SHRI SHAHAZAD ALI,DEHRADUN vs. ITO, DEHRADUN

In the result, appeals are partly allowed as indicated above

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2007-08 Salim Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Bapba5312H (Appellant) (Respondent) Assessment Year: 2007-08 Azad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azvpa8477F (Respondent) (Appellant) Assessment Year: 2007-08 Shahzad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azopa9077A (Respondent) (Appellant) Assessees By : Sh. Saurabh Gupta, Ca & Sh. Rishabh Gupta, Ca Revenue By : Sh. A.S. Rana, Cit/Dr Date Of Hearing : 19.06.2023 Date Of Pronouncement: 23.06.2023

seizure operation conducted at the premises of Rock Land Group of Cases and the documents related to the assessee found during the course of search were made available to the Assessing Officer of the present assessee. We thus respectfully following the decision of Co-ordinate Bench of the ITAT in the case of ACIT vs. Arun Kapur

SHRI AZAD ALI,DEHRADUN vs. ITO, DEHRADUN

In the result, appeals are partly allowed as indicated above

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2007-08 Salim Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Bapba5312H (Appellant) (Respondent) Assessment Year: 2007-08 Azad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azvpa8477F (Respondent) (Appellant) Assessment Year: 2007-08 Shahzad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azopa9077A (Respondent) (Appellant) Assessees By : Sh. Saurabh Gupta, Ca & Sh. Rishabh Gupta, Ca Revenue By : Sh. A.S. Rana, Cit/Dr Date Of Hearing : 19.06.2023 Date Of Pronouncement: 23.06.2023

seizure operation conducted at the premises of Rock Land Group of Cases and the documents related to the assessee found during the course of search were made available to the Assessing Officer of the present assessee. We thus respectfully following the decision of Co-ordinate Bench of the ITAT in the case of ACIT vs. Arun Kapur

RITU SINGHAL,DEHRADUN vs. DCIT/ACIT , CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

seizure operation was\nconducted at the assessee's residential and business premises on\n17.12.2021. As a result of search, reassessment

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

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

seizure operations in consequence of the information in possession of the Income Tax Authorities. Section 153A prescribes Shri Krishna Singh Educational Trust vs. DCIT assessment in case of search or requisition. Section 153A provides that in the case of a person where a search is initiated under Section 132, the Assessing Officer shall issue notice to such person requiring

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

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

seizure operations in consequence of the information in possession of the Income Tax Authorities. Section 153A prescribes Shri Krishna Singh Educational Trust vs. DCIT assessment in case of search or requisition. Section 153A provides that in the case of a person where a search is initiated under Section 132, the Assessing Officer shall issue notice to such person requiring

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

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

seizure operations in consequence of the information in possession of the Income Tax Authorities. Section 153A prescribes Shri Krishna Singh Educational Trust vs. DCIT assessment in case of search or requisition. Section 153A provides that in the case of a person where a search is initiated under Section 132, the Assessing Officer shall issue notice to such person requiring

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

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

seizure operations in consequence of the information in possession of the Income Tax Authorities. Section 153A prescribes Shri Krishna Singh Educational Trust vs. DCIT assessment in case of search or requisition. Section 153A provides that in the case of a person where a search is initiated under Section 132, the Assessing Officer shall issue notice to such person requiring

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

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

seizure operation, which had bearing on determination of taxable income of assessee. A notice u/s 153A of the Act and notices u/s 142(1) of the Act were issued to the Assessee. In response, the assessee filed his written reply wherein the assessee requested to treat original return of income for the years under consideration as return of income filed

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED ,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE,HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

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

seizure operation, which had bearing on determination of taxable income of assessee. A notice u/s 153A of the Act and notices u/s 142(1) of the Act were issued to the Assessee. In response, the assessee filed his written reply wherein the assessee requested to treat original return of income for the years under consideration as return of income filed

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

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

seizure operation, which had bearing on determination of taxable income of assessee. A notice u/s 153A of the Act and notices u/s 142(1) of the Act were issued to the Assessee. In response, the assessee filed his written reply wherein the assessee requested to treat original return of income for the years under consideration as return of income filed

SSGR HOSPITAL & RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRLCE, HALDWANI

In the result, appeals of the Assessee in ITA Nos

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

seizure operation, which had bearing on determination of taxable income of assessee. A notice u/s 153A of the Act and notices u/s 142(1) of the Act were issued to the Assessee. In response, the assessee filed his written reply wherein the assessee requested to treat original return of income for the years under consideration as return of income filed

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

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

seizure operation, which had bearing on determination of taxable income of assessee. A notice u/s 153A of the Act and notices u/s 142(1) of the Act were issued to the Assessee. In response, the assessee filed his written reply wherein the assessee requested to treat original return of income for the years under consideration as return of income filed

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

Seizure-Procedure for black Assessment- Search was conducted at residential and business premises of Assessee and notice for block assessment u/s. 158-BC was issued- For block period, returns were filed that were processed u/s. 143 (1)- However, notice u/s. 148 was issued by AO, on basis of certain reasons recordedAssessee objected to same before AO, that was rejected

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

Seizure-Procedure for black Assessment- Search was conducted at residential and business premises of Assessee and notice for block assessment u/s. 158-BC was issued- For block period, returns were filed that were processed u/s. 143 (1)- However, notice u/s. 148 was issued by AO, on basis of certain reasons recordedAssessee objected to same before AO, that was rejected

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

Seizure-Procedure for black Assessment- Search was conducted at residential and business premises of Assessee and notice for block assessment u/s. 158-BC was issued- For block period, returns were filed that were processed u/s. 143 (1)- However, notice u/s. 148 was issued by AO, on basis of certain reasons recordedAssessee objected to same before AO, that was rejected

NAMITA AGRAWAL,UTTRAKHAND vs. DCIT, CENTRAL CIRCLE, DEHRADUN, INCOME TAX OFFICE ,DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2019-20] Namita Agrawal, Vs Dcit, 36/1, E C Road, Dehradun, Central Circle, Uttarakhand-248001 Dehradun Pan-Afspa0668P Appellant Respondent Assessee By Shri Anil Jain, Adv. & Shri Naman Jain, Adv. Revenue By Shri S.K.Chaterjee, Cit. Dr Date Of Hearing 09.07.2025 Date Of Pronouncement 09.07.2025 Order

Seizure-Procedure for black Assessment- Search was conducted at residential and business premises of Assessee and notice for block assessment u/s. 158-BC was issued- For block period, returns were filed that were processed u/s. 143 (1)- However, notice u/s. 148 was issued by AO, on basis of certain reasons recorded- Assessee objected to same before AO, that was rejected

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

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

reassess all the six AYs' years immediately preceding the assessment correlatable to the search year or the "relevant assessment year" as defined in terms of Explanation 1 of Section 153A. The said approach is ITA No. 105 & 106/DDN/2024 clearly unsustainable and contrary to the consistent line struck by the precedents noticed above. 7. The Hon’ble Jurisdictional Delhi High Court

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

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

reassess all the six AYs' years immediately preceding the assessment correlatable to the search year or the "relevant assessment year" as defined in terms of Explanation 1 of Section 153A. The said approach is ITA No. 105 & 106/DDN/2024 clearly unsustainable and contrary to the consistent line struck by the precedents noticed above. 7. The Hon’ble Jurisdictional Delhi High Court

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT-DCIT, CENTRAL CIRCLE, HALDWANI

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

reassess all the six AYs' years immediately preceding the assessment correlatable to the search year or the "relevant assessment year" as defined in terms of Explanation 1 of Section 153A. The said approach is clearly unsustainable and contrary to the consistent line struck by the precedents noticed above. 6. The Hon’ble Jurisdictional Delhi High Court in the case