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
ITA 92/DDN/2024[2015-16]Status: DisposedITAT Dehradun23 Dec 2025AY 2015-16
Bench: Sh. Yogesh Kumar U.S. & Sh. Manish Agarwal
For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Amar Pal Singh, JCIT-DR
Section 10Section 139Section 139(1)Section 139(4)Section 143(3)Section 148Section 149Section 617
reassessment proceedings. Since, for assessment year
2014-15, i.e., the year under consideration, the learned CIT(A) had merely relied on the order of the predecessor for assessment year 2009-
10, which stood subsequently quashed by this Tribunal, the assessee deserves to get relief on merits also for the year under consideration.
7. As stated earlier, the return filed