2026 (1) TMI 356

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....IT(DR) ORDER PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)-24 [in short, the "CIT(A)"], New Delhi's order dated 29.05.2025 passed in case no. CIT(A), Delhi-24/10976/2014-15, involving proceedings under section 153C r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). ....

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....recedents i.e. PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 taxmann.com 327 (Del.) have further settled the issue in assessee's favour and against the department that such combined approval under section 153D has to be accorded separately for each and every assessment year even if it involves a sing....