DHANANJAY GIRI,HALDWANI vs. ACIT, HALDWANI

Appeal is allowed for statistical purposes

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal(Through Video Conferencing) Assessment Year: 2017-18 Sh. Dhananjay Giri, Vs. Acit, Circle-2(1)(1), Matta Garg & Co., Chartered Haldwani Accountants, 15, Astley Hall, Dehradun Pan :Altpg7344P (Appellant) (Respondent) Assessee By Sh. S.K. Matta, Ca Department By Sh. Amar Pal Singh, Sr. Dr

167 ITR 471 (SC) to condone the delay. 3. Coming to the assessee’s identical sole substantive ground raised herein directed against both the learned lower authorities’ action, inter alia, making section 68

SH. ARVIND SINGH ,RISHIKESH vs. ITO, RISHIKESH, RISHIKESH

In the result, the Appeal of the Assessee is partly allowed for

Shri Yogesh Kumar U.S. & Shri Manish Agarwal