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

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

AJAY GARG,DEHRADUN vs. ACIT CENTRAL CIRCLE DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

undisclosed/ unaccounted for income.\n17. Looking to these facts and circumstances of the case, we are of\nthe considered view that the re-assessment proceedings initiated in\nthe case of the assessee, suffers serious defects and accordingly,\nnotice issued u/s 148 is hereby, held as invalid and consequent re-\nassessment order passed is hereby quashed. Accordingly, Grounds\nof appeal

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

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