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6 results for “section 68”+ Section 69Cclear

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Key Topics

Addition to Income6Section 685Section 1474Section 1483Section 148A3Section 69C3Section 143(3)3Section 1322Section 153C2Disallowance

RAJESH AGGARWAL,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN

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

ITA 205/DDN/2019[2017-18]Status: HeardITAT Dehradun15 Sept 2023AY 2017-18

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) Rajesh Aggarwal, Vs. Dcit, B-4, New Sabzi Mandi, Vikash Central Circle, Nagar, Distti. Dehradun Dehradun (Appellant) (Respondent) Pan: Aanpa7592E Assessee By : Shri Rajiv Sahni, Ca Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 24/08/2023 Date Of Pronouncement 15/09/2023

For Appellant: Shri Rajiv Sahni, CAFor Respondent: Shri A. S. Rana, Sr. DR
Section 115BSection 132Section 132(4)Section 143(3)Section 153ASection 69A

section 68, 69A, 69B, 69C and 696D of the Act, still the said income would be taxed only @30%. However

2
Bogus/Accommodation Entry2
Reassessment2

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

In the result appeal of the assessee is partly allowed

ITA 1419/DEL/2017[2012-13]Status: DisposedITAT Dehradun12 Mar 2025AY 2012-13

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

Section 143(2)Section 234ASection 250(6)Section 68Section 69C

69C of the Act in the hands of the assessee. As no explanation was tendered by the assessee thus the AO has made the addition of Rs. 30.00 lacs by treating the same as unexplained expenditure. Before ld. CIT(A) assessee claimed that these amounts were given by Shri Madan Lal who was financer of the partners of the assessee

ACIT, MEERUT vs. SHRI SACHIN UPADHAYA, DEHRADUN

In the result, the appeal is dismissed

ITA 3085/DEL/2011[2007-08]Status: DisposedITAT Dehradun28 Feb 2023AY 2007-08

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

Section 132Section 144Section 153C

69C of the Act. As 6 | P a g e ITA No.3085/Del/2011& C.O. No.220/Del/2011 AY: 2007-08 regards, the balance amount of Rs.4,10,900/-, the assessee submitted that the said expenditure was incurred out of the cash withdrawals from the bank account. Being convinced with the submission of the assessee and evidences furnished, learned Commissioner (Appeals) deleted the addition

SH. NITIN SINGHAL,U.S.NAGAR vs. ITO, U.S.NAGAR

In the result, appeal filed by the Assessee is dismissed

ITA 8/DDN/2024[2015-16]Status: DisposedITAT Dehradun08 Aug 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 08/Ddn/2024 (A.Y 2015-16) Sh. Nitin Singhal Vs. Ito Matta Garg & Co. Chartered U.S. Nagar Accountants, 15, Astley Hall, Ward-2(2)(4), Bajpur, Dehradun, Uttarakhand Udhamsingh Nagar, Pan: Aqwps4877P Uttarakhand, 262401

Section 263

68,650/-. Addition of Rs 43,74,583/- was made on account of bogus long term capital gain on sale of shares, of Rs. 2,25,000/- as unexplained expenses and Rs. 1,31,237/- under section 69C

AMRIT VARSHA UDYOG LTD,KOTDWAR vs. DCIT CIRCLE 1, DEHRADUN

In the result, the Appeal of the Assessee is dismissed

ITA 2/DDN/2025[2018-19]Status: DisposedITAT Dehradun23 Dec 2025AY 2018-19

Bench: Sh. Yogesh Kumar U.S. & Sh. Manish Agarwal

For Appellant: NoneFor Respondent: Sh. A. S. Rana, Sr. DR
Section 147Section 148Section 69C

69C of the IT Act. Against the same the assessee has preferred this appeal which was rejected by the CIT(A) vide order dated 30.09.2022. 5.2 Further the AO has re-opened the assessment u/s. 147 of the IT Act on the issue of bogus purchases made to the extent of Rs. 49,13,825/- from M/s Shri) Ganpati Enterprises

ACHARYA BALKRISHNA,HARIDWAR vs. DCIT, DEHRADUN

In the result appeal of the assessee is allowed

ITA 112/DDN/2025[2015-16]Status: DisposedITAT Dehradun24 Sept 2025AY 2015-16

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 144Section 147Section 148Section 148ASection 149Section 151Section 250Section 68Section 69Section 69C

68 as unexplained cash credits and Rs. 1,25,000/- as unexplained expenditure u/s 69C for obtaining such loan were made in the hands of the assessee. Against the said order an appeal was filed before the Ld. CIT(A) who dismissed the appeal of the assessee. 3. Aggrieved by the said order, assessee is in appeal before the Tribunal