2025 (9) TMI 1563

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....R PER NAVEEN CHANDRA, AM :- This appeal by the Revenue is directed against the order of the ld. CIT(A)-23, New Delhi dated 14.01.2025 pertaining to A.Y 2009-10. 2. The grievances raised by the Revenue read as under: "1. The Ld. CIT(A) has erred in deleting the entire addition of Rs. 7,92,00,000/-made by Assessing Officer on account of disallowance of fictitious loss claimed by th....

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....re found pertaining to the assessee. The Assessing Officer of the searched person as well as the assessee were the same. Satisfaction note in the case of the searched person was recorded by the AO on 09.07.2021 and the Satisfaction note in the case of the assessee was also recorded by the same AO on 14.07.2021. On the basis of satisfaction note dated 14.07.2021, notice u/s 153C was issued on 14.07....