2024 (9) TMI 1671

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....pondent : Sh. Sujit Kumar, CIT (DR) ORDER PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order dated 12.07.2018 passed by the CIT(A)-IV, Kanpur, under Section 153A r.w.s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') arising out of the Assessment Order dated 30.12.2017 passed by the Ld. DCIT, Central Circle, Noidafor Asse....

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....s and hence the delay. The above statement has also been reiterated before us by the Ld. Counsel appearing for the assessee which seems to be true and sufficient to grant relief in condoning the delay in preferring the appeal filed by the assessee before us. Hence, the delay is condoned. 3. The assessee before us has challenged the impugned order on few grounds including the additional grounds ....

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....rtain documents were found and seized belonged to the assessee. Notice under Section 153A of the Act was issued and the issue was finalized upon making addition which was further confirmed by the First Appellate Authority and thus impugned before us. 5. At the time of hearing of the instant appeal, the Ld. Counsel appearing for the assessee submitted before us that the approval was done along w....

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....n the case of PCIT vs. Shiv Kumar Nayyar. The relevant observation made by the Hon'ble Delhi High Court is as follows: "17. Notably, the order of approval dated 20.12.2020 which was produced before us by the Learned Counsel for the assessee clearly signifies that a single approval has been granted for AYs. 2011-12 to 2017-18 in the case of the assessee. The said order also fails to make a....