SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND
Appeal is partly allowed in above terms
ITA 149/DDN/2025[2106-2017]Status: DisposedITAT Dehradun14 Jan 2026AY 2106-2017
Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. A. S. Rana, Sr. DR
Section 133(6)Section 143(3)Section 54BSection 54E
163
Taxman 482 on the proposition that “if Assessing
Officer was not inclined to believe material produced by assessee that it could possibly produce, he could have used coercive powers available to him, i.e., to summon and cross-examine parties or to make independent enquiries to discard the evidences so produced by assessee ”.
vii)
Confirmation from Trust/
Gaushala to whom
