M/S. R.B. ENTERPRISES,DEHRADUN vs. DCIT, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

90,82,032 + 93,04,085) 80,78,946/- (42,37,86) 38,41,085) has been made by the assessee it is clear that the excess carry forward amounting to Ra. 2,03,07,171/ remained un- explanation and untaxed during the course of finalizing assessment order, in the year under consideration. 3 Keeping in view all the above

METRO FROZEN FRUIT & VEGETABLES PVT. LTD.,ROORKEE vs. DCIT, CIRCLE, HARIDWAR

In the result, the appeal of the assessee is party allowed

Bench: Shri R.K. Panda & Shri N. K. Choudhry[Assessment Year: 2009-10] Metro Frozen Fruits & Dcit, Vegetables Pvt. Ltd. Circle Haridwar, Plot No.22, Rajpur, Vs Uttarakhan Bhagwanpur, Roorkee, Uttrakhand Pan-Aaecm4521F Assessee Revenue Assessee By Sh. Piyush Kuchhal, Fca Revenue By Ms. Poonam Sharma Cit-Dr Date Of Hearing 23.02.2022 Date Of Pronouncement 08.03.2022 Order Per R.K. Panda, Am, This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.01.2019 Of The Learned Cit(A), Dehradun, Relating To Assessment Year 2009-10. 2. The Grounds Raised By The Assessee Are As Under:-

Section 143(3) of the Act. 6. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law rejecting the contention of the assessee that approval having been granted in a mechanical manner is bad in law, hence the consequential proceedings u/s 147 of the Act are illegal and liable

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

u/s 69A of the Act as 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