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
147 of the act is in accordance with provisions of the Act and requested for the confirmation of the same.
14. Heard the contentions of both parties and perused the material available on record. The claim of the assessee is that the AO has proceeded to re-open the assessment solely on the basis of borrowed satisfaction and the information
