2026 (1) TMI 180

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....evenue : Sh. Gouranga Chandra Das, Sr. DR ORDER Per Satbeer Singh Godara, Judicial Member: This assessee's appeal for Assessment Year 2019-20, arises against the CIT(A)-25, Delhi's DIN & order No. ITBA/APL/S/250/2024-25/1072267602(1) dated 17.01.2025, in proceedings u/s 153A of the Income Tax Act, 1961 . 2. Heard both the parties at length. Case file perused. 3. Coming to the assess....

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....artmental representative vehemently argues that once the assessee himself was covered in the relevant search; and, therefore, such an addition could have been made only in an assessment framed u/s 153A of the Act. 5. We find no merit in the Revenue's foregoing vehement contentions as hon'ble jurisdictional high court landmark decision in PCIT Vs. Anand Kumar Jain (2021) 432 ITR 384 (Del.) has s....