2025 (5) TMI 2048

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....Advocate For the Revenue : Ms Rajinder Kaur, CIT-DR ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the assessee against the orders dated 31.10.2019 of the Commissioner of Income-tax (Appeals)-23, New Delhi (hereinafter referred to as Ld. First Appellate Authority or in short Ld. 'FAA') in Appeals No.38/2019-20, 39/2019-20 & 40/2019-20 arising out of the appeals before it ....

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....nd seizure operation was conducted in Shri Sudesh Kumar and Shri Arvind Manchanda, wherein allegedly documents pertaining to the assessee before us were found leading to initiation of assessment u/s 153C of the Act and passing the assessment orders. 4. In the case of this assessee, we find that in assessment orders it is mentioned that prior approval u/s 153D of the Act was given by Joint CIT, ....

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....te Bench, in which one of us (ld. AM) was on the Bench, has held that the approval given in a consolidated manner for various assessment years does not go along with mandate of law. In the said decision the judgement of the Hon'ble jurisdictional High Court in the case of PCIT vs. Anuj Bansal, ITA No.368/2023, order dated 13.07.2023 has been relied. 6. In the light of the aforesaid, we are of t....