2026 (3) TMI 1492

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....a, Judicial Member And Shri Manish Agarwal, Accountant Member For the Assessee : Sh. Sumit Lal Chandani, Adv. And Sh. Shivam Yadav, Adv. For the Department : Ms. Monika Singh, CIT(DR) ORDER PER SATBEER SINGH GODARA, JM These Revenue's appeals ITA Nos. 5471, 5472 & 5473/Del/2025 and assessee's as many cross objections C.O. Nos. 63, 61 & 62/Del/2026 for assessment years 2017-18, 2018-....

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.... admittedly goes to the root of the matter(s). We thus proceed to decide the same in our following detailed discussion: 3.1 There is hardly any dispute between the parties that the learned departmental authorities had carried out its section 132 search action in M/s. Alankit group of cases on 18.10.2019. 3.2 There is further no doubt that the searched party's Assessing Officer got recorded h....