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
237 of PB). Reliance is placed on judgment of
4
Devendra Dutt Pant
Hon’ble High Court of Delhi in the case of Faiz
Zurtaza Ali vs CIT reported in 334 ITR 370 and CIT vs Genesis Commet Pvt. Ltd. reported in 163
Taxman 482 on the proposition that “if Assessing
Officer was not inclined to believe material produced
