GANESH NEGI,HARIDWAR vs. ITO, UTTRAKHAND

In the result, the appeal is partly allowed

Bench: Us:-

reassessment proceedings, the assessee claimed that apart from retail trading of garments, he is also engaged in the business of petty civil contracts. However, no details with regard to assessee carrying on civil contract business were furnished with cogent evidence before the learned Assessing Officer. Accordingly, 4 AY: 2009-10 with regard to cash deposits made in PNB amounting

SWAMI DARSHANAND INSTITUTE OF MANAGEMENT AND TECHNOLOGY,HARIDWAR vs. ITO, W-1(3)(1), HARIDWAR

In the result, appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalswami Darshanand Institute Of Income Tax Officer, Management & Technology, Ward-1(3)(1), Gurukul Mahavidyalaya, Vs. Haridwar. P.O. Gurukul Kangi, Jwalpur, Haridwar-249407. Pan:Aalas6789G (Appellant) (Respondent) Assessee By Shri Shalil Agarwal, Sr. Adv. & Shri Salies Gupta, Adv. & Shri Uma Shankar, Adv. Department By Shri Amar Pal Singh, Jcit-Dr Date Of Hearing 11.09.2025 Date Of Pronouncement 05.12.2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (‘The Cit(A) In Short) Passed U/S 250 Of The Income Tax Act, 1961, Dated 19.05.2025 For Assessment Year 2015-16. 2. Brief Facts Of The Case Are That The Assessee Is A Society Engaged In Imparting Education. The Ao Based On The Information That Assessee Has Deposited Cash Of Rs.93,10,000/- In The Saving Bank Account Maintained With A Central Bank Of India Which Is Not Declared & Thus Case Was Reopened By Issue Of Notice U/S 148 Of The Act. Thereafter, Submissions Were Made By The Assessee Wherein It Is Claimed That This Account Pertained To Other Society & All The Deposits Are Duly

unexplained money of the assessee. In first appeal, the assessee claimed that the account related to some other society and not pertained to the assessee society. However, Ld. CIT(A) has not accepted the contention of the assessee and made the addition for the same. 3. Aggrieved by the said order, the assessee is in appeal before the Tribunal

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

In the result, appeal of the assessee is allowed

reassessment proceedings were\ninitiated in the case of assessee and re-assessment order was passed\nu/s 147 on 25.01.2024, making an addition of INR 40,91,770/- to the\nassessee's total return income.\n3. Against the said order, assessee filed an appeal before Ld. CIT(A)\nwho vide order dated 30.01.2025, partly allowed the appeal of the\nassessee

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

unexplained investment not fully disclosed in books of accounts accordingly, made addition u/s 69B of the Act in all the years under consideration vide assessment orders dated 28/12/2019 pertaining to Assessment Year 2011-12 to 2015-16. 7. Aggrieved by the assessment orders dated 28/12/2019 for Assessment Year 2011-12 to 2015-16, the Assessee preferred the five Appeals before

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

unexplained investment not fully disclosed in books of accounts accordingly, made addition u/s 69B of the Act in all the years under consideration vide assessment orders dated 28/12/2019 pertaining to Assessment Year 2011-12 to 2015-16. 7. Aggrieved by the assessment orders dated 28/12/2019 for Assessment Year 2011-12 to 2015-16, the Assessee preferred the five Appeals before

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

unexplained investment not fully disclosed in books of accounts accordingly, made addition u/s 69B of the Act in all the years under consideration vide assessment orders dated 28/12/2019 pertaining to Assessment Year 2011-12 to 2015-16. 7. Aggrieved by the assessment orders dated 28/12/2019 for Assessment Year 2011-12 to 2015-16, the Assessee preferred the five Appeals before

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

unexplained investment not fully disclosed in books of accounts accordingly, made addition u/s 69B of the Act in all the years under consideration vide assessment orders dated 28/12/2019 pertaining to Assessment Year 2011-12 to 2015-16. 7. Aggrieved by the assessment orders dated 28/12/2019 for Assessment Year 2011-12 to 2015-16, the Assessee preferred the five Appeals before

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

unexplained investment not fully disclosed in books of accounts accordingly, made addition u/s 69B of the Act in all the years under consideration vide assessment orders dated 28/12/2019 pertaining to Assessment Year 2011-12 to 2015-16. 7. Aggrieved by the assessment orders dated 28/12/2019 for Assessment Year 2011-12 to 2015-16, the Assessee preferred the five Appeals before