2025 (5) TMI 1081

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.... : Sh. Gagan R. Khandelwal, Adv. For The Department Sh. D.K. Srivastav, Sr. DR ORDER The instant batch of eight cases involves three assessees herein, namely, Mr. Manish Sharda, Ms. Mamta Sharda and Ms. Rakhi Sharda. All other relevant details thereof are tabulated as under: Sl. No. Appeal No. Appellant Respondent Order Appealed against 1. 259/Del/2025 for AY: 2019-20....

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.... ACIT, Central Circle, Meerut CIT(A)-3, Noida's order dated 03.12.2024 passed in case no. CIT(Appeal), Noida- 3/10001/2018-19 involving proceedings under Section 143(3) r.w.s. 147 of the Act. 5. 263/Del/2025 for AY: 2020-21 Ms. Mamta Sharda ACIT, Central Circle, Meerut CIT(A)-3, Noida's order dated 03.12.2024 passed in case no. CIT(Appeal), Noida- 3/10002/2019-20 invol....

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....ection 143(3) of the Act. 2. Heard both the parties at length. Case files perused. 3. It emerges during the course of hearing that there arises the first and foremost issue of validity of the impugned assessments itself as the learned prescribed authority herein had accorded its combined approval u/s 148B dated 09.06.2023 for six assessment years involving these three assessees, which has al....