2025 (12) TMI 1517

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....the Respondent : Ms. Amisha S. Gupt, CIT-DR ORDER PER YOGESH KUMAR U.S., JM: The captioned appeals are filed by the assessee against the common order date 28.01.2025 of Learned Commissioner of Income Tax (Appeals)-30, New Delhi ["Ld. CIT(A)", for short], for Assessment Years 2018-19, 2019-20 & 2020-21 respectively. As the appeals are pertaining to single assessee, involving similar issues....

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....Ld. DR disputing the contentions of the Ld. Assessee's Representative, submitted that notices u/s 153C of the Act was issued by Sri Praduman Meena, ACIT Central circle-30, who was the Assessing Officer of the assessee. The said Sri Praduma Meena was also the Assessing Officer of the 'Searched person' (Sri Sanjay Jain). Hence, in this case the Assessing Officer of the "Searched person" and the ....

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....es Pvt. Ltd. [2017] 395 ITR 692. Thus, submitted that the argument of the Ld. AR requested to be negated. 4. We have heard the parties and perused the materials available in record. In the present case, the notice u/s 153C of the Act has been issued by DCIT, Central Circle-30 on 17.10.2022. It is evident from the record that the jurisdiction in the case of the assessee has been transferred u/s ....

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....nd to be incorrect. On the contrary, it is evident from the record that at the time of recording the satisfaction, the AO of 'Searched person' was Sh. Praduman Meena, DCIT, Central Circle-30, New Delhi AO of the other persons (assessee) was DCIT, Circle 61(1), Delhi. After recording the satisfaction by DCIT, Central Circle -30, New Delhi in the capacity of " AO of the Searched persons" handed over....