2025 (12) TMI 182

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....or the Revenue : Shri Kailash Dan Ratnoo, CIT DR ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee, Mrs. Reema Sharda and Mrs. Mamta Sharda, have filed appeals against the order of the Learned Commissioner of Income-tax (Appeals)-3, Noida ["Ld. CIT(A)", for short] dated 10.06.2025 and 24.12.2024 for the Assessment Years 2022-23 and 2021-22 respectively. 2. At the outset, ....

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....akhi Sharda, on the similar issue allowed the appeals by quashing the assessments vide order dated 30.04.2025 and filed a copy of the same in the record. Accordingly, he pleaded that the assessments in the present cases may also be quashed. 3. On the other hand, ld. DR of the Revenue relied on the orders of the authorities below but could not controvert the aforesaid proposition. 4. Consider....

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....ugned 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 assessee which has already been held as not sustainable going by PCIT Vs. Shiv Kumar Nayyar (2024) 163 taxman.com 9 (Del), PCIT Vs. MDLF Hotels (P.) Ltd. (2024) 166 taxmann.com 327 (Del.) and ACIT Vs. Serajuddin and Co. (202....