SH.SANJAY RAWAT,,DEHRADUN vs. ACIT, CIRCLE, DEHRADUN
In the result, appeal of the assessee is allowed
ITA 104/DDN/2024[2013-14]Status: DisposedITAT Dehradun11 Feb 2026AY 2013-14
Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] Ita Nos.90, 95 & 104/Ddn/2024 [Assessment Years : 2015-16, 2013-14 & 2013-14] Sanjay Rawat Vs Acit 18S Ats Colony, Central Circle Sahastradhara Road, Dehradun, Dehradun, Uttarakhand-248001 Uttarakhand Pan-Ahopr5244E Appellant Respondent Assessee By Shri Ajay Wadhwa, Adv. Shri Shivam Garg, Adv. & Shri Raghav Sharma, Ca Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 11.02.2026 Order Per Manish Agarwal, Am :
Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 151Section 250Section 271
10%
profit rate in the case of Shri Amit Sharma thus, once it is not treated as gratuitous payment to the assessee, no action should be taken in the hands of the assessee based on such papers. He also drew our attention to the fact that in the case of R. Rajesh Ranjan, the Co- ordinate Bench of the Tribunal
