SH.KULBEER SINGH SAJWAN,DEHRADUN vs. ITO, DEHRADUN

Appeal is partly allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2017-18 Sh. Kulbeer Singh Sajwan, Vs. Income Tax Officer, Lane No.2, Ashok Vihar, Ward-1(1)(1), Haridwar Byepass, Dehradun Dehradun, Uttarakhand Pan :Avmps9347K (Appellant) (Respondent) Assessee By None Department By Sh. A.S. Rana, Sr. Dr

25,500/- under section 68 r.w.s. 115BBE of the Act, in the course of assessment framed on 25.12.2019 and upheld

REENA VERMA,HARIDWAR vs. ITO, WARD-1(3)(5), ROORKEE

In the result, the appeal of the assessee stands partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

68,600/- paid to the State Excise department as unexplained. The AO also noticed that the assessee, licensee of country liquor appointed by the 4 Reena Verma State Govt., had picked up her allotted quota of liquor from India Glycols Ltd. by making cash payment of Rs.40,09,123/- in contravention to section

MUSSORIE DEHRADUN DEVELOPMENT AUTHORITY ,DEHRADUN vs. DY.CIT, DEHRADUN

In the result, the appeal of the assessee is partly allowed as above

Bench: the date of agreement. In his reply AR of the assessee submitted that only Rs.14,00,415/- was received during the year and the assessee has inadvertently forgot to include this amount in its income. So, this may be considered as income from transfer of the above property. He furnished receipt of the above amount which is place on record. MDDA

68,000/- under section 43CA of the Act. The Ld. AR drew our attention to page No. 25 of the Paper

M/S. NANAK CHAND ASSOCIATES,NEW DELHI vs. ITO, NEW DELHI

In the result appeal of the assessee is partly allowed

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

68 by observing that in para 25 of the order as under: “25. However, with regard to the addition made of Rs.30,00,000/- on account of NEFTs sent to Vimal Rani and sought to be disguised as cash withdrawals, it appears that the addition has been rightly made. It has been submitted that Shri Madan Lal gave Rs.30

SUNIL SRIVASTAVA,HALDWANI vs. THE INCOME TAX OFFICER, WARD-2(1)(3), HALDWANI

In the result, the appeal of the assessee is allowed

Bench: Him From Time To Time

25-08-2015 Payment 10,00,000-00 Hld. To 554-KNSbank 12-01-2016 Payment 5,00,000-00 Hld. By labour charges. 31-03-2016 48,55,140.00 TDS payable Journal 48,551.00 15,48,551.00 48,55,140-00 33,06,589.00 To closing balance. 6. The ld. AO observed that there was a payment

RAJ BALA MITTAL,HARDWAR vs. ITO, WARD-3, HARDWAR

In the result, the appeal of the assessee is allowed

Bench: Him For Examination

25,000/-, especially when all the three necessary ingredients of section 68 of the Act, viz., identity of the creditor

SH. SURENDER KUMAR CHAWLA,RUDRAPUR vs. ACIT, CC- HALDWANI, HALDWANI

In the result, assessee's appeals; ITA No

68 of the Income Tax\nAct, 1961.\nITA No.210, 62, 63, 74 to76 /DDN/2024\nSurender Kumar Chawla\n9. The learned assessing officer as also learned CIT(A) have erred in making\nand confirming addition of Rs35,00,000/- allegedly as unexplained\ninvestment u/s 69 on account of alleged payments made to Randhir Singh,\nRamveer Singh and Ganesh Singh

AJAY KUMAR MAMGAIN,RISHIKESH vs. ITO, WARD-1(4)(1), RISHIKESH

In the result, appeal filed by the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

68 of Rs 11 lakhs. 2. Brief facts of the case shows that assessee is an individual who filed his return of income on 31-3- 2016 declaring an income of ₹ 3 74340/–. Action under section 147 of the income tax act was initiated and the notice under section 148 was issued on 24/3/2017. In response to that

JCIT(OSD), CIRCLE 111, DEHRADUN, SUBHASH ROAD vs. M/S SURYANCHAL FURNITECH, BAHADRABAD INDUSTRIAL AREA, HARIDWAR

Appeal is partly allowed

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 82/Ddn/2025 : Asstt. Year: 2017-18 Jcit(Osd), Vs M/S Suryanchal Furnitech, Circle-111, F-104, Bahadrabad Industrial Dehradun-248001 Area, Haridwar-249402 (Appellant) (Respondent) Pan No. Abofs3475L Assessee By : Sh. Himanshu Sharma, Adv. Revenue By : Sh. A. S. Rana, Sr. Dr Date Of Hearing: 15.01.2026 Date Of Pronouncement: 21.01.2026 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1074074259(1) Dated 05.03.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961. 2. Heard Both The Parties At Length. Case File Perused.

68 stating that identity, creditworthiness and genuineness of the party is not verifiable. However, if AO was of the view that sales have actually not been made to the above-mentioned party, then he should have rejected the books of accounts maintained by the appellant and should have added the whole sale declared by the appellant to this party including

INCOME TAX OFFICER, WARD 1(1)(2), DEHRADUN, DEHRADUN vs. MAHALAXMI BUILDWELL, DEHRADUN

Appeal is dismissed in above terms

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2015-16 Income Tax Officer, Vs. Mahalaxmi Buildwell, Ward-1(1)(2), 118, Subhash Road, Dehradun Dehradun Pan :Aazfm1835G (Appellant) (Respondent) Assessee By Sh. Mayank Kumar Aggarwal, Ca Department By Sh. A.S. Rana, Sr. Dr

section 68 addition of unexplained cash credits to the tune of Rs.3.16 crores; reading as under: “4. During the course of appellate proceedings, the appellant furnished the written submission and the following documents: 1. Bank Account Statement 2. Copy of sale deed of the property purchased 3. Balance Sheet of the firm as on 31.03.2015 4. Confirmation Statement

ACIT, MEERUT vs. SHRI SACHIN UPADHAYA, DEHRADUN

In the result, the appeal is dismissed

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2007-08

25 lakhs. It was submitted that the amount was paid for purchase of agricultural land at Dehradun by the assessee along with Sh. Mukesh Joshi. 4.2 After considering the submissions of the assessee in the context of evidences furnished, learned Commissioner (Appeals) found that the payment was made out of the bank account of the assessee, which had sufficient balance

SH.SURENDER KUMAR CHAWLA,RUDRAPUR vs. ACIT , CC, HALDWANI, HALDWANI

In the result, assessee’s appeals; ITA No

Bench: BEFORESHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

25,249/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged net negative cash. 6. The learned assessing officer as also learned CIT(A) have erred in making and confirming addition of Rs.19,20,000/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged unexplained unsecured loans. 7. The learned

SH. SURENDER KUMAR CHAWLA,RUDRAPUR vs. ACIT, CC-, HALDWANI, HALDWANI

In the result, assessee’s appeals; ITA No

Bench: BEFORESHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

25,249/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged net negative cash. 6. The learned assessing officer as also learned CIT(A) have erred in making and confirming addition of Rs.19,20,000/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged unexplained unsecured loans. 7. The learned

SH.SURENDER KUMAR CHAWLA,DEHRADUN vs. ACIT, CC, DEHRADUN, HALDWANI

In the result, assessee’s appeals; ITA No

Bench: BEFORESHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

25,249/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged net negative cash. 6. The learned assessing officer as also learned CIT(A) have erred in making and confirming addition of Rs.19,20,000/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged unexplained unsecured loans. 7. The learned

SH. SURENDER KUMAR CHAWLA,RUDRAPUR vs. ACIT, CC, , HALDWANI

In the result, assessee’s appeals; ITA No

Bench: BEFORESHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

25,249/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged net negative cash. 6. The learned assessing officer as also learned CIT(A) have erred in making and confirming addition of Rs.19,20,000/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged unexplained unsecured loans. 7. The learned

SH. SURINDER KUMAR CHAWLA,RUDRAPUR vs. ACIT,CC, HALDWANI, HALDWANI

In the result, assessee’s appeals; ITA No

Bench: BEFORESHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

25,249/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged net negative cash. 6. The learned assessing officer as also learned CIT(A) have erred in making and confirming addition of Rs.19,20,000/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged unexplained unsecured loans. 7. The learned

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

25 November 2011. Assessee is aggrieved with that order. 42. The assessee has raised the following grounds of appeal in ITA No. 462/Del/2012 for the Assessment Year 2008-09:- “1. The order passed by The Asst. Director of Income Tax, International Taxation , Dehradun (AO) under section 143(3) read with section 144C and 154 of the Income

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

25 November 2011. Assessee is aggrieved with that order. 42. The assessee has raised the following grounds of appeal in ITA No. 462/Del/2012 for the Assessment Year 2008-09:- “1. The order passed by The Asst. Director of Income Tax, International Taxation , Dehradun (AO) under section 143(3) read with section 144C and 154 of the Income