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of <h1>Appeal Resolved: Delhi High Court Aligns ITA No. 23/2021 with Previous Order, Closing Related Appeals.</h1> <h3>PCIT (Central) -3 Versus Anand Kumar Jain (HUF) & Sajan Kumar Jain</h3> The HC of Delhi, comprising Justices Endlaw and Narula, disposed of the appeal in ITA No. 23/2021, along with related appeals, in accordance with the ... Assessment u/s 153A - Bogus LTCG - statement recorded in search action against a third person - whether a statement u/s 132(4) constitutes incriminating material for carrying out assessment u/s 153(A) ? - ITAT deleted the addition - HELD THAT:- The counsel for the appellant revenue informs that the order impugned in these appeals is the common order against which [2019 (7) TMI 1758 - ITAT DELHI] and other connected appeals were also preferred and which were disposed of [2021 (3) TMI 8 - DELHI HIGH COURT] These appeals are also disposed of in terms of the order [supra] and other connected appeals. The High Court of Delhi, with Justices Rajiv Sahai Endlaw and Sanjeev Narula, heard an appeal where the appellant's counsel, Mr. Ajit Sharma, stated that the impugned order dated July 30, 2019, was disposed of on February 12, 2021, in ITA No. 23/2021 and related appeals. The appeals were also disposed of in line with the February 12, 2021 order.
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