT(A), who dismissed both appeals on the reasoning that the assessee did not pursue these appeals properly and did not controvert the finding

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 :

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

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

SHIV RATAN EDUCATION SOCIETY,HARIDWAR vs. ITO EXEMPTION WARD, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

9 of section 270A of the Act. Once, the assessee has disclosed the facts and admitted the error occurred in filing the return which has not affected the income nor burdened the assessee with any additional tax liability, therefore, in our considered opinion, no penalty is required to be levied as there would be no willful attempt on the part

RAJU VERMA,DEHRADUN vs. INCOME TAX OFFICE, CENTRAL CIRCLE

In the result, the appeal filed by assessee is allowed

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2011-12 Raju Verma, Vs. Income Tax Officer, 17/1 Curzon Road, Kotdwar Dehradun (Uttrakhand) (Uttrakhand) Pin 248 001 Pan No. Abipv8176F (Appellant) (Respondent)

u/s. 153D of the Act. Since, the entire assessment proceedings have been quashed by the Income Tax Appellate Tribunal, the penalty proceedings based on the assessment order may please be treated as no-nest and liable to be cancelled. 5. Learned departmental representative relied on impugned order. 2 6. From examination of record in the light of aforesaid rival submissions

DCIT, DEHRADUN vs. SH. RAMESH BATTA AS AGENT OF SMT. KAVITA AHUJA, DEHRADUN

In the result, appeal of the Assessee in both the cases are allowed and appeal filed by the Revenue in both the cases are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalacit, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. Cit, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Acit, Shri Ramesh Batta, Central Circle, As Agent Of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent)

section 153D provides that approval has to be granted for each of the assessment year whereas, in the instant case, the ld. Addl. CIT has granted a single approval for all assessment years put together." 17. Notably, the order of approval dated 30.12.2020 which was produced before us by the learned counsel for the assessee clearly signifies that a single

DCIT, DEHRADUN vs. SHRI RAMESH BATTA, DEHRADUN

In the result, appeal of the Assessee in both the cases are allowed and appeal filed by the Revenue in both the cases are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalacit, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. Cit, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Acit, Shri Ramesh Batta, Central Circle, As Agent Of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent)

section 153D provides that approval has to be granted for each of the assessment year whereas, in the instant case, the ld. Addl. CIT has granted a single approval for all assessment years put together." 17. Notably, the order of approval dated 30.12.2020 which was produced before us by the learned counsel for the assessee clearly signifies that a single