2026 (3) TMI 545

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...., Adv., Sh. Mohit Gupta, FCA And Sh. Mirza Muhiuddin Baig, CA For the Respondent : Sh. Jitender Singh, CIT, DR ORDER PER ANUBHAV SHARMA, JM: This appeal and Cross Objection preferred by the Revenue and the Assessee against the order dated 24.03.2025 of the Ld. CIT(A)-29, New Delhi (hereinafter referred to as the First Appellate Authority or 'the ld. FAA' for short) in Appeal No : CIT(A....

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....nted u/s 153D is mechanical for which also ground in cross objection has been raised which too has been defended by ld. DR by submitting that the approval is a administrative act and otherwise during assessment the Assessing Officer apprised the senior officers of all the questionnaire raised and incriminating material. 3. As with regard to the first ground we find that CIT(A) has dealt with th....

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....eived on sale of property. Throughout the assessment order there is no detail as to which premises of the assessee was searched on 06.02.2019. No evidence is on record from the department to show that there was no search warrant in the name of assessee which was executed on 06.02.2019 in which any incriminating evidence was seized which have been relied by the Assessing Officer to impute receipt o....

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....ers has amended are being approved and that after detailed discussion with Assessing Officer and on the basis of facts mentioned in the appraisal report and after considering relevant seized documents the draft assessment orders are being approved. However, it appears that the approving authority has not applied its mind at all to the facts and circumstances of the case to have escaped even such a....