2025 (9) TMI 886

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....: Sh. Raj Kumar Gupta, CA And Sh. Suraj Gupta, Adv. For The Department : Sh. Sanjeev Kaushal, CIT(DR) ORDER PER SATBEER SINGH GODARA, JM This Revenue's appeal and assessee's cross objection therein ITA No. 1702/Del/2023 with C.O. No. 125/Del/2023 for assessment year 2008-09, arises against the Commissioner of Income Tax (Appeals)-28 [in short, the "CIT(A)"], New Delhi's order dated 23.....

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....", under section 153A(1)(b) of the Act; as the case may be. 4. The Revenue, on the other hand, has vehemently objected to the admission of the assessee's instant Rule 27 application. Learned CIT(DR) states that the same is a gross misuse of the process of law as the assessee is indeed barred from raising such a plea at this belated stage. 5. We have given our thoughtful consideration to the ....

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.... the basic relevant facts regarding the legal issue arising herein for our apt adjudication as per the assessee's foregoing Rule 27 application. Suffice to say, we are in assessment years 2008-09 as against the search having taken place in assessee's case on 28.11.2017. Section 153A(1)(b) envisages that the Assessing Officer concerned "shall assess or re-assess" the total income of six years immed....

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.... 8. We further quote to the Rule 27 hereinabove as well as B.R. Bamasi vs Commissioner of Income-Tax, Bombay (1972) 83 ITR 223 (Bom) to conclude that once the law is well settled that the maximum relief which could be granted in such an application is that of upholding the corresponding lower appellate order under challenge only, the learned CIT(A)'s findings on all other issues herein are upheld....