OMWATI,DEHRADUN vs. PR.CIT, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshsmt. Omwati Pr. Cit W/O Sh. Dariyav Singh Dehradun 171/1, Vasant Vihar, Vs. Dehradun Pan-Aanpw 6438K (Appellant) (Respondent)

reassessment order erroneous and prejudicial to the interest of the Revenue. 6. We find that the assessee had claimed exemption

M/S. UTTARAKHAND PURV SAINIK KALYAN NIGAM LTD.,DEHRADUN vs. ITO, DEHRADUN

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

exemption u/s 10(26BBB) of the Act, like 7 other corporations set up by the respective States in India. 6. The assessee in the aforesaid appeals had primarily challenged the validity of reassessment

M/S. UTTARAKHAND PURV SAINIK KALYAN NIGAM LTD.,DEHRADUN vs. ITO, DEHRADUN

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

exemption u/s 10(26BBB) of the Act, like 7 other corporations set up by the respective States in India. 6. The assessee in the aforesaid appeals had primarily challenged the validity of reassessment

SHRI ABHISHEK JOSHI,DEHRADUN vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX , DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Sh. Saktijit Dey & Shri M. Balaganeshshri Abhishek Joshi, Vs. The Pr. Cit, C/O. Parimal Patet, Gk Patet & Dehradun Co, 14 Abhishek Tower, Subhash Road, Dehradun (Appellant) (Respondent) Pan: Ajopj4300M Assessee By : Dr. Rakesh Gupta, Adv Shri Somil Aggarwal, Adv Revenue By: Shri N. S. Jangpangi, Cit Dr Date Of Hearing 26/07/2023 Date Of Pronouncement 15/09/2023

exemption claimed u/s 54F of the Act 6573709/8437080/- Rs. =8060020 X10344600 Which was restricted to the extent of capital gain of Rs. 65,73,709/-. 3. It was submitted that assessee has filed Nil capital gain on sale of urban agricultural land. This contention of the assessee was duly accepted by the ld AO and finally in the reassessment

INCOME TAX OFFICER, WARD-1(1)(3), DEHRADUN, AAYKAR BHAWAN, SUBHASH ROAD, DEHRADUN vs. UTTARAKHAND PURV SAINIK KALYAN NIGAM LIMITED, STATION SUB AREA

In the result, appeal of the assessee is allowed

Bench: Sh. Yogesh Kumar U.S. & Sh. Manish Agarwal

exemption for the profit of Rs.5,11,44,966/- under section 10(26BBB) of the Act. This return was not selected for scrutiny by learned Assessing Officer. But we find very strangely, the learned Assessing Officer issued a notice under section 148 of the Act on 22.01.2015 itself, which is prior to the date of filing of return of income

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

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

Exemption of income over Rs. expenditure in Rs. 2009-10 80190691 1774448 2010-11 83634103 (-) 10605247 2011-12 93636720 (-) 5335257 2012-13 114575871 5015478 2013-14 10513931 1146780 5. A search and seizure operations action u/s 132 of the Act was carried out in the premises of Shri Sanjay Bansal and his concern s on 26.04.2012 in DBIT Group

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

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

Exemption of income over Rs. expenditure in Rs. 2009-10 80190691 1774448 2010-11 83634103 (-) 10605247 2011-12 93636720 (-) 5335257 2012-13 114575871 5015478 2013-14 10513931 1146780 5. A search and seizure operations action u/s 132 of the Act was carried out in the premises of Shri Sanjay Bansal and his concern s on 26.04.2012 in DBIT Group

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

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

Exemption of income over Rs. expenditure in Rs. 2009-10 80190691 1774448 2010-11 83634103 (-) 10605247 2011-12 93636720 (-) 5335257 2012-13 114575871 5015478 2013-14 10513931 1146780 5. A search and seizure operations action u/s 132 of the Act was carried out in the premises of Shri Sanjay Bansal and his concern s on 26.04.2012 in DBIT Group

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

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

Exemption of income over Rs. expenditure in Rs. 2009-10 80190691 1774448 2010-11 83634103 (-) 10605247 2011-12 93636720 (-) 5335257 2012-13 114575871 5015478 2013-14 10513931 1146780 5. A search and seizure operations action u/s 132 of the Act was carried out in the premises of Shri Sanjay Bansal and his concern s on 26.04.2012 in DBIT Group

SOCIETY FOR ADVANCEMENT IN EDUCATION,MUSSOORIE vs. ITO EXEMPTION WORD DEHRADUN, DEHRADUN

In the result, appeals of the assessee are allowed

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthi

Exemption) for Assessment Year 2009-10 and 2010-11 and for Assessment Year 2011-12 Joint/Additional Ld. CIT(E) affixed the rubber stamp ‘Yes I am satisfied’. Authorities have only appended their signature on the rubber stamp affixed for giving sanction for initiation of re-assessment proceedings u/s 147 of the Act for the respective Assessment Years

SOCIETY FOR ADVANCEMENT IN EDUCATION,MUSSOORIE vs. ITO EXEMPTION WORD DEHRADUN, DEHRADUN

In the result, appeals of the assessee are allowed

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthi

Exemption) for Assessment Year 2009-10 and 2010-11 and for Assessment Year 2011-12 Joint/Additional Ld. CIT(E) affixed the rubber stamp ‘Yes I am satisfied’. Authorities have only appended their signature on the rubber stamp affixed for giving sanction for initiation of re-assessment proceedings u/s 147 of the Act for the respective Assessment Years

SOCIETY FOR ADVANCEMENT IN EDUCATION,MUSSOORIE vs. ITO EXEMPTION DEHRADUN, DEHRADUN

In the result, appeals of the assessee are allowed

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthi

Exemption) for Assessment Year 2009-10 and 2010-11 and for Assessment Year 2011-12 Joint/Additional Ld. CIT(E) affixed the rubber stamp ‘Yes I am satisfied’. Authorities have only appended their signature on the rubber stamp affixed for giving sanction for initiation of re-assessment proceedings u/s 147 of the Act for the respective Assessment Years

AMRIT VARSHA UDYOG LTD,KOTDWAR vs. DCIT CIRCLE 1, DEHRADUN

In the result, the Appeal of the Assessee is dismissed

Bench: Sh. Yogesh Kumar U.S. & Sh. Manish Agarwal

reassessment proceeding, the assessee provided bills for goods purchased, transport waybills and bank statements highlighting payments made. However the AO didn’t accept the assessee’s contention and the re-assessment was concluded making the addition of Rs. 1,17,24,405/- towards the bogus purchases.” 3. Aggrieved by the assessment order, Assessee preferred an Appeal before

NAINITAL DISTRICT CO-OPERATIVE BANK,HALDWANI vs. ACIT, CIRCLE-1, HALDWANI

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

exempt income and the same was offered to tax in the revised return. The original assessment was completed u/s. 143(3) of the Act on 27.03.2014 determining total income of Rs. 7,41,53,670/- after making an addition of Rs. 7,400/- on account of expense of excess rent claimed by the assessee. 6. Later during the course

NAINITAL DISTRICT CO-OPERATIVE BANK,HALDWANI vs. DCIT, CIRCLE-1, HALDWANI

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

exempt income and the same was offered to tax in the revised return. The original assessment was completed u/s. 143(3) of the Act on 27.03.2014 determining total income of Rs. 7,41,53,670/- after making an addition of Rs. 7,400/- on account of expense of excess rent claimed by the assessee. 6. Later during the course