2025 (7) TMI 171

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....Revenue : Shri Mahesh Kumar, CIT-DR ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 30.06.2023 of the Ld. Commissioner of Income-tax (Appeals), Delhi-31 (hereinafter referred to as the Ld. First Appellate Authority or 'the Ld. FAA', for short) in Appeals No.684/20-21 arising out of the appeal before it against the orders dated 31.12.2019 pass....

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..... ACIT decided vide ITA No. 466/Del/2022, M/s ShivVani Buildcon Pvt. Ltd. ITA No.5040/Del/2024 and Shri Hari Kishan Rathi ITA 2566/DEL/2022 order dated 8.4.2025, the coordinate Benches have taken into consideration the same set of approval and held that on such consolidated approval for various assessment years in regard to various assessee's, without reflecting in the approval that assessment rec....