ABHISHEK AGARWAL,U S NAGAR vs. ACIT, CENTRAL CIRCLE, HALDWANI

In the result the appeals filed by the assessee are allowed

Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11

reassess the return of income of the assessee not only for the undisclosed income found during the search operation, but also

SHIV KUMAR AGARWAL,U S NAGAR vs. ACIT, CENTRAL CIRCLE, HALDWANI

In the result the appeals filed by the assessee are allowed

Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11

reassess the return of income of the assessee not only for the undisclosed income found during the search operation, but also

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

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

undisclosed income. 58. The aforesaid position stands further fortified from a reading of the First Proviso to Section 153A and which speaks of the power of the AO to assess or reassess

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

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

undisclosed income. 58. The aforesaid position stands further fortified from a reading of the First Proviso to Section 153A and which speaks of the power of the AO to assess or reassess

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

undisclosed income. 58. The aforesaid position stands further fortified from a reading of the First Proviso to Section 153A and which speaks of the power of the AO to assess or reassess

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

undisclosed income. 58. The aforesaid position stands further fortified from a reading of the First Proviso to Section 153A and which speaks of the power of the AO to assess or reassess

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

undisclosed income. 58. The aforesaid position stands further fortified from a reading of the First Proviso to Section 153A and which speaks of the power of the AO to assess or reassess

SHRI GANGA RAM ADWANI,RISHIKESH vs. DCIT, RISHIKESH

In the result the appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaasstt. Year 2008-09

undisclosed income. 5. During the course of assessment proceedings, the AO asked the assessee to explain the investment of Rs. 95,25,000/-. .Rejecting the various explanations given by the assessee the AO made an addition of Rs. 95,25,000/- to the total income of the assessee. 6. Before the Ld. CIT(A) apart from challenging the addition

ITO, DEHRADUN vs. M/S. UNISON DEVELOPERS PVT. LTD., DEHRADUN

In the result, the appeal of the Revenue is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2007-08 Ito, Vs Unison Developers Pvt. Ltd., Ward-2(5), C/O Virendra Kalra & Co., Cas, 13A, Subhash Road, 75/7, Rajpur Road, Dehradun. Dehradun. Pan: Aaacu7259C (Applicant) (Respondent) Assessee By : Shri Virendra Kalra, Ca Revenue By : Smt. Poonam Sharma, Addl. Cit Date Of Hearing : 24.04.2023 Date Of Pronouncement : 03.05.2023 Order Per M. Balaganesh, Am: This Appeal In Ita No.25/Ddn/2017 For Ay 2007-08 Arises Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals), Dehradun In Appeal No.584/Cit(A)/Ddn/2015-16 Dated 28.10.2016 [Hereinafter Referred To As ‘Ld. Cit(A)’, In Short] Against The Order Of Assessment Passed U/S 143(3)/148 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 31.03.2016 By The Ld. Income-Tax Officer, Ward-2(5), Dehradun (Hereinafter Referred To As ‘Ld. Ao’). 2. The Revenue Has Raised The Following Grounds:- “1. The Ld. Cit(A), Dehradun Has Erred In Law & On Facts In Quashing The Issue Of Notice U/S 148 Rendering The Entire Proceedings As Void-Ab-Initio. 2. The Ld. Cit(A) Has Erred In Law & On The Facts Of The Case In Deleting The Addition Made In The Hands Of The Company On Account Of Share Application Money Which Had Alrightly Been Assessed As Unaccounted Income Of The Assessee Company U/S 68 Of I.T. Act, 1961. 3. The Order Of Ld. Cit (A) Be Set-A-Side Being Erroneous In Law & On Facts & That Of Ao May Be Restored.”

undisclosed income of the assessee u/s 68 of the Act. 5. Before the ld.CIT(A), the assessee challenged the validity of reopening as well as the addition on merits. The ld.CIT(A) adjudicated the issue both on assumption of jurisdiction u/s 147 of the Act as well as on merits. The ld.CIT(A) quashed the reassessment

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), DEHRADUN, DEHRADUN vs. CHAKRATA FIRST AND ASSOCIATES, JAIPUR

Appeal is dismissed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2017-18 Acit, Vs. Chakrata First & Circle-1(1)(1), Associates, C/O- Amit Tak 41 Dehradun Sanjay Marg, Hathori Fort, Jaipur, Rajasthan Pan: Aalfc2896B (Appellant) (Respondent) Assessee By Sh. S.K. Ahuja, Ar Department By Sh. Amar Pal Singh, Sr. Dr

reassess it’s net profit “NP” @ 10% on turnover of Rs. 16,61,28,493/-; coming to Rs.1,66,12,849/-; respectively, reading as under: “6.1 The assessee is a partnership firm dealing in the business of liquor. The assessee filed ITR with return loss of Rs.61,02,736/- has shown [17:46, 20/05/2025] RAJESH KUMAR: total turnover

SWATI SHARMA,DEHRADNU vs. DCIT, C.C. DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal[Assessment Year : 2019-20] Swati Sharma Vs Dcit H.No.-262, Sunderwala, Central Circle, Raipur, Dehradun Dehradun Uttarakhand -248001 Uttarakhand Pan-Dknps2561C Appellant Respondent Appellant By Shri Rajiv Sahni, Ca Respondent By Ms. Poonam Sharma, Cit Dr Date Of Hearing 11.03.2026 Date Of Pronouncement 08.04.2026 Order Per Bench: The Present Appeal Is Filed By Assessee Against The Order Dated 28.11.2025 Passed By Ld. Commissioner Of Income Tax (A)-3, Noida [“Ld. Cit(A)”] U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 22.03.2024 Passed U/S 147 Of The Act Pertaining To Assessment Year 2019-20. 2. Brief Facts Of The Case Are That Based On The Documents Found During The Course Of Search Carried Out In The Case Of Shri Krishna Sharma & Smt. Sheetal Sharma On 02.02.2022, Case Of The Assessee Was Re-Opened U/S 147 Of The Act, Since As Per Seized Documents Titled As Page 6 & 7 Of Annexure A-2, It Is Found That Assessee Has Purchased A Property For A Total Consideration Of Inr 47.00 Lacs & Payments Of Inr 32.00 Lacs Was Made Through Cheque & Inr 15.00 Lacs Was Paid In Cash. Accordingly, Ao Passed The Reassessment Order Dated 06.03.2024 U/S 147 By Making Addition Of Inr 15.00 Lacs Being Cash Payment As Undisclosed Investment U/S 69B R.W.S. 115Bb Of The Act & The Total Income Was Assessed At Inr 20,88,840/-.

reassessment order dated 06.03.2024 u/s 147 by making addition of INR 15.00 lacs being cash payment as undisclosed investment u/s 69B r.w.s. 115BB of the Act and the total income

RENUKA GROVER ,DEHRADUN vs. DCIT/ACIT, DEHRADUN

In the result, Appeal of the Assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal[Assessment Year : 2019-20] Renuka Grover Vs Dcit/Acit 175, Block-Aa, Karanpur, Central Circle, Dehradun Dehradun Uttarakhand-248001 Uttarakhand Pan-Amvpg2702Q Appellant Respondent Appellant By Shri K.K. Juneja, Adv. Respondent By Shri Amar Pal, Singh, Sr. Dr Date Of Hearing 11.03.2026 Date Of Pronouncement 08.04.2026 Order Per Bench: The Present Appeal Is Filed By Assessee Against The Order Dated 15.01.2026 Passed By Ld. Commissioner Of Income Tax (A)-3, Noida [“Ld. Cit(A)”] U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 06.03.2024 Passed U/S 147 Of The Act Pertaining To Assessment Year 2019-20. 2. Brief Facts Of The Case Are That Based On The Documents Found During The Course Of Search Carried Out In The Case Of Shri Krishna Sharma & Smt. Sheetal Sharma On 02.02.2022, Case Of The Assessee Was Re-Opened U/S 147 Of The Act, Since As Per Seized Documents Titled As Page 6 & 7 Of Annexure A-2, It Is Found That Assessee Has Purchased A Property For A Total Consideration Of Inr 26.00 Lacs & Payments Of Inr 20.00 Lacs Was Made Through Cheque & Inr 6.00 Lacs Was Paid In Cash. Accordingly, Ao Passed The Reassessment Order Dated 06.03.2024 U/S 147 By Making Addition Of Inr 6.00 Lacs Being Cash Payment As Undisclosed Investment U/S 69B R.W.S. 115Bb Of The Act & The Total Income Was Assessed At Inr 9,14,880/-.

reassessment order dated 06.03.2024 u/s 147 by making addition of INR 6.00 lacs being cash payment as undisclosed investment u/s 69B r.w.s. 115BB of the Act and the total income

KULDEEP GUPTA,DEHRADUN vs. DCIT, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2019-20] Kuldeep Gupta Vs Dcit 80/1, Saraswati Soni Marg, Central Circle Dehradun, Uttarakhand Dehradun Pan-Brgpg6310R Uttarakhand Appellant Respondent Appellant By Shri Gaurav Gupta Respondent By Ms. Poonam Sharma, Cit Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By Assessee Against The Order Dated 17.11.2025 By Ld. Commissioner Of Income Tax (A), Noida [“Ld.Cit(A)”] In Appeal No.Cit(Appeals), Nodia-3/10047/2018-19 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 06.03.2024 Passed U/S 147 Of The Act Pertaining To Assessment Year 2019-20. 2. Brief Facts Of The Case Are That Based On The Documents Found During The Course Of Search Carried Out In The Case Of Shri Krishna Sharma & Smt. Sheetal Sharma On 02.02.2022, Case Of The Assessee Was Re-Opened U/S 147 Of The Act, Since As Per Seized Documents Titled As Page 6 & 7 Of Annexure A-2, It Is Found That Assessee Has Purchased Property Alongwith His Brother, Shri Gaurav Gupta For Which Payments Of Inr 15 Lakhs Was Made Though Cheque & Inr 12.50 Lakhs Was Paid In Cash. Accordingly, Ao Passed The Reassessment Order Dated 06.03.2024 U/S 147 By Making Addition Of Inr 6.25 Lakhs Being Assessee’S Share Of 50% In The Cash Payment As Undisclosed Investment U/S 69B R.W.S. 115Bb Of The Act & The Total Income Was Assessed At Inr 9,74,850/-.

reassessment order dated 06.03.2024 u/s 147 by making addition of INR 6.25 Lakhs being assessee’s share of 50% in the cash payment as undisclosed investment u/s 69B r.w.s. 115BB of the Act and the total income